Sourcing metformin tablets from China

Metformin tablets: duty and attached controls

Heading 3004 covers medicines in measured doses or retail packs. Metformin tablets fall within the other-medicaments line, 3004 90 00 00, subject to confirmation of the complete formulation. The table shows pack and release variants sharing that line. Read from the UK Trade Tariff on 10 October 2026, the duty on goods from China is 0%, with no anti-dumping or countervailing measure or suspension recorded.

The line attaches controlled-drug, free-circulation, CITES and seal-product import controls. Controlled substances need a Home Office licence; CITES-listed ingredients need the relevant permit checks; seal products for trade need a seal catch certificate. Ozone-depleting substances need an import licence for permitted uses. Have the customs broker confirm applicability and declarations against the full formulation. The extract also lists export controls for controlled drugs, CITES, mercury, and torture or repression goods.

Confirm the formulation, release type and retail presentation before declaring the commodity code. The wider medicines guide explains the licence chain. These attached tariff controls do not establish that every metformin product needs every listed permit.

Specify the metformin formulation and licence route

Specify metformin hydrochloride strength, immediate or prolonged release, tablet coating, excipients, pack format and storage conditions against the authorised product. Agree the dissolution method and acceptance criteria for the chosen release formulation. Ask for the manufacturing site's inspection history, batch documentation, stability evidence and nitrosamine risk assessment before committing to supply.

For normal commercial supply from China into Great Britain, use an importer with a manufacturer's licence covering import and a product with a UK marketing authorisation. Confirm the Qualified Person’s batch-certification and release responsibilities with MHRA and the licensed importer. Keep supplier qualification, technical agreements and sourcing decisions within the buyer's pharmaceutical quality system.

Worked duty example

Illustrative example, not a quote: Illustrative order of 500,000 blister packs of authorised metformin tablets under 3004 90 00 00, invoiced at £80,000 free on board, with £4,000 of freight and insurance to the UK. The customs value is £84,000. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £84,000, so it is £16,800. 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

Formulation: match strength, release type and tablet identification to the authorised specification; check sampled tablets for chips, cracks and coating damage.

Batch evidence: match the certificate of analysis to the received batch and review identity, assay and dissolution results against the agreed specification before Qualified Person release.

Packs and leaflets: compare approved text with cartons, blister foil and leaflets; check batch numbers, expiry dates, seals and legibility.

Transport: review temperature records against labelled storage conditions and check for crushed cartons, punctured blisters, dampness and discrepancies in quantities.

What goes wrong

A purchase description that says only metformin tablets leaves the release formulation, strength and pack unresolved. A sample can look acceptable while dissolution results differ from the authorised specification. Missing batch records, inconsistent certificates and packaging copied from another market create further problems.

Hold goods for quality review when documents, packs or transport records disagree. Resolve the discrepancy with the licensed importer before release. Review stability evidence and the nitrosamine assessment alongside batch results; a visual inspection cannot replace the pharmaceutical release process.

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.