Sourcing nicotine mouth sprays from China
Relevant oral nicotine lines carry 12% to 16% UK duty from China; the ordinary oral line is 16%. Only safe consumer products may be supplied in Great Britain. Seek a product-specific MHRA opinion before treating a mouth spray as non-medicinal. Cambridge China Bridge sources non-medicinal nicotine mouth sprays.
Mouth-spray duty and product classification
Read from the UK Trade Tariff on 30 September 2026, heading 2404 covers products for inhalation without combustion and other nicotine products for intake into the body. For a non-medicinal mouth spray intended for oral application, check 2404 91 90 00, carrying 16% duty from China. The table shows purchasing variants under the same provisional code, rather than separate tariff subdivisions.
The oral cessation line, 2404 91 10 00, carries 12%. Neither oral line has an anti-dumping or countervailing duty or suspension recorded. The ordinary oral line has no attached controls. The UK Trade Tariff attaches Veterinary control and Import control on seal products to the cessation line. For a spray from China proposed under that line, ask your customs broker to confirm the requirements against its exact formulation and ingredient origins.
Give your broker the formulation, intended application and complete proposed artwork to confirm the commodity code. Review medicinal status separately before relying on this guide’s non-medicinal classification. For another oral product family within the wider heading, see nicotine lozenges.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Non-medicinal nicotine mouth spray in pump bottles | 2404 91 90 00 | 16% | None |
Specify the liquid and pump together
Agree nicotine concentration in the liquid, nicotine delivered per actuation, fill quantity, flavour, acidity, ingredient origins and storage conditions. Specify the pump, nozzle, closure and bottle materials together with the formulation. Ask the factory to demonstrate priming, repeat delivery and operation near the end of the bottle against an approved sample.
Treat the factory’s non-medicinal description as a proposed status. MHRA makes decisions on borderline medicinal status. Seek advice on the complete product, including where no cessation wording is proposed. Only authorised products may be sold for treating nicotine addiction. Resolve the intended claims before approving printed packaging.
Only safe consumer products may be supplied in Great Britain. Arrange testing and certification around nicotine consistency, contamination risks and packaging compatibility. The adult-only age limit for these retail sales starts on 29 October 2026; include it in the retailer handover.
Worked duty example
Illustrative example, not a quote: Illustrative small-business order of retail pump bottles of non-medicinal nicotine mouth spray under 2404 91 90 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 16% is £403.68. Import VAT at 20% is charged on the customs value plus duty, £2,926.68, so it is £585.34. Import taxes total £989.02; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £403.68 of duty. The import duty and VAT guide explains each step.
Inspection checklist
Liquid: match the ingredient declaration and batch report to the ordered flavour and nicotine concentration; compare appearance and fill quantity with the approved specification.
Pump: check priming, repeat delivery, spray pattern, nozzle blockage and operation as the bottle empties; distinguish liquid concentration from nicotine delivered per actuation.
Bottle: inspect seals, closures, leakage, staining, damaged nozzles and changes in packaging materials after contact with the liquid.
Artwork: compare the product description, strength units, warnings, batch identification and supplier details with the approved proof during quality inspection.
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What goes wrong
A liquid can meet its concentration specification while an inconsistent pump delivers a different amount per actuation. Changing the pump or formulation can also change delivery. Keep both linked to the approved sample and investigate unexplained differences before accepting the batch.
Leaking closures, blocked nozzles and unsuitable bottle materials are practical rejection checks. Another avoidable mistake is treating removal of cessation wording as a completed product-status review. Obtain advice before paying for printed packaging or committing to a production order.
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 mouth sprays from China?
The ordinary oral nicotine line carries 16%. The oral cessation line carries 12%. Confirm the exact formulation, intended use and classification before ordering.
Does calling a nicotine mouth spray non-medicinal settle its status?
Seek a product-specific MHRA opinion. Provide the formulation, intended use, packaging and proposed claims before committing to production.
What should I test on a nicotine mouth spray?
Check liquid concentration and delivery per actuation separately. Also check contamination risks, fill quantity, pump consistency, leakage and compatibility between liquid and packaging.
Can non-medicinal nicotine mouth sprays be sold to children?
From 29 October 2026, UK retail sales of non-medicinal nicotine products are restricted to adults aged 18 and over.