Sourcing nicotine lozenges from China
Relevant oral nicotine lines carry 12% to 16% UK duty from China. Medicinal lozenges need a marketing authorisation before UK sale and a manufacturer’s licence for import. Confirm the formulation, cessation claims and packaging before ordering. Cambridge China Bridge sources nicotine lozenges.
Nicotine lozenge duty and classification
Read from the UK Trade Tariff on 30 September 2026, heading 2404 covers inhalation products and other nicotine products intended for intake into the human body. For lozenges, the relevant oral lines carry 12% duty for products intended to assist tobacco use cessation and 16% for other oral nicotine products from China. The supplied facts contain only these relevant lines, so the table is limited to them.
Neither oral line has an anti-dumping duty, countervailing duty or suspension recorded. The cessation line has Veterinary control and Import control on seal products attached; the other oral line has no controls recorded. Seal products may only be imported and sold in limited cases under strict conditions. For the exact formulation from China, ask your customs broker to confirm both attached controls and the documents needed. Where an animal-product import information note applies, its conditions must be followed.
Give your broker the complete formulation, ingredient origins, intended use and proposed claims to confirm the commodity code. Do not select the cessation line solely from a supplier’s description. For related oral products within the heading, see nicotine chewing gum.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Oral nicotine products intended to assist tobacco use cessation | 2404 91 10 00 | 12% | None |
| Other oral nicotine products | 2404 91 90 00 | 16% | None |
Specify the lozenge, formulation and medicinal status
Agree nicotine content per lozenge, the nicotine compound used, lozenge weight, flavour, sweeteners, dimensions and dissolution characteristics. Ask for the full ingredient list, including processing aids and animal-derived ingredients. Define packaging materials, moisture protection, storage conditions and the remaining shelf life you will accept.
For lozenges supplied as human medicines, a marketing authorisation is needed before sale and a manufacturer’s licence is needed for import. Ask the Medicines and Healthcare products Regulatory Agency to review the proposed product status and cessation positioning before approving artwork. Identify the licensed importer and check that the proposed product matches the authorisation.
Arrange testing and certification around the actual formulation and batch. Request nicotine identity and content results, consistency between lozenges, dissolution results and contamination testing appropriate to the ingredients. Agree acceptance criteria before production rather than accepting a report for a different strength or flavour.
Worked duty example
Illustrative example, not a quote: Illustrative trial order of retail cartons of nicotine cessation lozenges under 2404 91 10 00, invoiced at £2,016 free on board, with £507 of freight and insurance to the UK. The customs value is £2,523. Duty at 12% is £302.76. Import VAT at 20% is charged on the customs value plus duty, £2,825.76, so it is £565.15. Import taxes total £867.91; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £302.76 of duty. The import duty and VAT guide explains each step.
Inspection checklist
Identity: match the ordered formulation, nicotine compound, flavour and strength to the batch documents and approved sample.
Lozenges: check weight consistency, cracks, chipped edges, sticking, discolouration and dissolution results against the agreed specification.
Packaging: check blister seals or container closures, moisture damage, pack contents and agreement between inner and outer batch identification.
Artwork: compare strength units, product description, storage wording, expiry information and any leaflet with the approved documents during quality inspection.
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What goes wrong
A supplier may describe nicotine-compound weight as though it were nicotine content. Require the specification, laboratory report and artwork to state the same basis. A report for another flavour or strength does not establish that the ordered batch meets your specification.
Moisture ingress can leave lozenges sticky or damaged, while weak blister seals can be missed in carton photographs. Check the finished retail pack. Resolve product status and licensing before committing to printed packaging; paying customs duty does not replace the marketing authorisation needed to sell a human medicine.
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.
Frequently asked questions
What is the UK import duty on nicotine lozenges from China?
The relevant oral nicotine lines carry 12% for products intended to assist tobacco use cessation and 16% for other oral products. Confirm the exact classification before shipment.
Can I import medicinal nicotine lozenges directly from China?
Importing human medicines requires a manufacturer’s licence. A marketing authorisation is also needed before UK sale. Confirm the product and licensing arrangements before ordering.
What should a nicotine lozenge specification include?
Specify nicotine content per lozenge, nicotine compound, full formulation, flavour, weight, dissolution characteristics, moisture protection, storage conditions and acceptable remaining shelf life.
Do nicotine lozenges need veterinary import documents?
The cessation tariff line has Veterinary control attached. Give your customs broker the full ingredient list and ingredient origins to confirm whether it applies and which documents are needed.