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HS Code 3304.20 : Eye make-up preparations

The 6-digit Harmonized System (HS) code for eye make-up preparations is 3304.20. Under the 2026 South Africa (SARS), the representative MFN general duty rate is 20% [SARS Customs].

Chapter

Ch 33

Heading

3304

Subheading

3304.20

ZA MFN Duty

20%

MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY

Chapter 33

Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations

Heading 3304

3304

Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations

Subheading .20

.20

Eye make-up preparations

MODULE 4: SIGNATURE B: TARIFF MATRIX

Import Duty Rates by Destination

South Africa (SARS Customs / SACU Tariff)

3304.20

Representative General Duty Rate

20%

Verified July 2026 · SARS Source

MODULE 5: SOUTH AFRICA IMPORT DUTY & VAT BREAKDOWN

SARS Base MFN Duty

20%

SACU Tariff [SARS]

Import VAT

15.00 %

Customs Value + 10% + Duty [VAT 15%]

De Minimis Threshold

ZAR 500 (~$27)

Customs Exemption

Notice: South African customs entry, SACU tariff classification, MFN duties, and 15% import VAT are governed by the South African Revenue Service (SARS). Always verify declarable lines with SARS prior to import.

TRACK THIS HS CODE

Get Real-Time Tariff & Trade Remedy Change Alerts for HS 3304.20

Receive an automated email notification whenever USITC or CBP publishes duty rate adjustments or customs notices for 3304.20.

MODULE 6: Mandatory Customs Entry Document Matrix

Rule-Derived Customs Entry Package Checklist

UNIVERSAL DOCUMENT

Commercial Invoice

Itemized description, currency, Incoterms, seller/buyer details, and country of origin.

UNIVERSAL DOCUMENT

Packing List & Bill of Lading

Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.

AGENCY-CONDITIONAL (PGA)

FDA Prior Notice / USDA Phytosanitary Cert

Rule-derived from verified PGA flag: Mandatory prior notice filing and health certificate.

MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags

ACE PGA Message-Set Flags: FDA (COS): MoCRA Cosmetic Product Listing & Facility Registration

Official ACE program code: ACE/PGA [FDA 21 CFR 1.276].

MODULE 8: SOUTH AFRICA Trade Remedies & Safeguards

South African Revenue Service (SARS) Anti-Dumping / Trade Defence

Standard SARS Customs Tariff 2026

Steel & Commodity Safeguards

Exempt (Non-Steel Commodity)

Regulatory Compliance Status

Standard Statutory Clearance

MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)

Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.

Agreement Code	Trade Agreement / Program	Preferential Rate	Rules of Origin (RoO) Requirement
MFN	WCO Most-Favoured-Nation (MFN) Status	Standard MFN Rate	Applies to all WTO member states for Eye make-up preparations.
FTA	South Africa Preferential & Regional Trade Agreements	Free / Concessional	Subject to official Certificate of Origin & Rules of Origin (RoO) requirements.

MODULE 10: Logistics, Freight & Transport Specifications

Standard 20ft Container

~28 CBM / 28,000 kg Payload

Standard 40ft High-Cube

~68 CBM / 28,600 kg Payload

Stowage Factor & Handling

Standard commercial packaging for Eye make-up preparations

MODULE 11: SARS Tariff Determination

Legally binding tariff classification determinations issued by SARS Customs for HS 3304.20.

Query official SARS portal:

Search SARS Portal for 3304.20 →

SARS South Africa Declarable Lines (3304.20)

National line-level (8/10-digit) detail for South Africa (SARS): coverage in progress.

Universal 6-digit WCO backbone applied rate: 20%. Confirm the full national commodity code at the official source (SARS Customs).

MODULE 12: Candidate Subheadings & Related Codes

Related HS Code	Heading Category	Action
3304.10	Subheading under Heading 3304	HS 3304.10 South Africa Duty & Entry Rules →
3304.30	Subheading under Heading 3304	HS 3304.30 South Africa Duty & Entry Rules →
3304.91	Subheading under Heading 3304	HS 3304.91 South Africa Duty & Entry Rules →
3304.99	Subheading under Heading 3304	HS 3304.99 South Africa Duty & Entry Rules →

Official Primary Sources & Authority References

SARS Customs & Excise Tariff Schedule ↗

Official South Africa SARS MFN tariff items, 15% VAT, and SACU/SADC rules.

SARS Tariff Determination Portal ↗

SARS Customs legally binding tariff classification determinations database.

MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide

What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for Eye make-up preparations?

Under WCO Harmonized System 2022 and United States (USITC HTS), Eye make-up preparations is classified under HS 3304.20 (Heading 3304, Chapter 33). The representative ZA MFN general duty rate is 20%.

How is HS 3304.20 distinguished within Heading 3304 (Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations)?

Heading 3304 covers Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations. Subheading 3304.20 specifically isolates Eye make-up preparations. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 3304.

What are the primary candidate subheadings related to HS 3304.20?

Related subheadings under Heading 3304 include 3304.10, 3304.30, 3304.91, 3304.99. Classification depends on processing stage, decaffeination, purity, or material form.

What mandatory commercial entry documents are required to import Eye make-up preparations?

Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.

Can goods under HS 3304.20 enter duty-free under USMCA or Free Trade Agreements?

Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.

What is the US formal entry threshold for shipments of Eye make-up preparations?

Commercial shipments of Eye make-up preparations with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.

How can an importer obtain a binding CBP classification ruling for HS 3304.20?

Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.

What import VAT or sales tax applies to HS 3304.20 in South Africa?

Commercial imports of Eye make-up preparations under HS 3304.20 into South Africa are subject to 15% VAT, assessed on the entered customs value plus applicable duties.

What is the customs duty de minimis threshold in South Africa?

The customs de minimis threshold for import shipments into South Africa is ZAR 500 (~$27). Consignments under this value may qualify for duty-free or simplified entry under local regulations.

Which authority regulates customs entry and tariff classification in South Africa?

Customs declarations, import duty assessments, and SARS Tariff Determination System for HS 3304.20 are administered by South African Revenue Service (SARS).

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