HS 3304Consumer Goods

Cosmetics & Skincare - HS 3304 classification, duty and landed cost

Cosmetics & Skincare moves through customs under HS heading 3304. This guide sets out sample sub-codes, indicative import duty in major markets, key trade documents and a worked landed-cost calculation - refresh figures against the live tariff schedule before quoting.

Reviewed against WCO HS · WTO IDB · National customs schedules3 authoritative sourcesLast reviewed July 2026

Sample 6-digit codes

Code	Description
3304.99	Beauty/make-up preparations, other

Need to check a specific code? Use the free HS code lookup tool.

Typical import duty by market

Market	Duty
European Union	2% - 17% General Product Safety Regulation (GPSR); CE where applicable.
United States	0% - 20% CPSIA/CPSC controls; lead/phthalate limits on children's articles.
China	5% - 20% Plus 13% VAT; CCC on select categories.
India	10% - 25% BCD + 12% - 28% GST; BIS QCO on toys, footwear, watches, glassware.
UAE	5% GCC CET; ESMA/EQM on toys, textiles, cosmetics.

Worked landed-cost example

20 MT of Cosmetics & Skincare at FOB USD 20,000 per MT, sea freight to a representative port of discharge.

FOB valueUSD 400,000

Freight + insuranceUSD 26,000

CIF valueUSD 426,000

Import duty @ ~8% (indicative for Consumer Goods)USD 34,080

VAT / GST @ ~5% on CIF+dutyUSD 23,004

Landed cost ≈ USD 483,084 - re-run the numbers against your exact HS 8-digit code and destination tariff before quoting.

Run your own numbers in the import duty & tax calculator.

Regulatory checkpoints

· General Product Safety Regulation (EU 2023/988) or CPSC (US) safety compliance.
· Child safety: EN 71 (EU toys), ASTM F963 (US), CCC (China), BIS toy QCO (India).
· Country of origin and importer address on retail labelling per destination law.

Top exporting countries

· France
· USA
· South Korea
· Germany
· Japan

Frequently asked questions

Which HS chapter covers Cosmetics & Skincare?

Cosmetics & Skincare is under HS 3304.99. Consumer articles span Chapters 39, 42, 63, 64, 69, 70, 71, 82, 90, 91 and 94-96.

What safety standard applies?

GPSR (EU 2023/988), CPSC (US), CCC (China), BIS QCO (India), and ESMA (UAE) each set safety and traceability requirements for consumer goods.

Are there packaging rules?

Retail packaging must show country of origin, importer identity, safety pictograms and warnings in the destination language (EU FIC 1169/2011 for food-adjacent goods).

Does UFLPA affect Cosmetics & Skincare?

If cotton, silica or polysilicon-linked inputs are present, US CBP applies a rebuttable presumption on any Xinjiang connection; supply-chain traceability is essential.

What Incoterm is standard?

Retail programs trade FOB origin or CIF destination; e-commerce direct-to-consumer moves DDP with the seller as importer of record.