HS 3304

Customs Duty on Cosmetics & Skincare in Nepal (2026): 15%–20.75% + VAT

Beauty and skincare preparations under HS heading 3304 carry 15-20% customs duty into Nepal plus 13% VAT. Korean skincare routines and US makeup brands are steady import staples - the local market's authentic selection is narrow, and expiry-date games in grey retail push serious buyers toward direct import.

Live tariff

HS-code duty rates for cosmetics & skincare

The duty column is the customs rate charged on the assessable (CIF) value; 13% VAT is then applied on the duty-inclusive amount for VAT-liable lines.

HS codeDescriptionCustoms dutyVAT
33041000Makeup preparations & Cosmetics items20.75%13%
33042000Eye, lips makeup preparations20.75%13%
33043000Manicure or pedicure preparations15%13%
33049900Beauty & skin care preparations20%13%
33049910Beauty Or Make-Up Preparations And Preparations For The Care Of The Skin (Other Than Medicaments), I15%13%
33049930Beauty Or Make-Up Preparations And Preparations For The Care Of The Skin (Other Than Medicaments), I15%13%
33049940Beauty Or Make-Up Preparations And Preparations For The Care Of The Skin (Other Than Medicaments), I15%13%
33049950Beauty Or Make-Up Preparations And Preparations For The Care Of The Skin (Other Than Medicaments), I15%13%
33049990Beauty Or Make-Up Preparations And Preparations For The Care Of The Skin (Other Than Medicaments), I15%13%
33049100Tariff line 3304910015%13%
33043010Tariff line 3304301015%13%
33043090Tariff line 3304309015%13%

Rates are the tariff we apply when quoting real shipments to Nepal; excise duty, where levied for a specific product class, is charged in addition.

Worked example

What NPR 12,000 of cosmetics & skincare costs to land in Nepal

Step by step, using the representative rate for this category (15% duty on HS 33043000, 13% VAT). Your exact rate depends on the precise HS code in the table above.

Cosmetics & Skincare (goods value)
NPR 12,000
International freight (illustrative, 10% of goods)
NPR 1,200
Assessable value (CIF = goods + freight)
NPR 13,200
Customs duty (15% of CIF, HS 33043000)
NPR 1,980
VAT (13% of CIF + duty)
NPR 1,973
Estimated landed cost
NPR 17,153

Nepal assesses every courier import - there is no de-minimis exemption, so even small parcels are taxed at these rates. 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

  • Personal-use quantities of retail cosmetics clear routinely; commercial import of cosmetics involves Department of Drug Administration notification.

  • Aerosols (dry shampoo, setting sprays) are transport-restricted like perfume - keep them to a can or two.

  • Check expiry dates on arrival; sale-priced beauty stock can be short-dated, and returns from Nepal are impractical.

  • Skincare with pharmaceutical actives (tretinoin, high-dose acids) may be treated as medicine rather than cosmetics.

What we ship

Popular cosmetics & skincare imports

COSRX and Beauty of Joseon

The Ordinary

CeraVe

Laneige

MAC and NARS makeup

K-beauty sheet masks

Cosmetics & Skincare import questions, answered

How much duty do cosmetics attract when imported to Nepal?+
Beauty preparations carry 15-20% customs duty on CIF value by line (see the table), plus 13% VAT on the duty-inclusive amount - roughly a third combined at the top rate. A NPR 12,000 K-beauty order therefore lands around NPR 16,000 with tax before freight.
Is Korean skincare worth importing to Nepal after tax?+
For authenticity and range, yes. Local K-beauty retail is a mix of genuine parallel imports and convincing fakes at similar prices; ordering from Olive Young or iHerb through a forwarder pays the real tax but guarantees the product, batch codes and dates.
Are there restrictions on importing skincare with strong actives?+
Prescription-strength actives - tretinoin, hydroquinone above cosmetic limits - classify as medicines requiring Department of Drug Administration involvement, not ordinary cosmetics. Standard retail skincare (vitamin C, niacinamide, AHA/BHA at cosmetic strengths) clears as heading 3304 goods without medical formality.
How large can a personal cosmetics order be?+
A routine's worth - cleansers, serums, a few makeup items - is unambiguous personal use. Dozens of identical units read as salon or resale stock, which formally needs DDA-notified commercial import. Mixed personal baskets in consumer quantities clear without issue.

Import cosmetics & skincare without customs surprises

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