HS 3304

Import Duty on Cosmetics & Skincare in India (2026): 22%–26.4% + IGST

Beauty and skincare preparations under HS heading 3304 attract 22-26.4% combined customs duty in India plus 18% IGST. K-beauty, J-beauty and US derm brands with no Indian launch dominate demand, and the regulatory wrinkle to know is CDSCO import registration for commercial quantities.

Live tariff

HS-code duty rates for cosmetics & skincare

Showing 12 representative tariff lines of the 13 that match this category. The duty column is the combined customs rate (BCD plus AIDC and SWS, all charged on the assessable value); IGST is then applied on the duty-inclusive amount.

HS codeDescriptionCustoms dutyIGST
33041000Makeup preparations & Cosmetics items22%BCD 20%SWS 2%18%
33042000Eye, lips makeup preparations22%BCD 20%SWS 2%18%
33043000Manicure or pedicure preparations22%BCD 20%SWS 2%18%
33049900Beauty & skin care preparations26.4%BCD 20%AIDC 4%SWS 2.4%18%
33049110Make-Up Or Skin Care Powders, Incl. Baby Powders, Whether Or Not Compressed (Excl. Medicaments) : Fa22%BCD 20%SWS 2%18%
33049120Make-Up Or Skin Care Powders, Incl. Baby Powders, Whether Or Not Compressed (Excl. Medicaments) : Ta22%BCD 20%SWS 2%18%
33049190Make-Up Or Skin Care Powders, Incl. Baby Powders, Whether Or Not Compressed (Excl. Medicaments) : Ot22%BCD 20%SWS 2%18%
33049910Beauty Or Make-Up Preparations And Preparations For The Care Of The Skin (Other Than Medicaments), I22%BCD 20%SWS 2%18%
33049920Beauty Or Make-Up Preparations And Preparations For The Care Of The Skin (Other Than Medicaments), I22%BCD 20%SWS 2%18%
33049930Beauty Or Make-Up Preparations And Preparations For The Care Of The Skin (Other Than Medicaments), I22%BCD 20%SWS 2%18%
33049940Beauty Or Make-Up Preparations And Preparations For The Care Of The Skin (Other Than Medicaments), I22%BCD 20%SWS 2%18%
33049950Beauty Or Make-Up Preparations And Preparations For The Care Of The Skin (Other Than Medicaments), I22%BCD 20%SWS 2%18%

Rates are the tariff we apply when quoting real shipments; anti-dumping duty, where notified for a specific product and origin, is charged in addition.

Worked example

What INR 10,000 of cosmetics & skincare costs to land in India

Step by step, using the representative rate for this category (22% duty on HS 33041000, 18% IGST). Your exact rate depends on the precise HS code in the table above.

Cosmetics & Skincare (goods value)
INR 10,000
International freight (illustrative, 10% of goods)
INR 1,000
Assessable value (CIF = goods + freight)
INR 11,000
Customs duty (22% of CIF, HS 33041000)
INR 2,420
IGST (18% of CIF + duty)
INR 2,416
Estimated landed cost
INR 15,836

Note for businesses: the IGST portion (INR 2,416 here) is creditable as input tax credit if you are GST-registered; the customs duty portion is not. Freight is illustrative - use the calculator for a quote with real shipping on your actual item.

Before you order

What to know about importing cosmetics & skincare

  • Commercial cosmetic imports require CDSCO registration of each product; personal-use quantities by courier clear without it at the officer's discretion.

  • Duty 22-26.4% plus 18% IGST - total tax around 44-49% over CIF.

  • Creams and liquids face the same aerosol/flammability screening as perfume for some SKUs (setting sprays, nail lacquer).

  • Check expiry dates before ordering - transit plus customs can consume 2-3 weeks of shelf life.

What we ship

Popular cosmetics & skincare imports

SK-II essence

Sulwhasoo

COSRX and Beauty of Joseon

La Mer

Drunk Elephant

Charlotte Tilbury

Japanese sunscreens (Anessa, Biore)

Cosmetics & Skincare import questions, answered

How much customs duty applies to skincare shipped to India?+
Cosmetics and skincare attract 22% to about 26.4% combined duty plus 18% IGST on the duty-inclusive value - roughly 44-49% total tax over CIF. Because most K-beauty basics are inexpensive, absolute duty per parcel stays modest; the tax bites hardest on prestige jars like La Mer.
Is CDSCO registration needed for my personal skincare order?+
CDSCO import registration applies to cosmetics imported for sale. Personal-use parcels - a handful of products, clearly not resale volume - clear routinely without registration, though customs can hold unusually large personal orders. Keep individual orders to sensible quantities.
Why are Japanese sunscreens such a big import category?+
Japanese chemical-filter sunscreens (Anessa, Skin Aqua, Biore UV) use filters not yet approved or common in Indian formulations, and local availability is thin grey stock at high markups. Even with 45%+ tax, importing multi-packs from Japan is cheaper and guarantees authenticity.
Do imported cosmetics get checked for expiry or authenticity?+
Customs can query products without visible manufacturing details, and India requires imported cosmetics to carry standard labelling for commercial sale. For personal shipments the practical risks are heat exposure in transit and shortened shelf life - we use faster air routes for skincare.

Import cosmetics & skincare without customs surprises

Send us the product link. We quote goods, freight, the exact per-HSN duty and IGST as one all-in landed price - then buy, ship and clear it for you.