HS Code Guide ยท HS Chapter 33
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HS Codes for Cosmetics & Beauty Products

Find the right HS tariff code for perfumes, skincare, makeup, hair care and beauty products โ€” with EU, UK and USA import duty rates.

Cosmetics and beauty products are classified primarily under HS Chapter 33 (essential oils, perfumes, cosmetics and toilet preparations). EU import duties on cosmetics from non-EU countries typically range from 3.7% to 6.5%. The EU also has strict cosmetic ingredient regulations under Regulation (EC) 1223/2009 โ€” products sold in the EU must comply with EU cosmetic ingredient restrictions, which ban over 1,000 ingredients permitted elsewhere. Post-Brexit, the UK has its own cosmetics regulations (UK Cosmetics Regulation), broadly mirroring EU rules. The USA regulates cosmetics through the FDA under the Modernization of Cosmetics Regulation Act (MoCRA) from 2024.

Common HS Codes for Cosmetics & Beauty Products

Import duty rates shown for the EU (from non-EU), UK (from non-UK), and USA (from non-USA). Intra-EU shipments have 0% duty.

HS CodeProduct descriptionEU dutyUK dutyUSA dutyNotes
3303.00Perfumes and eau de toilette (EDT)6.5%0%FreeEU: highest rate in Chapter 33
3304.10Lip make-up preparations (lipstick, lip gloss)6.5%0%FreeAll lipstick and lip colours
3304.20Eye make-up preparations (mascara, eyeshadow)6.5%0%FreeEyeliner, mascara, eyeshadow
3304.30Manicure and pedicure preparations (nail polish)6.5%0%FreeAll nail polishes and nail care
3304.91Powders (face powder, body powder, pressed powder)6.5%0%FreeFoundation in powder form
3304.99Other beauty preparations โ€” foundation, blush, BB cream6.5%0%FreeLiquid foundation, concealer, tinted moisturiser
3305.10Shampoos (hair care)6.5%0%FreeAll shampoo types
3305.20Preparations for permanent waving or straightening6.5%0%FreeKeratin treatments, relaxers
3305.30Hair lacquers (hairspray)6.5%0%FreeAerosol hairspray โ€” note DG classification
3305.90Other hair preparations โ€” conditioners, serums, oils6.5%0%FreeHair oils, masks, leave-in treatments
3307.10Pre-shave and shaving preparations (shaving cream)6.5%0%FreeShaving foam, gel, cream
3307.41Agarbatti and other odoriferous preparations for burning3.7%0%FreeIncense sticks and cones

Duty rates are indicative based on standard MFN (Most Favoured Nation) tariffs. Actual rates may vary by country of origin and applicable trade agreements. Always verify with the official tariff database of the destination country.

Import Duty Notes by Market

European Union

Cosmetics from non-EU countries typically attract 6.5% import duty under the EU Common Customs Tariff. Countries with EU trade agreements (e.g., South Korea, Canada, Japan, Vietnam) may have 0% or reduced rates. EU cosmetics must comply with Regulation (EC) 1223/2009 including ingredient safety assessment and product information file. Some ingredients permitted in USA or Asia are banned in EU cosmetics.

United Kingdom (post-Brexit)

UK import duty on cosmetics has been reduced to 0% on most Chapter 33 products under the UK Global Tariff. This is a significant difference from the EU's 6.5%. The UK follows the UK Cosmetics Regulation (broadly equivalent to EU Cosmetics Regulation). A UK Responsible Person address is required for cosmetics placed on the UK market.

United States

The US imposes 0% import duty (free) on most Chapter 33 cosmetics. However, from 2024, the FDA Modernization of Cosmetics Regulation Act (MoCRA) requires cosmetic product listing with the FDA, facility registration, and more rigorous safety substantiation. Products with drug-cosmetic crossover (SPF sunscreen, anti-dandruff) are regulated as drugs with stricter requirements.

Aerosol Products (Dangerous Goods)

Aerosol cosmetics (hairspray, deodorant sprays, shaving foam in aerosol cans) are classified as Class 2.1 (flammable) or Class 2.2 (non-flammable) dangerous goods. Standard courier services have quantity limits โ€” typically up to 4 aerosols per parcel for DHL/UPS standard. Larger shipments require DG booking. Nail polish is also a flammable liquid (Class 3) with shipping restrictions.

Brazil

Cosmetics imported into Brazil must be registered with ANVISA (National Health Surveillance Agency) before import. This is a lengthy process. Without ANVISA registration, cosmetics will be detained at Brazilian customs. Many brands operate Brazil-specific product lines reformulated to meet ANVISA requirements.

IOSS for EU B2C Cosmetics

EU B2C e-commerce sales of cosmetics from outside EU under โ‚ฌ150 can use IOSS to collect VAT at point of sale. Without IOSS, EU customers face customs charges on delivery which causes high parcel return rates. Cosmetics brands selling to EU consumers should register for IOSS to offer a seamless customer experience.

Customs Tips for Cosmetics & Beauty Products

Frequently Asked Questions

What is the HS code for perfume?

Perfumes and eau de toilette are classified under HS code 3303.00. This covers all fine fragrances regardless of concentration (parfum, EDP, EDT, EDC) or gender. EU import duty: 6.5% from non-EU countries. UK: 0%. USA: Free (0%). Perfumes are also regulated as flammable liquids (Class 3 dangerous goods) for shipping โ€” quantity limits apply per carrier.

What is the HS code for skincare โ€” moisturisers and serums?

Skincare preparations (moisturisers, serums, creams) that are purely cosmetic (not medicated) fall under 3304.99 (other beauty preparations). SPF moisturisers that make sun protection claims may be classified differently โ€” as sunscreen under 3307.90 or even as a cosmetic-drug depending on the market. EU duty: 6.5%. UK: 0%. USA: Free.

Can I ship aerosol deodorant by courier internationally?

Yes, but aerosol deodorant is classified as a dangerous good (Class 2.2 or 2.1 under IATA DGR). You must declare it as DG at booking. Most major carriers (DHL, UPS, FedEx) accept aerosols within quantity limits โ€” typically a maximum of 4 cans per parcel for personal quantities under their consumer electronics exception. Commercial quantities require full DG booking and may only ship by road.

What EU regulations apply to cosmetics imported from outside the EU?

EU Cosmetics Regulation (EC) 1223/2009 governs all cosmetics placed on the EU market. Key requirements: (1) EU Responsible Person โ€” a company established in the EU must be named on the label. (2) Ingredient compliance โ€” no banned substances. (3) Product Information File (PIF) โ€” safety assessment must be held by the Responsible Person. (4) CPNP notification โ€” cosmetics must be notified to the EU Cosmetic Product Notification Portal before placing on market.

What is the HS code for lipstick?

Lipstick and all lip make-up preparations (lip gloss, lip liner, lip balm with colour) are classified under HS code 3304.10. Clear/uncoloured lip balm may fall under 3304.99. EU import duty: 6.5%. UK: 0%. USA: Free. Always check the 8-digit EU TARIC code or 10-digit US HTS code for your specific product using the official tariff databases.

Do cosmetics require FDA registration for import to the USA?

From 2024, under MoCRA (Modernization of Cosmetics Regulation Act), cosmetic facilities and products must be registered with the FDA. This applies to both US manufacturers and foreign manufacturers exporting to the USA. Additionally, SPF products (sunscreen) and anti-dandruff shampoos are regulated as OTC drugs in the USA โ€” requiring a separate drug approval process and FDA-compliant labelling (Active Ingredients listed).

How do I find the correct HS code for a cosmetic product using official tools?

Use the EU TARIC database (ec.europa.eu/taxation_customs/dds2/taric) and browse Chapter 33. Most cosmetics fall into clear headings: perfumes 3303, make-up 3304, hair care 3305, shaving preparations 3307. For borderline products โ€” such as a tinted SPF moisturiser that could be a cosmetic or a sunscreen drug โ€” consider requesting a Binding Tariff Information (BTI) ruling from your national customs authority. For UK: gov.uk/trade-tariff. For USA: hts.usitc.gov. The product's primary function and INCI ingredients list are key to correct classification.

What happens if cosmetics are declared with the wrong HS code?

Wrong HS code on a cosmetics shipment can result in: incorrect EU duty (6.5% EU MFN means errors are financially meaningful), post-clearance duty demands with interest, and regulatory complications if the HS code determines what safety regime applies. Classifying a product as a cosmetic when it legally requires pharmaceutical registration (Chapter 30) โ€” or vice versa โ€” has major consequences beyond duty. In Brazil (ANVISA) and South Korea (MFDS), cosmetics must be registered under the correct product category matching the HS code declared โ€” misclassification can void prior regulatory approvals.

How does country of origin affect import duty on cosmetics?

Country of origin determines whether preferential duty rates apply. Cosmetics from South Korea entering the EU: 0% under EU-South Korea FTA (with EUR.1 or REX origin declaration). From Japan: 0% under EU-Japan EPA. From Vietnam: reduced rate under EVFTA. From USA or China: full EU MFN 6.5% applies. UK cosmetics entering the EU post-Brexit: 0% if EU-origin rules met under TCA, or 6.5% MFN if UK simply re-exported non-EU goods. The country where manufacturing or formulation occurs is the origin โ€” not where ingredients were sourced.

Are there anti-dumping duties on cosmetics from China in the EU?

The EU does not currently maintain general anti-dumping duties on cosmetics from China under Chapter 33. More significant for Chinese cosmetics entering the EU is regulatory enforcement: Chinese-origin products are regularly intercepted for non-compliance with EU Cosmetics Regulation (banned ingredients, absent EU Responsible Person, incorrect labelling). This enforcement is more commercially impactful than formal ADD measures. In the USA, Section 301 tariffs do not specifically target Chapter 33 cosmetics from China โ€” most Chapter 33 goods from China enter the USA at 0% standard duty.

How does the EU-UK TCA affect cosmetics trade between EU and UK?

Under the TCA, EU-manufactured cosmetics can enter the UK at 0% duty (the UK already applies 0% on all Chapter 33 products under its Global Tariff, so origin matters little for duty). More significantly, post-Brexit the UK and EU have separate regulatory regimes. EU cosmetics require CPNP notification (EU Cosmetic Products Notification Portal) and an EU Responsible Person. UK cosmetics require SCPN notification (UK Cosmetic Products Notification Portal) and a UK Responsible Person โ€” a separate entity from the EU Responsible Person. Brands selling in both markets must maintain dual compliance.

What REACH restrictions apply to cosmetic ingredients imported into the EU?

REACH (Regulation EC 1907/2006) controls chemical substances in cosmetics alongside the Cosmetics Regulation (1223/2009). Key REACH restrictions for cosmetics include: phthalates (DEP, DINP) above defined thresholds, heavy metals (lead, cadmium, chromium VI), and PFAS water-repellent substances in some applications. Annex II of the EU Cosmetics Regulation separately bans over 1,300 specific substances โ€” including certain US-permitted preservatives, hair dye chemicals and mercury-based compounds. Any product containing these banned substances is refused EU market entry regardless of origin or declared HS code.

What is the difference between 6-digit, 8-digit and 10-digit HS codes for cosmetics?

Most cosmetics are classified at the 6-digit HS level (e.g., 3303.00 for perfumes, 3304.99 for other beauty preparations). The EU extends to 8-digit CN codes (e.g., 3303.00.10 for perfumes in bottles of 7.5 ml or less, 3303.00.90 for others). The 10-digit TARIC adds EU-specific measures. The USA uses 10-digit HTS codes with different sub-categorisations. Always use the full 8-digit CN8 code when completing EU customs declarations โ€” the 6-digit alone is insufficient for customs clearance and duty assessment.

What import permits or licences are required for cosmetics?

Most markets do not require traditional import licences for cosmetics but require pre-market regulatory approval that functions as an effective import gate. EU: CPNP notification must be completed before first placing on market (not an import licence per se, but importing without it means the product cannot legally be sold). Brazil: ANVISA registration is required before import โ€” without it, shipments are detained. India: CDSCO Licence to Import required. South Korea: MFDS Import Notification required. USA: FDA facility registration under MoCRA from 2024. Always research destination-country regulatory requirements before the first commercial shipment.

How should cosmetics be declared on a commercial invoice?

A cosmetics commercial invoice should include: HS code (e.g., 3304.99 for liquid foundation), full product name and brand, INCI ingredients list or reference to a separate safety data sheet, declared value per unit and total value, net weight and gross weight, country of origin (where manufactured/formulated), batch number and expiry date, EU Responsible Person name and address (for EU-destined shipments), and any DG classification if applicable (e.g., 'flammable liquid Class 3' for nail polish, 'aerosol Class 2.1' for hairspray). Incomplete cosmetics invoices โ€” especially those missing INCI or Responsible Person details โ€” regularly cause EU customs delays.

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