HS code 3304 covers cosmetics, skincare, and beauty products. These attract BCD 10% and IGST 18% for most cosmetics, giving a total effective duty of approximately 30%. Perfumes attract IGST 28% for an effective duty of approximately 40%.
Quick answer: HS code 3304 covers cosmetics, skincare creams, serums, and beauty products. BCD: 10%. IGST: 18% (most cosmetics) / 28% (perfume, luxury cosmetics). Total effective duty: approximately 30–40% on CIF value. CDSCO drug/cosmetics licence and importer labelling are mandatory.
HS code 3304 covers beauty and make-up preparations including lipstick (33041000), skincare creams and serums (33049990), and perfumes (33030010). Shampoo and haircare products fall under HS 3305. Each sub-heading has specific classification criteria based on product form and intended use.
Perfumes and colognes use HS 3303. Shampoo and haircare use HS 3305. Soaps use HS 3401. Dental care products use HS 3306. Essential oils use HS 3301. Correct classification between beauty preparation and fragrance/haircare affects both duty and CDSCO requirements.
Related resources: find HS codes for other products, check CDSCO compliance requirements.
Total effective duty on CIF value = BCD + SWS (10% of BCD) + IGST on (CIF + BCD + SWS). For HS code 3304, BCD is 10% and IGST is 18%.
| Duty Component | Rate | On ₹100,000 CIF (beauty products) |
|---|---|---|
| Basic Customs Duty (BCD) | 10% | ₹10,000 |
| Social Welfare Surcharge (SWS) | 10% of BCD | ₹1,000 |
| IGST | 18% | ₹19,980 |
| Total Customs Duty | ~31.0% of CIF | ₹30,980 |
Note: Perfumes (HS 3303) attract IGST 28% due to luxury classification, making effective duty approximately 40%. Most other cosmetics under HS 3304 attract IGST 18%.
Cosmetics do not qualify for EPCG or project import concessions. Some Korean beauty products under CEPA (India-Korea FTA) may qualify for reduced BCD. Verify with your CHA before ordering from Korea.
Use our import duty calculator to compute exact landed cost for your shipment.
CDSCO drug/cosmetics import licence is mandatory for cosmetics. Importer labelling with batch number, MRP, importer address, and country of origin is required.
Cosmetics (as defined under the Drugs & Cosmetics Act) require a Drug/Cosmetic Import Licence from CDSCO. This is separate from the product licence and covers the importer entity. New formulations require prior approval.
Imported cosmetics must display: brand name, common name, batch/lot number, manufacturing date, expiry date, MRP (inclusive of all taxes), net content, importer name and address, country of origin, and CDSCO approval number. Non-compliant labelling causes customs delays.
Personal imports (for own use) are exempt up to ₹5,000 CIF under personal baggage rules. Any quantity above this or intended for sale requires full compliance.
Need help with compliance? check your compliance requirements or read our customs clearance guide.
Typical lead time: 45–75 days including CDSCO licence (30–60 days) plus shipping.
Our customs clearance guide explains each step in detail. For Bengaluru-bound cargo, we clear at BLR airport (6–12 hours for green channel air freight) or ICD Whitefield (2–4 days for sea freight).
Most cosmetics (HS 3304) attract BCD 10%, SWS 1%, and IGST 18% — total effective duty approximately 30%. Perfumes (HS 3303) attract IGST 28% instead of 18% due to luxury classification — effective duty approximately 40%. Shampoo and haircare (HS 3305) follow the 30% path.
Yes. Cosmetics (as defined under the Drugs & Cosmetics Act) require a Drug/Cosmetic Import Licence from CDSCO. This is separate from the product licence and covers the importer entity. Additionally, each brand/formulation requires prior approval if it's a new formulation not previously sold in India.
Imported cosmetics must display: brand name, common name, batch/lot number, manufacturing date, expiry date, MRP (inclusive of all taxes), net content, importer name and address, country of origin, and CDSCO approval number. Non-compliant labelling causes customs delays.
Yes. Korean beauty (K-beauty) and Japanese cosmetics are popular imports. Same duty and CDSCO compliance applies regardless of origin. K-beauty brands must have India-specific CDSCO approval. Some Korean products under CEPA (India-Korea FTA) may qualify for reduced BCD — verify with your CHA.
Commercial imports for retail require CDSCO import licence and full customs clearance. Personal imports (for own use) are exempt up to ₹5,000 CIF under personal baggage rules. Any quantity above this or intended for sale requires full compliance.
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