On June 20, 2022, General Administration of Customs, P.R. China (GACC) released an announcement modifying the declaration requirements for some imported cosmetics. 1 When the consignee of imported cosmetics and their agents declare cosmetics whose HS code starts with 3303 and 3304, they should fill the product quantity in the customs declaration form according to the following requirements.
Applicable Products | The Content Calculation Method or Specification Labeled on the Package | Filling Product Quantity in the First Legal Unit of Measurement (kg) | Filling Product Quantity in the Second Legal Unit of Measurement (pc) |
| The content is calculated by weight | Fill in according to the net content of the product, that is, the weight of the liquid/lotion/cream/powder part. | Fill in according to the number of individually packaged bottles/cans/sticks, etc. |
The content is calculated by volume | Converting the net content volume to kilograms (1 liter = 1 kilogram), that is, the volume of the liquid/lotion/cream/powder part, then filling in the converted result. | Fill in according to the number of individually packaged bottles/cans/sticks, etc. | |
Specifications are sheets or pieces | Fill in according to the net content of the product, that is, the weight of the liquid/lotion/cream/powder part. If the net content is labeled in volume, convert it to kilograms (1 liter = 1 kilogram). | Fill in according to the number of "sheets" or "pieces". | |
Other labeling methods | Fill in according to the net content of the product, that is, the weight of the liquid/lotion/cream/powder part. | Fill in according to the number of individually packaged bottles/cans/sticks, etc. | |
Notes:
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An Example of Customs Declaration Form, Source: GuanwuxiaoerCosmetics import tax rates are still effective in accordance with the previous requirements and have not been revised.
HS Code | Cosmetics Category | Import Tariff | Value-added Tax | Consumption Tax (only levied on high-end cosmetics) | |
Most-favored-nation Tariff | General Tariff | ||||
33030000 | Perfumes and toilet water | 3% | 150% | 13% | 15% |
33041000 | Lip make-up preparations | 5% | 150% | ||
33042000 | Eye make-up preparations | 5% | 150% | ||
33043000 | Manicure or pedicure preparations | 5% | 150% | ||
33049100 | Make-up or skin care powders, whether or not compressed | 5% | 150% | ||
33049900 | Other skin-care or make-up preparations | 1% | 150% | ||
Notes: The 15% consumption tax is only levied on high-end cosmetics which refer to products with a dutiable value exceeding 10 yuan/ml (g) or 15 yuan/pc. | |||||
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