Sourcing tooth whitening gels from China
Tooth whitening gels from China under the other oral-care preparations line carry 0% UK duty. For Great Britain, confirm with OPSS the hydrogen peroxide limits and permitted sales channels for the amount present or released before approving the formula. Cambridge China Bridge sources tooth whitening gels.
0% duty on other oral-care preparations
Heading 3306 covers preparations for oral or dental hygiene, denture fixatives and retail-packed dental floss. For whitening gels, use the other preparations line, 3306 90 00 00, as the starting point for classification. The table repeats this line for different gel packaging formats; these are not separate tariff classifications. See the toothpaste and oral-care guide for the wider heading.
Read from the UK Trade Tariff on 1 October 2026, the other preparations line carried 0% duty for goods from China, with no anti-dumping or countervailing duty and no listed suspension. The tariff attaches an export control of mercury. Official mercury guidance concerns products with intentionally added mercury or mercury compounds; ask your customs broker to confirm whether the attached control requires anything for your formula and shipment.
Confirm the commodity code against the full formula, intended use and presentation before ordering. Do not classify a gel from its packaging alone. Import VAT is normally 20%; the import duty and VAT guide explains the calculation.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Tooth whitening gel in dispensing syringes | 3306 90 00 00 | 0% | None |
Specify the formula and sales channel
Specify the full quantitative formula, active ingredient, hydrogen peroxide present or released, gel viscosity, fill quantity, flavour and dispensing pack. Agree storage instructions and stability evidence for the actual gel in its final container. A supplier's headline ingredient percentage is not a substitute for a report showing the hydrogen peroxide present or released.
For Great Britain, confirm with OPSS the permitted hydrogen peroxide levels, including peroxide present or released, and any restrictions on consumer or dental-practitioner sales. Decide the intended sales channel before approving the formula or artwork.
Arrange the qualified safety assessment before sale, and confirm with OPSS the applicable UK Responsible Person, product information file and notification requirements. Give the assessor the actual formula and evidence supporting the whitening claims. Agree testing and certification before production, including peroxide testing, microbiological quality, stability and packaging compatibility.
Worked duty example
Illustrative example, not a quote: 2,400 tooth whitening gel syringes, illustrative order 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 batch test report with the approved formula and independently check hydrogen peroxide present or released against the intended sales channel.
Gel condition: inspect received samples for separation, discolouration, drying and changes in dispensing consistency; compare them with retained samples and stability records.
Dispensing pack: check syringe plungers, tip caps, tube seals or pen mechanisms for leakage, sticking and inconsistent delivery; verify the agreed fill quantity.
Label and batch: compare the packs with approved artwork, checking ingredients, instructions, warnings, durability information, batch identification and Responsible Person details.
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What goes wrong
Failure points include peroxide results that do not match the specification, gel that separates or dries, leaking syringe caps and applicators that deliver unevenly. A fresh sample does not establish stability through transport and storage. Require evidence for the final formula and pack, and compare arrival samples with the approved sample before releasing stock.
A dental-supply formula can be unsuitable for direct consumer sale. Confirm with OPSS whether peroxide restrictions apply to the formula and intended sales channel, including when it is described as professional. A peroxide-free claim does not replace the cosmetic safety assessment. Resolve formula, sales-channel and claims questions before printing labels.
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 whitening gels from China?
The other oral-care preparations line, 3306 90 00 00, carries 0% duty for goods from China in the supplied tariff reading, with no anti-dumping or countervailing duty. Confirm that the line fits your gel.
Can I sell 6% peroxide whitening gel directly to consumers?
Confirm with OPSS whether the hydrogen peroxide present or released permits the intended sales channel, and whether sales must be restricted to dental practitioners.
Does peroxide-free whitening gel still need a safety assessment?
Yes. A cosmetic whitening gel still needs a qualified safety assessment before sale in Great Britain. Confirm the applicable UK Responsible Person, product information file and notification requirements with OPSS.
What should I request from a Chinese whitening gel factory?
Request the full quantitative formula, batch peroxide reports, microbiological and stability evidence, final-pack compatibility results and proposed labels. Have the safety assessor review the actual formula and claims.