In recent years, with the continuous improvement of residents’ consumption level, everyone’s pursuit of beauty is increasing day by day, and cosmetics have become one of the essential daily necessities for ladies. But in the face of a dazzling array of imported cosmetics, do you know the difference in classification and the elements of standardized declaration?
In the 2022 edition of the “Import and Export Tariff of the People’s Republic of China” (referred to as the “Tariff”), cosmetics in retail packaging, except perfume and toilet water, are classified as 3303.0000, and facial cleanser (organic surface-active products and preparations for facial cleansing) are classified into In addition to 3401.3000, the rest of the cosmetics are mainly classified under 3304, and then differentiated according to the different parts used. Let’s take a look.
Cosmetic Classification Guidelines
1
Lip Cosmetics
commodity code
3304.1000
Classification elements: (1) product name; (2) use; (3) packaging specification.
Price elements: (4) Brand (name in Chinese or foreign language).
Other elements: (5) GTIN code (Global Trade Item Number).
2
Eye Cosmetics
commodity code
3304.2000
Classification elements: (1) product name; (2) use; (3) packaging specification.
Price elements: (4) Brand (name in Chinese or foreign language).
Other elements: (5) GTIN code (Global Trade Item Number).
3
Finger (toe) nail cosmetics
commodity code
3304.3000
Classification elements: (1) product name; (2) use; (3) packaging specification.
Price elements: (4) Brand (name in Chinese or foreign language).
Other elements: (5) GTIN code (Global Trade Item Number).
4
Powder Cosmetics
(whether pressed or not)
commodity code
3304.9100
Classification elements: (1) product name; (2) use; (3) packaging specification.
Price elements: (4) Brand (name in Chinese or foreign language).
Other elements: (5) GTIN code (Global Trade Item Number).
5
other cosmetics
commodity code
3304.9900
Classification elements: (1) product name; (2) use; (3) packaging specification.
Price elements: (4) Brand (name in Chinese or foreign language).
Other elements: (5) GTIN code (Global Trade Item Number).
Customs Tips
Note: For cosmetics under Item 3304, if the duty-paid price is ≥10 yuan/gram (ml) or the duty-paid price is ≥15 yuan/piece (sheet), a consumption tax of 15% shall be levied.
6
Perfume and toilet water
commodity code
3303.0000
Classification elements: (1) product name; (2) packaging specifications.
Price elements: (3) Brand (name in Chinese or foreign language).
Customs Tips
Note: Like cosmetics under Item 3304, if the duty-paid price of perfume and toilet water is ≥ 10 yuan/gram (ml), consumption tax is also levied at 15%.
7
cleasing milk
(Organic surface active products and preparations for cleansing)
commodity code
3301.3000
Classification elements: (1) product name; (2) ingredient content; (3) appearance; (4) packaging specifications.
Price elements: (5) Brand (name in Chinese or foreign language).
Customs Tips
Special reminder: Cosmetics are not medicines. Cosmetics generally do not work quickly, so please do not be misled by false, exaggerated or implied medical claims. For example, imported cosmetic products claiming to be “medical cosmetics” and “cosmeceuticals” are illegal. Dear beauty lovers, please open your eyes.