Sourcing paracetamol tablets from China

Zero duty on finished paracetamol tablets

Read from the UK Trade Tariff on 10 October 2026, heading 3004 covers medicines in measured doses or retail packs. Plain paracetamol tablets fall within the other-medicaments line, 3004 90 00 00. Its duty on goods from China is 0%, with no anti-dumping or countervailing duty and no suspension listed. The table shows tablet variants sharing this code, rather than separate tariff lines.

The code attaches controlled-drug, CITES, seal-product and free-circulation import controls. Controlled-drug imports need a licence; listed species need CITES permits. Seal-derived products are subject to a ban with limited exceptions. Check the complete formulation with your customs broker. For the ozone-depleting-substance restriction on free circulation, confirm the applicable declaration with the broker. The facts also list export controls for controlled drugs, CITES, mercury and torture or repression goods; confirm these separately if re-exporting.

Confirm the commodity code using the full formulation, tablet form and packaging before shipment, especially for combination products. The ibuprofen tablets guide provides related coverage of the wider heading.

Specify the authorised tablet and sales pack

Specify paracetamol as the sole active ingredient, the strength, release profile, tablet dimensions, coating, score line and excipients. Agree assay, dissolution and impurity specifications with the buyer's pharmaceutical quality team. Soluble and effervescent tablets need a separate brief covering preparation instructions, moisture protection and packaging integrity.

For routine UK sale, establish the marketing authorisation and ensure the Chinese manufacturing site is suitable for it. Ask MHRA to confirm the import licence and qualified-person batch certification requirements for imports into Great Britain from China. Agree responsibilities for testing, batch documents and release before ordering.

Choose the sales channel before approving artwork and pack count. The maximum pack size for pain-relief medicines in a general sale outlet is 16 tablets or capsules. Match the product's approved carton, foil and patient leaflet, including its warnings and storage instructions.

Worked duty example

Illustrative example, not a quote: Illustrative order: 10,000 retail packs of authorised paracetamol tablets under 3004 90 00 00, invoiced at £16,800 free on board, with £4,000 of freight and insurance to the UK. The customs value is £20,800. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £20,800, so it is £4,160. 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

Batch identity: match the carton and blister batch numbers and expiry dates to the executed batch records and certificate of analysis. Check that the documents describe the exact strength and tablet form ordered.

Tablet quality: review identity, assay and dissolution results against the authorised specification. Inspect samples for chips, cracks, inconsistent coating and damaged score lines; appearance alone cannot establish batch quality.

Packaging: compare the carton, foil and leaflet with the approved text. Check legibility, tablet count, sealed blister pockets and moisture protection, particularly for soluble and effervescent tablets.

Arrival conditions: review transport temperature records against the labelled storage conditions. Record damaged cartons, broken seals or wet packaging and keep affected stock separate while the quality team assesses it.

What goes wrong

A factory offers a tablet with the right ingredient but a different formulation, manufacturing site or pack from the buyer's authorisation. A supplier's export paperwork does not establish the UK import licence or marketing authorisation. Resolve those mismatches before production and route each batch through the licensed importer's release process.

Other failures include inconsistent dissolution, brittle tablets, leaking blister seals and leaflets that differ from approved text. Moisture damage is a particular inspection concern for soluble and effervescent forms. Agree acceptance criteria and document review responsibilities before shipment; do not approve a batch solely because the samples look correct.

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.