Sourcing mascara from China
Mascara from China carries 0% UK import duty under eye make-up preparations, so the duty range for the variants covered here is 0%. Before sale in Great Britain, arrange a UK Responsible Person and confirm the applicable safety assessment, Product Information File and cosmetic product notification requirements with the relevant authority. Cambridge China Bridge sources mascara.
UK duty on mascara from China
Heading 3304 covers beauty, make-up and skin-care preparations, including eye make-up. Mascara falls within eye make-up preparations under 3304 20 00 00. The table shows mascara variants sharing that commodity line. For the wider heading, see our lipstick sourcing guide.
Read from the UK Trade Tariff on 29 September 2026, the eye make-up line carries 0% duty for goods from China, with no anti-dumping or countervailing duty and no suspension listed. Import VAT is 20%. The tariff attaches an export control of mercury to this line; ask your customs broker to confirm its relevance to the intended transaction.
Confirm the actual formulation and product function before declaring the commodity code. This guide's sales requirements concern Great Britain; check the destination requirements separately when supplying another market.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Non-waterproof mascara | 3304 20 00 00 | 0% | None |
Specify the formula, brush and wiper together
Agree colour, viscosity, drying behaviour, removal method and the intended waterproof or lengthening claims. Specify the brush material and shape, stem, tube, neck wiper and closure together. Approve a filled sample: a different wiper can change the amount loaded onto the brush even when the formula stays the same.
Obtain the full quantitative formula for the qualified safety assessor under confidentiality. Arrange the UK Responsible Person and confirm the applicable safety report, Product Information File and pre-sale notification requirements with the relevant authority for Great Britain. Review colourants and preservatives for GB acceptability, and retain evidence supporting claims.
Ask for stability and packaging compatibility work using the actual formula and pack. Agree checks for microbial quality with the safety assessor and a testing service. Set acceptance criteria for clumping, flaking, brush loading, leakage and removal against retained samples.
Worked duty example
Illustrative example, not a quote: Illustrative small-business batch of boxed mascara tubes; values are illustrative whole pounds under 3304 20 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
Formula and batch: match production records, batch documents and retained samples to the approved formulation and shade. Check the fill against the agreed specification.
Brush and wiper: check brush attachment, stem alignment and wiper seating. Compare brush loading and application with the approved filled sample.
Tube and closure: inspect threads, seals and print. Check filled packs for leakage and dried residue around the neck, including after transport.
Labels and documents: check ingredient listing, batch identification, durability information, function, warnings and the Responsible Person's name and address against the approved artwork and safety report.
What goes wrong
An approved formula can perform differently after a brush or wiper substitution. Too much product on the brush causes clumping; too little gives uneven application. Poor closure sealing can allow drying or leakage. Require approval before changing the formula or pack components, and compare arrival samples with retained production samples.
A sample that applies well does not settle safety or shelf stability. Missing formulation details can block the safety assessment, while unsupported waterproof claims or incorrect artwork can delay launch. Finish the compliance documents before sale and keep them current when the formula changes.
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 mascara from China?
The eye make-up line 3304 20 00 00 carries 0% duty in the supplied tariff snapshot, with no anti-dumping or countervailing duty listed. Import VAT is 20%.
Can I sell Chinese mascara under my own brand?
Arrange a UK Responsible Person and confirm the applicable qualified safety assessment, Product Information File and notification requirements with the relevant authority before sale in Great Britain. Check the formulation and labels before production.
What if the mascara factory will not disclose the formula?
Arrange confidential disclosure of the full quantitative formula to your safety assessor. If the factory refuses, ask the assessor and relevant authority whether the available information is sufficient and what this means for launching the product.
What should I check when mascara arrives?
Compare shade, consistency and brush loading with retained samples. Check wiper seating, brush attachment, leakage, fill, batch codes and label artwork against the agreed specification.