On Oct. 25, 2018, China GAC issued two supplementary documents, Classification Table of Imported Articles and Dutiable Value Table of Imported Articles, stipulating the detailed taxable items and tax rates for imported cosmetics and toiletries.

The two Tables which will be in effect from November 1 were made on the basis of the amendments to the 2016 version. Compared with the previous list, the tariff rate on imported cosmetics has been lowered and differentiated according to product attributes, namely high-end cosmetics are subject to high tariff rates.