Sourcing liquid foundation makeup from China
Liquid foundation from China carries 0% UK duty under the other make-up line of heading 3304; the checked heading has a flat 0% rate. Before sale in Great Britain, arrange a UK Responsible Person, safety assessment, product information file and notification. Cambridge China Bridge sources liquid foundation makeup.
UK duty and the liquid foundation line
Read from the UK Trade Tariff on 29 September 2026, all supplied lines of heading 3304 carry 0% duty for goods from China, with no recorded anti-dumping or countervailing duty and no listed suspensions. The heading covers beauty, make-up and skin-care preparations, excluding medicaments, and manicure or pedicure preparations. Import VAT is 20%.
For liquid foundation, confirm 3304 99 00 00 against the formulation and presentation. The remaining table rows distinguish powders and accompanying lip and eye products; they are not alternative liquid foundation codes. Use the commodity code guide and see the lipstick guide for the wider heading.
The supplied tariff record attaches CITES import and export controls to the other-preparations line, plus a mercury export control across the heading. Ask your customs broker to confirm the CITES requirement against the actual ingredients before importing from China. Official guidance also offers advice from the Animal and Plant Health Agency on whether a permit application is appropriate.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Other make-up preparations, including liquid foundation | 3304 99 00 00 | 0% | None |
| Make-up powders, for comparison with liquid foundation | 3304 91 00 00 | 0% | None |
| Lip make-up preparations, for accompanying ranges | 3304 10 00 00 | 0% | None |
| Eye make-up preparations, for accompanying ranges | 3304 20 00 00 | 0% | None |
Specify shades, formula and the filled pack
Approve a retained sample for every shade, identifying undertone, coverage, finish, viscosity and fragrance. Compare wet application and dried appearance under agreed lighting. Specify the fill quantity, bottle material, pump output, closure and shade identification. Require approval before changes to pigments, fragrance, preservatives or packaging.
Agree disclosure of the full quantitative formula to your safety assessor under confidentiality. For supply to consumers in Great Britain, arrange a safety assessment by a qualified assessor before launch and confirm the Responsible Person, product information file and notification requirements with the relevant authority. Review restricted ingredients and evidence for claims before printing artwork. Test the actual foundation in its chosen bottle for separation, colour drift and pump performance over time.
Worked duty example
Illustrative example, not a quote: Illustrative order only: 200 bottles of liquid foundation, not a quotation under 3304 99 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 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £6,600, so it is £1,320. 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
Shade: compare samples from each production batch with the retained shade standard, including dried appearance and undertone.
Texture: check spread, coverage, odour, sediment and separation against the agreed specification; review batch testing alongside physical samples.
Filled pack: check fill quantity, leaks, pump priming, dispensing consistency and closure fit using filled bottles.
Traceability and artwork: match batch identification to production records and check ingredients, durability information, warnings and the Responsible Person details against approved artwork.
What goes wrong
A shade approved from a fresh laboratory sample can dry darker or vary between production batches. Settling pigments can give uneven coverage, while an unsuitable pump can clog or dispense inconsistently. Keep shade standards and approve the formula and filled pack together.
A supplier may offer an ingredient list but withhold the quantities needed for the safety assessment. Resolve disclosure before ordering. Treat formula substitutions as a reason to review the assessment and documents, and investigate leaking packs or separated batches before releasing stock for sale.
Cambridge China Bridge sources these products for UK businesses, checking the factory and the documents before shipment. See factory verification.
Frequently asked questions
What is the UK import duty on liquid foundation from China?
The supplied tariff record shows 0% duty for 3304 99 00 00, with no recorded anti-dumping or countervailing duty and no listed suspension. Import VAT is 20%.
Can I sell Chinese liquid foundation under my own brand?
Yes, subject to the cosmetics obligations for Great Britain. Arrange a safety assessment by a qualified assessor before making the product available to consumers, and confirm the Responsible Person, product information file, notification and labelling requirements with the relevant authority before sale.
What formula information should I ask the factory for?
Request the full quantitative formula for your safety assessor, under confidentiality if needed. A marketing ingredient list is not enough for the assessment.
How do I prevent foundation shades changing between orders?
Keep retained standards for every shade. Agree lighting and application methods, compare dried appearance and require approval before pigment or formula changes.