Sourcing lip balm from China

UK duty on lip balm from China

Heading 3304 covers beauty, make-up and skin care preparations other than medicaments. For lip balm, distinguish lip make-up from lip care when confirming classification. The table shows alternative formats under the relevant lines, not separate tariff codes for each pack. See the lipstick guide for the wider heading.

Read from the UK Trade Tariff on 29 September 2026, all listed lines carry 0% duty for goods from China, with no anti-dumping or countervailing duty and no listed suspensions. Import VAT is 20%. The tariff attaches CITES import and export controls to 3304 99 00 00 and a mercury export control to every line.

For Chinese goods under the CITES-controlled line, check the ingredient species and confirm the applicable requirement with your customs broker before shipping. GOV.UK requires a permit when moving a CITES specimen into Great Britain. Confirm the formula, intended use and commodity code before ordering; the recorded export controls also need checking if exporting the goods.

Specify the formula and the lip balm pack together

Specify tinted or untinted balm, fragrance, finish, glide, hardness and fill weight against an approved sample. Agree the wax and oil composition, ingredient substitutions and access to the complete quantitative formula for the safety assessor. Choose a twist-up stick, squeeze tube or pot and approve it filled with the actual balm.

For sale in Great Britain, settle the UK Responsible Person and confirm with the relevant authority what safety assessment, product information file and notification are needed before sale. Check ingredient restrictions and support any claimed effect. Ask for stability and pack compatibility evidence, including leakage, sweating, graininess and changes after temperature cycling. Have the assessor review any sun-protection claim and the actual formula before artwork approval.

Worked duty example

Illustrative example, not a quote: Illustrative small-business order of untinted lip balm sticks under 3304 99 00 00, invoiced at £3,304 free on board, with £1,272 of freight and insurance to the UK. The customs value is £4,576. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £4,576, so it is £915.20. With no duty, the only import tax is the VAT, which a VAT-registered importer can usually reclaim. The import duty and VAT guide explains each step.

Inspection checklist

Balm: compare colour, smell, glide and hardness with the retained sample; look for crystals, sweating, separation and damaged stick surfaces.

Fill and mechanism: check fill weight against the agreed tolerance, wind sticks up and down, and check that caps seat securely and tubes dispense cleanly.

Packaging: inspect leakage, cracked pots, split tube seals, loose caps and oily or stained cartons; compare filled-pack stability records with the approved specification.

Labels and batches: check ingredients, durability information, warnings, function and the Responsible Person's name and address against approved artwork; match batch identification to production records.

What goes wrong

A balm that looks smooth when freshly filled can become grainy, sweat oil or soften inside its cap. A replacement wax, oil or fragrance can change glide and stability. Record the approved formula and require approval before substitutions; investigate defects against retained samples and batch records.

Ask the relevant authority or your safety assessor whether the factory's ingredient list is sufficient for the formulation-based safety assessment described in our published cosmetics guide. Resolve formula disclosure before production. Keep medicinal wording such as treating or curing away from unreviewed artwork, and confirm with the relevant authority whether proposed medicinal claims affect classification.

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.