Sourcing incense cones from China

UK duty on incense cones

Heading 3307 includes preparations for perfuming or deodorising rooms. Incense cones that work by burning fit the burning-preparations description under 3307 41 00 00. The table shows cone formats sharing this commodity line, rather than separate tariff lines. See our incense sticks guide for the wider heading context.

Read from the UK Trade Tariff on 30 September 2026, the supplied record shows 6% duty for goods from China, with no anti-dumping or countervailing duty and no suspension on this line. It attaches an export control of mercury. Ask your customs broker to confirm its relevance to the formulation and transaction. Import VAT is 20%.

Confirm the commodity code against the actual composition, presentation and intended use before ordering. Describe cones and any accompanying burners separately in your specification. The product safety discussion here concerns consumer sales in Great Britain.

Specify the cone blend and holder fit

Specify ordinary or backflow cones, fragrance, combustible base, binder, colour, dimensions and base flatness. For backflow cones, define the smoke channel and fit with the intended burner. Obtain the formulation and retain approved samples of each fragrance in the proposed retail pack. Require approval before ingredient or packaging substitutions.

Agree a repeatable burn comparison using the intended holder: ignition, continued smouldering, burn duration, smoke, scent, ash and residue. For backflow cones, check channel alignment and downward smoke flow under the agreed conditions. Record differences between the approved sample and production samples.

Before consumer sale in Great Britain, ensure the product is safe and provide relevant information about risks and precautions. Ask a chemical assessor to review the formulation: substances and mixtures placed on that market must be classified and labelled under its chemical classification rules. Arrange testing and certification support around the actual blend and intended use.

Worked duty example

Illustrative example, not a quote: Illustrative order: 200 kg of boxed scented incense cones; FOB value and freight are illustrative. under 3307 41 00 00, invoiced at £6,000 free on board, with £600 of freight and insurance to the UK. The customs value is £6,600. Duty at 6% is £396. Import VAT at 20% is charged on the customs value plus duty, £6,996, so it is £1,399.20. Import taxes total £1,795.20; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £396 of duty. The import duty and VAT guide explains each step.

Inspection checklist

Cone condition: compare shape, base flatness, fragrance and colour with approved samples; check cracks, chipped tips, loose powder and moisture.

Burning: compare retained and arrival samples in the agreed holder; record extinction, unexpected smoke, scent changes, ash and residue. Check backflow channels for blockage.

Packaging: check pack contents, seals, crushed boxes, cone movement and fragrance transfer between variants; compare protection with the approved packed sample.

Labels and records: compare risk information and formulation-based label review with approved artwork; match product identification and batch records to the supplied cones.

What goes wrong

A cone can smell acceptable before lighting yet produce a different scent or smoke when burned. Binder substitutions, uneven drying or changed compaction can alter smouldering. Keep the approved formulation and burn observations together, and investigate differences before accepting the batch.

Backflow cones can fail when the channel is blocked or does not align with the burner. Loose packing can chip tips and create powder, while damp packs can affect ignition. Inspect packed production goods and compare arrival samples with retained samples.

Cambridge China Bridge sources these products for UK businesses, checking the factory and the documents before shipment. See factory verification. For repeat volumes, see container programmes.