Sourcing perfume atomisers and powder puffs
Perfume atomisers, spray heads and powder puffs and pads for cosmetics from China pay 2% UK duty with no anti-dumping duty. Travel atomisers are bought on leak-tightness, spray pattern and materials that do not react with fragrance, and puffs and sponges on material, latex content and hygiene. Cambridge China Bridge sources atomisers and cosmetic applicators.
Refillable perfume atomisers, spray heads, powder puffs and cosmetic sponges from China pay 2% UK duty. Materials, leak testing and a worked example.
2% duty
Read from the UK Trade Tariff on 26 September 2026, toilet sprays, their mounts and heads, and powder puffs and pads for the application of cosmetics or toilet preparations carried 2% duty on goods from China, with no anti-dumping measure. Empty glass perfume bottles, plastic bottles and pumps sold as packaging components may classify in headings 7010, 3923 or 8424, and makeup brushes in 9603, so confirm the commodity code.
| Goods | Commodity code | Duty | Anti-dumping duty on China |
|---|---|---|---|
| Toilet sprays, such as refillable perfume atomisers | 9616 10 10 00 | 2% | None |
| Mounts and spray heads | 9616 10 90 00 | 2% | None |
| Powder puffs and pads for cosmetics | 9616 20 00 00 | 2% | None |
Materials and product safety
Atomisers and applicators are consumer products under general product safety law rather than cosmetics, but they touch fragrance or skin, so the inner reservoir, seals and pad materials must not react with alcohol-based perfume or release restricted substances. State the reservoir material, the pump and seal materials, the spray volume per actuation and whether the product is refillable from the base.
Powder puffs and sponges made with natural rubber latex should say so for users with latex allergy, and reusable applicators need washing instructions. Products that carry a brand's name or perfume logo need the brand owner's permission; see the IP guide.
Worked duty example
An invented example rather than a quote: 50,000 refillable travel perfume atomisers, commodity code 9616 10 10 00, bought for £30,000 free on board, with £2,000 of freight and insurance, so £32,000 is the value customs works from. Duty at the 2% rate for perfume atomisers is £640. VAT at 20% applies to £32,640, so £6,528. A VAT-registered buyer usually recovers the VAT, so the border adds £640 to the landed cost. See calculating UK import duty and VAT for the method.
What goes wrong
Atomisers fail on leaks, spray and compatibility. Seals leak in handbags and in air freight when pressure changes, pumps spray a jet or dribble instead of a mist, and plastic reservoirs swell, cloud or taint fragrance because the material is not alcohol-resistant. Metal shells scratch or tarnish, and puffs and sponges shed, crumble or smell of rubber.
Fill samples with an alcohol-based fragrance and store them upside down and warm for several days to check leaks and material compatibility, test spray volume and pattern over many actuations, run a reduced-pressure leak test to simulate air freight, check plating adhesion, and check puffs for shedding, odour and latex labelling.
Cambridge China Bridge sources refillable atomisers, spray heads, powder puffs and cosmetic sponges for beauty brands and retailers, with leak and compatibility tests agreed before production. See how we source beauty accessories.
Frequently asked questions
What is the UK import duty on perfume atomisers from China?
Read from the UK Trade Tariff on 26 September 2026, toilet sprays, spray heads and powder puffs of heading 9616 carried 2% duty from China.
Are atomisers cosmetics?
No. They are consumer products under general product safety law, but their materials must not react with the fragrance.
How should atomisers be leak-tested?
Store filled samples upside down and warm, and run a reduced-pressure test to simulate air freight.
Where do makeup brushes go?
Makeup brushes are classified in heading 9603, not 9616.