*

Potential fine for Enhertu could be up to five times

unpaid tax

*

China Customs Office concludes import, personal data

investigations, source says

*

AstraZeneca ( AZN ) shares drop 4% after revenue misses

expectations

(Adds source comment in paragraph 9, details on estimates,

fines, shares, outlook throughout)

By Pushkala Aripaka and Maggie Fick

April 29 (Reuters) - AstraZeneca ( AZN ) may face a fine

of up to $8 million in China over suspected unpaid taxes related

to the import of its breast cancer drug Enhertu, the drugmaker

said on Tuesday, as it works to revive business in its

second-biggest market after scandals.

Despite boasting a strong pipeline, AstraZeneca ( AZN ) is

contending with headwinds in its top two markets, the United

States and China: scandals in China - including the arrest of

its local president last year, possible U.S. tariffs on

pharmaceutical products, and a trade war between Beijing and

Washington.

The latest import issue in China comes after AstraZeneca ( AZN ) in

February said it could face a similar fine of up to $4.5 million

related to cancer drugs Imfinzi and Imjudo, and had said the

probe could possibly extend to include Enhertu.

On Tuesday, it said "to the best" of its knowledge that was

indeed the case, adding that the suspected unpaid amount related

to Enhertu was about $1.6 million and a fine of one to five

times that may be levied if the company was found liable.

While the small scale of penalties had reassured investors

in February, and the latest fine and a closure of investigations

could also add to relief, AstraZeneca ( AZN ) shares dropped nearly 4%

on Tuesday after the company's total revenue fell short of

expectations.

The company reported core profit of $2.49 per share for the

quarter, beating analysts' mean expectations of $2.27, as

compiled by the company, but total revenue of $13.6 billion

missed the average estimate of $13.8 billion.

AstraZeneca ( AZN ) on Tuesday reiterated its forecasts for 2025.

AstraZeneca ( AZN ) also said that it was informed by authorities

that they had not found any "illegal gain" to the company from

personal information infringement under a separate allegation.

The Chinese government's Customs Office and Public Security

Bureau have finished their investigations into drug importation

and personal information infringement allegations, a source

familiar with matter said, adding that these cases have now been

referred to the prosecutor in Shenzhen.

AstraZeneca ( AZN ) is the largest foreign drugmaker in China, which

accounted for about 12% of the company's overall sales last

year.