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China Releases Specific Lists of Tariff-Reduced Imported Cosmetics

  •   31 Oct 2018
  •    Winnie Xu
  •  466
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    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%

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