China Releases Specific Lists of Tariff-Reduced Imported Cosmetics

Following the release of the announcement to lower import tax rates on high-end cosmetics, on Oct. 25 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.

Amended tariff rates on imported cosmetics and toiletries are as follows:

1. Cosmetics

NO.	HS Code	Name	Duty-paying value (RMB)	Applicable tariff rate (2016)	Applicable tariff rate (2018)
1	09010110	Perfume and floral water	300	60%	High-end: 50% Ordinary: 25%
2	09010210	Lipsticks, lip colors	150	60%	High-end: 50% Ordinary: 25%
3	09010220	Lip liners	100	60%	High-end: 50% Ordinary: 25%
4	09010290	Other lip cosmetics	To be separately decided	60%	High-end: 50% Ordinary: 25%
5	09010310	Mascaras (liquid, oil)	100	60%	High-end: 50% Ordinary: 25%
6	09010320	Eyeliners (liquid)	100	60%	High-end: 50% Ordinary: 25%
7	09010330	Eyebrow pencils (brow powder)	100	60%	High-end: 50% Ordinary: 25%
8	09010340	Eye shadows	100	60%	High-end: 50% Ordinary: 25%
9	09010390	Other eye cosmetics	To be separately decided	60%	High-end: 50% Ordinary: 25%
10	09010410	Nail (toe) polish remover	50	60%	High-end: 50% Ordinary: 25%
11	09010420	Nail (toe) polish	20	60%	High-end: 50% Ordinary: 25%
12	09010490	Other nail (toe) cosmetics	To be separately decided	60%	High-end: 50% Ordinary: 25%
13	09010510	Foundation and liquid foundation	200	60%	High-end: 50% Ordinary: 25%
14	09010520	Powders	150	60%	High-end: 50% Ordinary: 25%
15	09010530	Face powder	150	60%	High-end: 50% Ordinary: 25%
16	09010540	Blusher (powder), cheek tints (powder)	100	60%	High-end: 50% Ordinary: 25%
17	09010590	Other powder cosmetics	To be separately decided	60%	High-end: 50% Ordinary: 25%
18	09010600	Other beauty products	To be separately decided	60%	High-end: 50% Ordinary: 25%

Note:

Duty-paying value refers to the price prescribed by the Customs to impose tariffs on imported and exported goods.
High-end cosmetics refer to products with a duty-paid price in excess of 10 RMB/ml (g) or 15 RMB/piece.

2. Toiletries

NO.	HS Code	Name	Duty-paying value (RMB)	Applicable tariff rate (2016)	Applicable tariff rate (2018)
1	09020110	Facial cleanser	100	30%	25%
2	09020120	Makeup remover	150	30%	25%
3	09020190	Other cleaning products	To be separately decided	30%	25%
4	09020210	Toners	150	30%	High-end: 50% Ordinary: 25%
5	09020220	Eye creams	200	30%	High-end: 50% Ordinary: 25%
6	09020230	Face creams and lotions	200	30%	High-end: 50% Ordinary: 25%
7	09020240	Essence	300	30%	High-end: 50% Ordinary: 25%
8	09020250	Sunscreen creams (lotion)	150	30%	High-end: 50% Ordinary: 25%
9	09020260	Masks	20	30%	High-end: 50% Ordinary: 25%
10	09020270	Lip balms	20	30%	High-end: 50% Ordinary: 25%
11	09020280	Hand creams	50	30%	High-end: 50% Ordinary: 25%
12	09020290	Other skin care products	To be separately decided	30%	High-end: 50% Ordinary: 25%
13	09020310	Shampoos and hair-care lotions	30	30%	25%
14	09020390	Other hair care products	To be separately decided	30%	25%
15	09029900	Other cleaning and personal care products	To be separately decided	30%	25%