HS Code for Cosmetics & Make-up (India (CBIC))
PRIMARY CLASSIFICATION RESULT (India (CBIC))
The HS code for Cosmetics & Make-up is 3304.99 (Other, Other, Petroleum jelly put up for retail sale). The India MFN duty rate is 10.00%. [Official Source].
Beauty/make-up preparations; disambiguate by eye/lip/manicure/powder.
Cosmetics & Make-up (HS 3304.99) Import Duty & Tax by Country (2026)
| Country / Region | Customs Authority | MFN Duty Rate | Import Tax / VAT | Valuation Basis | Duty Schedule Link |
|---|---|---|---|---|---|
| United States | U.S. Customs and Border Protection | Free | None (US has no federal VAT; state sales tax applies) | FOB Value (Export Port) | United States Tariff Line → |
| European Union | European Commission DG TAXUD | 0.00 % | 19%–25% Member State Import VAT | CIF Value (Cost + Freight + Insurance) | European Union Tariff Line → |
| United Kingdom | HM Revenue & Customs | 0.00 % | 20% Standard UK VAT (EAD / CDS) | CIF Value (Cost + Freight + Insurance) | United Kingdom Tariff Line → |
| Canada | Canada Border Services Agency | Free | 5% GST (+ 0%–10% PST/HST) | FOB Value (Export Port) | Canada Tariff Line → |
| Mexico | Servicio de Administración Tributaria | 5.00 % | 16% IVA (+ DTA processing fee) | CIF Value (Cost + Freight + Insurance) | Mexico Tariff Line → |
| China | General Administration of Customs China | 5.00 % | 13% Standard Import VAT (+ Consumption Tax) | CIF Value (Cost + Freight + Insurance) | China Tariff Line → |
| Japan | Japan Customs | Free | 10% Japanese Consumption Tax (JCT) | CIF Value (Cost + Freight + Insurance) | Japan Tariff Line → |
| India | Central Board of Indirect Taxes and Customs | 10.00% | 18% IGST (+ 10% Social Welfare Surcharge) | CIF Value (+ Landing Charges) | India Tariff Line → |
| Australia | Australian Border Force | 5.00% | 10% Goods and Services Tax (GST) | FOB Value (Export Port) | Australia Tariff Line → |
| Germany | Bundeszollverwaltung | 0.00 % | 19% Einfuhrumsatzsteuer (EUSt) | CIF Value (Cost + Freight + Insurance) | Germany Tariff Line → |
Candidate Subheadings & Disambiguation Matrix
| HS Subheading | WCO Subheading Description | Disambiguation Rule / Notes | Action |
|---|---|---|---|
| 3304.99 | Other, Other, Petroleum jelly put up for retail sale | Other, Other, Petroleum jelly put up for retail sale | View 3304.99 → |
| 3304.91 | Other, Powders, whether or not compressed | Other, Powders, whether or not compressed | View 3304.91 → |
| 3304.20 | Eye make-up preparations | Eye make-up preparations | View 3304.20 → |
| 3304.10 | Lip make-up preparations | Lip make-up preparations | View 3304.10 → |
| 3304.30 | Manicure or pedicure preparations | Manicure or pedicure preparations | View 3304.30 → |
Official Primary Sources & Authority References
CBIC Customs Tariff ↗
Central Board of Indirect Taxes and Customs official 8-digit ITC-HS tariff schedule for Cosmetics & Make-up.
ICEGATE Customs Portal ↗
CBIC official ICEGATE e-commerce customs portal and CAAR rulings.
WCO Nomenclature ↗
World Customs Organization international 6-digit Harmonized System standard.
Cosmetics & Make-up Frequently Asked Questions (FAQ)
What is the official 6-digit HS code for Cosmetics & Make-up?
The primary 6-digit Harmonized System (HS) code for Cosmetics & Make-up is HS 3304.99 (Other, Other, Petroleum jelly put up for retail sale).
What is the India (CBIC) general import duty for Cosmetics & Make-up?
Under the 2026 India Customs Tariff Schedule (ITC-HS), representative MFN general duty rates for Cosmetics & Make-up under HS 3304.99 are 10.00%.
Are there alternative candidate subheadings for Cosmetics & Make-up?
Yes. Depending on state (green vs. roasted, decaffeinated vs. non-decaffeinated, raw vs. processed), alternative subheadings include 330499, 330491, 330420, 330410, 330430.
What mandatory import documents are required for Cosmetics & Make-up?
Commercial Invoice, Packing List, Bill of Lading, and Partner Government Agency permits where applicable.
Does de minimis duty-free exemption apply to Cosmetics & Make-up?
Eligible shipments enter duty-free under statutory destination thresholds.
How are merchandise processing and customs fees calculated for Cosmetics & Make-up?
Import fees are assessed on entered customs value under destination regulations.
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