Heading · Chapter 33 · Section VI, Products of the chemical or allied industries
HS 3304Beauty or make-up preparations and preparations for the care of the skin (other than medicaments),including sunscreen or suntan preparations, manicure or pedicure preparations
Essential oils and resinoids, perfumery, cosmetic or toilet preparations
- Customs duty
- 20%
- 12 tariff items
- GST now
- 0%, 5% or 18%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 1% to 5%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
5 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 3304 10 00 | Lip make-up preparations | 20% | 0%, 5% or 18% | kg |
| 3304 20 00 | Eye make-up preparations | 20% | 0%, 5% or 18% | kg |
| 3304 30 00 | Manicure or pedicure preparations | 20% | 0%, 5% or 18% | kg |
| 3304 91 | Powders, whether or not compressed | 20% | 0%, 5% or 18% | kg |
| 3304 99 | Other | 20% | 0%, 5% or 18% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 12 tariff items: 20%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 12 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 0%, 5% or 18%, depending on the goods.
- Until 21 September 2025 0% or 18%, depending on the goods.
- Change: Changed.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 117 | Kajal (other than kajal pencil sticks), Kumkum, Bindi, Sindur, Alta | Nil |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 244 | Talcum powder, Face powde r | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 61 | Beauty or make-up preparations and preparations for the care of the skin (other than medicaments) including sunscreen or sun tan preparations; manicure or pedicure preparations [other than kajal, kumkum, bindi, sindur, alta, talcum powder and face powder] | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 0% or 18% | 2/2017-Central Tax (Rate); 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 0%, 5% or 18% | 10/2025-Integrated Tax (Rate); 9/2025-Integrated Tax (Rate) |
Exporting from India
Export duty
Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 3304 | Beauty or make-up prepara-tions and preparations for the care of the skin (other than medicaments), including sunscreen or suntan preparations; manicure or pedicure preparations | 1.2% | — |
Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 12 tariff items
China: the same goods (3304)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 29 in force and 19 expired under 3304. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 3304.10.00.11 | Lip make-up preparations containing endangered species ingredients, put up for retail sale, content by weight包装标注含量以重量计的含濒危物种成分唇用化妆品 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 0% | ABEFNM |
| 3304.10.00.12 | Lip make-up preparations containing endangered species ingredients, put up for retail sale, content by volume包装标注含量以体积计的含濒危物种成分唇用化妆品 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 0% | ABEFNM |
| 3304.10.00.13 | Lip make-up preparations containing endangered species ingredients, put up in 'sheet' or 'mask' form包装标注规格为“片”或“张”的含濒危物种成分唇用化妆品 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 0% | ABEFNM |
| 3304.10.00.20 | Lip make-up preparations containing mercury含汞唇用化妆品 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | 89 |
| 3304.10.00.91 | Other lip make-up preparations, put up for retail sale by weight包装标注含量以重量计的其他唇用化妆品 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | ABNM |
| 3304.10.00.92 | Other lip make-up preparations, put up for retail sale by volume包装标注含量以体积计的其他唇用化妆品 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | ABNM |
| 3304.10.00.93 | Other lip make-up preparations, put up as 'sheets' or 'patches'包装标注规格为“片”或“张”的其他唇用化妆品 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | ABNM |
| 3304.20.00.11 | Eye make-up preparations containing endangered species ingredients, put up for retail sale, content by weight包装标注含量以重量计的含濒危物种成分眼用化妆品 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 0% | ABEFNM |
| 3304.20.00.12 | Eye make-up preparations containing endangered species ingredients, put up for retail sale, content by volume包装标注含量以体积计的含濒危物种成分眼用化妆品 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 0% | ABEFNM |
| 3304.20.00.13 | Eye make-up preparations containing endangered species ingredients, put up in 'sheet' or 'mask' form包装标注规格为“片”或“张”的含濒危物种成分眼用化妆品 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 0% | ABEFNM |
| 3304.20.00.20 | Eye make-up preparations, containing mercury, excluding those using mercury as a preservative with no effective and safe alternative preservative含汞眼用化妆品,不包括以汞为防腐剂且无有效安全替代防腐剂的眼部化妆品 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | 89 |
| 3304.20.00.91 | Other eye make-up preparations, put up for retail sale by weight包装标注含量以重量计的其他眼用化妆品 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | ABNM |
| 3304.20.00.92 | Other eye make-up preparations, put up for retail sale by volume包装标注含量以体积计的其他眼用化妆品 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | ABNM |
| 3304.20.00.93 | Other eye make-up preparations, put up as 'sheets' or 'patches'包装标注规格为“片”或“张”的其他眼用化妆品 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | ABNM |
| 3304.30.00.01 | nail cosmetics, put up in measured weights包装标注含量以重量计的指甲化妆品 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | ABNM |
| 3304.30.00.02 | nail cosmetics, put up in measured volumes包装标注含量以体积计的指甲化妆品 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | ABNM |
| 3304.30.00.03 | Nail make-up preparations, put up for retail sale in sheets or strips包装标注规格为“片”或“张”的指甲化妆品 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | ABNM |
| 3304.30.00.04 | Manicure or pedicure preparations指甲化妆品 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | 89 |
| 3304.91.00.10 | Cosmetics containing mercury, in powder form, whether or not compressed"粉状含汞化妆品,不论是否压紧" | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | 89 |
| 3304.91.00.90 | Other cosmetic powders, whether or not compressed其他粉状化妆品,不论是否压紧 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | ABMN |
| 3304.99.00.10 | Other cosmetic preparations containing mercury其他含汞化妆品 | 1%MFN rate (no APTA concession on this line) | 1% | 13% | 13% | 89 |
| 3304.99.00.21 | Beauty or make-up preparations and skin care preparations containing endangered species ingredients, put up for retail sale by weight包装标注含量以重量计含濒危物种成分的美容品或化妆品及护肤品 | 1%MFN rate (no APTA concession on this line) | 1% | 13% | 0% | ABEFNM |
| 3304.99.00.29 | Other beauty or make-up preparations and skin-care preparations, put up for retail sale by weight包装标注含量以重量计的其他美容品或化妆品及护肤品 | 1%MFN rate (no APTA concession on this line) | 1% | 13% | 13% | ABNM |
| 3304.99.00.31 | Beauty or make-up preparations and skin care preparations containing endangered species ingredients, put up for retail sale by volume包装标注含量以体积计的含濒危物种成分美容品或化妆品及护肤品 | 1%MFN rate (no APTA concession on this line) | 1% | 13% | 0% | ABFENM |
| 3304.99.00.39 | Other beauty or make-up preparations and skin-care preparations, put up for retail sale by volume包装标注含量以体积计的其他美容品或化妆品及护肤品 | 1%MFN rate (no APTA concession on this line) | 1% | 13% | 13% | ABNM |
| 3304.99.00.41 | Beauty, make-up or skin care products, in 'sheet' or 'mask' form, containing endangered species ingredients包装标注规格为“片”或“张”的含濒危物种成分美容品或化妆品及护肤品 | 1%MFN rate (no APTA concession on this line) | 1% | 13% | 0% | ABFENM |
| 3304.99.00.49 | other beauty or make-up preparations and skin care products, put up in "sheet" or "mask" form包装标注规格为“片”或“张”的其他美容品或化妆品及护肤品 | 1%MFN rate (no APTA concession on this line) | 1% | 13% | 13% | ABNM |
| 3304.99.00.91 | Other beauty or make-up preparations and skin-care preparations containing endangered species ingredients, specified on the packaging其他包装标注规格的含濒危物种成分美容品或化妆品及护肤品 | 1%MFN rate (no APTA concession on this line) | 1% | 13% | 0% | ABFENM |
| 3304.99.00.99 | Other beauty or make-up preparations and skin care preparations, of other specified packing其他包装标注规格的其他美容品或化妆品及护肤品 | 1%MFN rate (no APTA concession on this line) | 1% | 13% | 13% | ABNM |
- India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
- The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.
China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.
Nearby codes
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.