Sector guides

Sourcing tooth remineralising mousse from China

Tooth remineralising mousse from China carries 0% duty under the relevant oral-care lines of heading 3306, subject to classification. Confirm the formula, mode of action and claims before applying cosmetics rules; a cosmetic needs a UK Responsible Person, safety assessment and notification before sale. Cambridge China Bridge sources tooth remineralising mousse.

Written by Bono Xu, Founder, Cambridge China Bridge · 4 min read · Updated 2026-11-04

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0% duty under the relevant oral-care lines

Read from the UK Trade Tariff on 1 October 2026, heading 3306 covers preparations for oral or dental hygiene, denture fixatives and retail dental floss. The supplied dentifrice and other oral-hygiene lines both carry 0% duty for goods from China. Neither has an anti-dumping or countervailing measure or a suspension listed. The table repeats candidate codes for different formula variants; confirm which description fits the finished mousse.

The supplied tariff lines attach an export control of mercury. Confirm its relevance to the shipment with your customs broker. Separate Environment Agency guidance addresses products where mercury or a mercury compound has been intentionally added. Ask the factory to disclose the complete formula rather than relying on an ingredient summary.

Give your broker the formula, intended use, application instructions and proposed claims to confirm the commodity code. A tariff code does not settle the product's regulatory classification. See the wider toothpaste and oral-care guide for other products within the heading.

UK duty on these lines for goods of Chinese origin (one code per row), read from the UK Trade Tariff on 1 October 2026.
GoodsCommodity codeDutyAnti-dumping or countervailing duty on China
Fluoride remineralising mousse, if classified as a dentifrice3306 10 00 000%None
Fluoride remineralising mousse, if classified as other oral hygiene preparations3306 90 00 000%None

Specify the mousse formula and intended use

Specify a full quantitative formula, the calcium and phosphate ingredients, any milk-derived ingredients, fluoride source and content, flavour, texture and fill quantity. If hydroxyapatite is proposed, ask for its particle specification. Agree whether the product is brushed on, applied after brushing or used with a tray, and whether it is rinsed off. Have the assessor review the actual use instructions and target users.

Treat the regulatory route as unresolved until reviewed. MHRA guidance says toothpaste classification depends on composition, mode of action and presentation; this makes it unsafe to assume that every remineralising mousse follows the ordinary toothpaste route. Seek classification advice before approving claims about enamel repair or sensitivity relief.

If the mousse is classified as a cosmetic for Great Britain, confirm the requirements for a UK Responsible Person, a qualified safety assessment, a product information file and notification before sale with the relevant product regulator. Ask the regulator or assessor what supporting evidence is needed for the claims. For a cosmetic oral product containing fluoride, have the assessor confirm the applicable ingredient restrictions and concentration limits. Arrange testing and certification around the agreed formula and claims.

Worked duty example

Illustrative example, not a quote: Illustrative wholesale order of retail mousse tubes, subject to classification under 3306 90 00 00, invoiced at £26,000 free on board, with £2,400 of freight and insurance to the UK. The customs value is £28,400. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £28,400, so it is £5,680. 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: compare the production batch documents with the approved quantitative formula; check the specified mineral ingredients and fluoride content where applicable, and investigate any substitution.

Texture and stability: compare the mousse with retained samples for smoothness, flavour, colour, separation and drying. Review microbiological and stability results for the formula in its final tube.

Tube and fill: check declared fill quantity, cap fit, seals, leakage and dispensing. Open transported samples to check for crusting around the outlet and changes in consistency.

Label and traceability: compare printed tubes and cartons with approved artwork, including ingredients, use instructions, warnings, durability information and batch identification. For cosmetics, check the Responsible Person's name and address.

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What goes wrong

A fresh sample can conceal separation, drying or tube incompatibility that appears later. A supplier may change a mineral ingredient or flavour while keeping the same product name. Keep the approved formula and sample together, require approval for substitutions, and review batch results before releasing stock.

Claims can also outrun the evidence. A study on an ingredient does not establish that the delivered mousse achieves the same effect. Ask for evidence relevant to the finished formula and intended use, and resolve classification before printing cartons or publishing sales copy.

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 tooth remineralising mousse from China?

The supplied tariff data gives 0% for 3306 10 00 00 and 3306 90 00 00, with no listed anti-dumping or countervailing measure. Confirm the finished product's classification.

Is tooth remineralising mousse always a cosmetic?

Do not assume so. Review the formula, mode of action, intended use and claims. MHRA guidance makes these factors central to toothpaste classification; seek advice for the proposed mousse.

What formula information should I get from the factory?

Obtain the full quantitative formula, mineral ingredient specifications, any milk-derived ingredients, fluoride details and particle specifications where relevant. Agree disclosure to the assessor under confidentiality.

What should I check when the mousse arrives?

Check batch identity, fill quantity, seals, leakage, smoothness, separation and drying against retained samples. Match labels to approved artwork and review the batch test results before release.

Sources

  1. UK Trade Tariff — commodity codes and duty
  2. Making cosmetic products available to consumers in Great Britain
  3. MHRA guide to what is a medicinal product
  4. Controls on mercury added products

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