Sourcing nail polish from China

UK duty on nail polish

Heading 3304 covers beauty, make-up, skin-care and manicure or pedicure preparations. Nail polish belongs within the manicure or pedicure preparations line, 3304 30 00 00. This guide focuses on air-drying bottled polish, base coats and top coats. See the beauty and personal care guide for the wider heading.

Read from the UK Trade Tariff on 3 October 2026, the relevant line carries 0% duty for goods from China, with no recorded anti-dumping or countervailing duty and no suspension. The supplied tariff record attaches an export control of mercury and lists no import control for this line. Ask your customs broker to confirm the scope of the attached measure. Import VAT is 20%.

Confirm the formulation, intended use and commodity code before ordering. Do not assume that a remover, nail adhesive or a mixed manicure kit shares the polish code.

Specify the formula, shade and bottle

Specify air-drying polish rather than lamp-cured gel. Agree the shade and finish against retained samples, coverage, drying behaviour, viscosity, fill volume, brush shape and bottle closure. Identify the colour, base and top coats separately. Require approval before the factory substitutes pigments, solvents, brushes or bottles.

Obtain the full quantitative formulation for the qualified safety assessor under confidentiality. Before sale in Great Britain, ask OPSS to confirm the Responsible Person's obligations concerning the product information file, safety report and cosmetic notification. Review restricted ingredients and label artwork before printing.

Ask the supplier for transport classification information for the actual formulation and have the forwarder review it before booking. For goods classified as dangerous, the sender is responsible for classification, packaging and marking. Dangerous goods sent by sea require a dangerous goods notification.

Worked duty example

Illustrative example, not a quote: Illustrative order: 3304 bottles of mixed-shade nail polish under 3304 30 00 00, invoiced at £3,305 free on board, with £3,303 of freight and insurance to the UK. The customs value is £6,608. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £6,608, so it is £1,321.60. 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 and application: compare production bottles with the retained shade sample; check mixing, streaking, coverage and the agreed drying behaviour.

Brush and closure: check brush alignment, loose bristles, cap fit, leakage and dried polish around the bottle neck.

Fill and stability: check the agreed fill volume, separation, sediment that will not redisperse and compatibility between the formula and bottle.

Labels and traceability: compare bottles and cartons with approved artwork; check ingredients, warnings, durability information, batch identification and the Responsible Person’s details.

What goes wrong

A shade sample can match while production differs in opacity or viscosity. A replacement brush can leave streaks, and a poorly seated cap can leak or let the contents thicken. Retain approved samples and inspect filled production bottles rather than empty packaging.

A factory ingredient list may not give the safety assessor enough formulation information; confirm the disclosure needed with the assessor. Resolve disclosure before committing to production. Ask OPSS to confirm which cosmetics paperwork and notification must be completed before sale, and settle transport classification before arranging collection.

Cambridge China Bridge sources these products for UK businesses, checking the factory and the documents before shipment. See factory verification.