Sourcing mouthwash from China

Mouthwash: 0% import duty

Read from the UK Trade Tariff on 20 October 2026, mouthwash under 3306 90 00 00 carried 0% duty on goods from China, with no anti-dumping or countervailing duty and no suspension listed. Heading 3306 covers oral and dental hygiene preparations and dental floss. The mouthwash variants in the table share the same tariff line.

The supplied tariff record attaches an export control of mercury to this line. It describes a prohibition on exporting specified mercury compounds and mixtures. Confirm its relevance to the actual formula and transaction with your customs broker; the record identifies an export control.

Confirm the formula, intended use and commodity code before shipment. For other products in this heading, see toothpaste and oral care.

Specify the mouthwash formula and bottle

Specify whether the mouthwash contains alcohol or fluoride, the full ingredient formula, flavour, colour, fill volume, intended users and proposed claims. Agree the bottle material, cap, liner, seal and measuring arrangement. Approve the liquid in its final packaging rather than accepting a loose laboratory sample alone.

Before selling cosmetic mouthwash in Great Britain, confirm the UK Responsible Person, product information file, safety assessment and labelling requirements with OPSS, including English information and an ingredient list. The Responsible Person must submit product information to OPSS before the product is made available. Confirm the applicable fluoride and hydrogen peroxide restrictions for the actual formula with OPSS and the safety assessor. Have the assessor review the actual formula and artwork before printing.

Worked duty example

Illustrative example, not a quote: Illustrative order: 2,400 bottles of mouthwash; FOB and freight values are illustrative whole pounds. under 3306 90 00 00, invoiced at £5,680 free on board, with £2,400 of freight and insurance to the UK. The customs value is £8,080. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £8,080, so it is £1,616. 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: compare the batch documents and laboratory results with the approved ingredients and concentrations; check fluoride where specified and investigate unexpected colour, odour or sediment.

Stability: review microbiological and preservative efficacy results, plus stability evidence for the final bottle; check for cloudiness, separation, flavour changes and packaging interaction.

Bottle and closure: check fill volume against the specification, cap fit, seal integrity and leakage after handling; inspect wet cartons and stained labels on arrival.

Artwork: compare the delivered label with the approved version, including ingredients, English instructions and the UK Responsible Person address; reconcile batch markings with the shipment documents.

What goes wrong

A sample can look acceptable while the production batch develops sediment, loses flavour or leaks through the cap liner. Changing the flavour, preservative or bottle after approval can undermine the evidence gathered for the original combination. Keep an approved sample and require review of proposed substitutions before production.

Claims also cause problems. Confirm with OPSS what evidence is needed for claimed effects and whether it should be included in the product information file. Send the exact proposed wording to the safety assessor and Responsible Person before printing, and match the delivered formula and artwork to the reviewed version.

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.