Sourcing perfume oils from China

UK duty on finished perfume oils

Heading 3303 covers perfumes and toilet waters. This guide concerns finished oils intended for personal perfuming, rather than fragrance ingredients or oils for candles and room fragrance. The table shows different presentations sharing the perfumes line, 3303 00 10 00. For the wider product family, see perfume and fragrances.

Read from the UK Trade Tariff on 6 October 2026, both heading lines carried 0% duty for goods from China. The supplied tariff record lists no anti-dumping or countervailing duty and no suspensions. It attaches an export control of mercury. The importer should confirm its application to the shipment with their customs broker. Environment Agency guidance on mercury-added products concerns products where mercury or a mercury compound has been intentionally added.

Give your broker the full formula, intended use and finished packaging to confirm the commodity code. Do not classify a manufacturing ingredient as a finished perfume solely because the supplier calls it perfume oil. Import VAT is normally 20%; see UK import duty and VAT.

Specify the formula and applicator together

Specify the carrier oil, fragrance concentration, colour, viscosity and approved scent sample. State whether the product is ready for application to skin or an ingredient for further manufacture. Agree how the factory will disclose the full quantitative formula to your safety assessor under confidentiality, and require approval before changing ingredients or their suppliers.

Finished personal perfumes require a Responsible Person with a UK-established address for sale in Great Britain. Confirm with the relevant authority the requirements for a product information file, qualified safety assessment, cosmetic product safety report, notification before sale and compliant labelling. Check the exact formula and intended use before approving printed packaging. Have the ingredient list, relevant fragrance allergens, batch identification, warnings and Responsible Person details reviewed against the applicable label requirements.

Specify bottle material, closure, roller ball or dropper, fill quantity and packing. Test the actual oil in the proposed pack for leakage, discolouration and changes after temperature cycling. For roll-ons, agree acceptable ball movement and oil delivery; for droppers, check draw-up and controlled dispensing. Ask the forwarder to assess the actual formulation and safety data sheet before booking transport.

Worked duty example

Illustrative example, not a quote: Illustrative small-business stock order of bottled finished perfume oils under 3303 00 10 00, invoiced at £26,000 free on board, with £3,000 of freight and insurance to the UK. The customs value is £29,000. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £29,000, so it is £5,800. 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

Formula and scent: compare the batch formula, ingredient documentation, colour and odour with the approved specification and sealed reference sample.

Applicator and seal: check roller movement or dropper operation, cap fit and leakage from filled packs stored upright and inverted. Look for oil around the bottle neck and stained cartons.

Fill and stability: check net contents, sediment, separation and colour change. Review compatibility and stability results for the actual oil and packaging combination.

Labels and traceability: match ingredients, relevant allergens, warnings and Responsible Person details to the approved artwork and safety file. Check readable batch codes on arrival; include these checks in the inspection brief.

What goes wrong

A pleasant scent sample does not settle the production specification. A changed carrier or fragrance lot can alter smell, colour and how the oil passes through a roller. A closure that seals an empty bottle may leak with the finished formula. Keep a sealed approval sample and test filled packaging before accepting substitutions.

Another failure is treating finished skin perfume and fragrance concentrate as interchangeable. The assessment must cover the actual formula and concentration, and labels must match it. A generic ingredient sheet cannot replace the full formulation needed for assessment. Resolve missing formula information and packaging discrepancies before approving the batch.

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.