Tariff item · Chapter 33 · Section VI, Products of the chemical or allied industries
HS 3304 10 00Lip make-up preparations
Essential oils and resinoids, perfumery, cosmetic or toilet preparations › Beauty or make-up preparations and preparations for the care of the skin (other than medicaments),including sunscreen or suntan preparations, manicure or pedicure preparations
- Customs duty
- 20%
- Tariff rate
- GST now
- 0%, 5% or 18%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 5%
- On Indian goods
Importing into India
What customs charges, what trade agreements take off, and the rules the goods must meet.
Customs duty
| Duty | Rate | Charged on |
|---|---|---|
| Basic customs duty (BCD), MFN rate | 20% | Assessable value |
| Agriculture Infrastructure and Development Cess (AIDC) | Nil | Assessable value11/2021-Customs, S.No. 17 |
| Social Welfare Surcharge (SWS) | 10% of BCD, AIDC and Health Cess | BCD + AIDC |
| Integrated GST (IGST) | 0%, 5% or 18% | Assessable value + BCD + AIDC + SWS |
Lower duty under trade agreements
| Agreement | Customs duty | Goods from |
|---|---|---|
| ASEAN–India FTA | 0% | Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam |
| Duty-free tariff preference for LDCs | 0% | Afghanistan, Bangladesh, Burkina Faso, Burundi, Benin, Democratic Republic of the Congo, Central African Republic, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Cambodia, Comoros, Laos, Liberia, Lesotho, Madagascar, Mali, Myanmar, Malawi, Mozambique, Niger, Rwanda, Sudan, Sierra Leone, Senegal, Somalia, Chad, Togo, Timor-Leste, Tanzania, Uganda, Yemen, Zambia |
| India–Australia ECTA | 0% | Australia |
| India–Japan CEPA | 0% | Japan |
| India–Korea CEPA | 0% | South Korea |
| India–Malaysia CECA | 0% | Malaysia |
| India–Sri Lanka FTA | 0% | Sri Lanka |
| India–UAE CEPA | 0% | United Arab Emirates |
| SAFTA | 0% | Afghanistan, Bangladesh, Bhutan, Maldives, Nepal |
| SAPTA | 0% | Bangladesh, Bhutan, Maldives, Nepal |
| India–Chile PTA | 4% | Chile |
| SAFTA | 5% | Sri Lanka |
| India–EFTA TEPA52/2025-Customs | 12% | Norway |
| India–EFTA TEPA51/2025-Customs | 14.29% | Switzerland, Iceland, Liechtenstein |
| India–Oman CEPA20/2026-Customs | 17.14% | Oman |
| APTA | 18% | Bangladesh, China, South Korea, Sri Lanka |
| India–UK CETA29/2026-Customs | 18% | United Kingdom |
Goods from Pakistan pay 200%.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Clearance by other agencies
- Central Drugs Standard Control Organization (CDRUG): a clearance or certificate before the goods arrive, under The Drugs and Cosmetics Act, 1945 amended vide The Drugs and Cosmetics(Amendment) Act ,2008 and Rules, 1945.
- Central Drugs Standard Control Organization (CDRUG): a no-objection at customs clearance, under The Drugs and Cosmetics Act, 1945 amended vide The Drugs and Cosmetics(Amendment) Act ,2008 and Rules, 1945.
Documents: License to import Drugs (Excluding those specified in Schedule-X) (CDRUG); Registration Certificate (Drugs) (CDRUG); Registration Certificate (Cosmetics) (CDRUG).
"*In case of PGA facilitated bills I.E. which have not been routed through PGA for NOC,proper officer should verify and ensure that the mandatory documents-certificate of analysis - drug[0010dc], batch release certificate[0030dc], label of consignment[0110dc], registration certificate (cosmetics)[101dc2]have been uploaded in (E-SANCHIT) before giving out-of-charge(OOC)**Ensure compliance of CBIC Circular 40/2026-Cus dt 03-09-2026 where in the CDSCO has provided checklists for the 7 categories (I to VII) of products and a list of documents to be verified by the Customs officer against each category of the products as per Annexure-A to the circular before granting Out-of-Charge in case of PGA facilitated Bills of Entry*"
From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.
Import policy (DGFT ITC(HS))
- Free.
Notes on these rates
- BCD is the statutory tariff rate from a one-time snapshot of the Indian Trade Portal. Exemption notifications (such as 45/2025-Customs) and tariff changes made after the snapshot, including the Finance Act 2026 changes from 1 May 2026, are not applied.
- IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
- AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
- AIDC is Nil (S.No. 17 of 11/2021-Customs, which exempts all goods it does not name).
- Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
- This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
- This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.
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 incentives (RoDTEP and RoSCTL)
- RoDTEP, Appendix 4R (exports from the domestic tariff area): 0.7% of the FOB value, until 31 Dec 2026.
- RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.4% of the FOB value, until 31 Dec 2026.
Clearance by other agencies
CBIC's Compliance Information Portal lists no other agency's clearance for exports of this item.
*AS PER CIR NO.47/2017-CUS DTD 27/11/2017 FOR THE PURPOSE OF GRANT OF DRAWBACK WHEREVER EXPORT CONSIGNMENTS ARE SELECTED FOR ASSESSMENT OR EXAMINATION, THE AC/DC SHALL DETERMINE THE NEED TO DRAW SAMPLE ON MERITS OF EACH CASE.IF THE PACKING IS OF WOODEN MATERIAL,ENSURE THE VALID PHYTOSANITARY CERTIFICATE AND ISPM-15 MARKING COMPLIANCE AS PER CBEC INSTR. F.NO.450/19/2005-CUS-IV DTD 16.9.13.*
From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.
Export policy (DGFT ITC(HS) Schedule 2)
- Free.
What buyers pay abroad: import duty in the US, UK, EU and Australia for 3304 10, and China's below.
China: the same goods (3304 10)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 7 in force and 3 expired under 3304 10. 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 |
- 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.
Every Chinese code in full
3304.10.00Lip make-up preparations
3304.10.00.11Lip 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
- Unit
- kg / piece
- MFN import duty
- 5%
- Provisional import duty
- None
- General import duty
- 150%
- Import VAT
- 13%
- Consumption tax
- 完税价大于等于10000元：15%，完税价小于10000元：0。
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 7 Sep 2026
Licences and certificates
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
- EEndangered species export permit濒危物种允许出口证明书
- FEndangered species import permit濒危物种允许进口证明书
Inspection and quarantine
- NExport commodity inspection出口商品检验
- MImport commodity inspection进口商品检验
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Use用途
- 3.Packing specifications包装规格
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 5.Colour code色号
- 6.GTIN
- 7.CAS
- 8.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 1.5%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 5%
- Brunei
- 5%
- Cambodia
- 5%
- Laos
- 5%
- Malaysia
- 5%
- New Zealand
- 5%
- Singapore
- 5%
- Thailand
- 5%
- Vietnam
- 5%
- Indonesia
- 5%
- Philippines
- 5%
- Myanmar
- 5%
CIQ codes
- 3304100011101Lip make-up preparations containing endangered species ingredients, put up for retail sale by weight (sunscreen make-up preparations)包装标注含量以重量计的含濒危物种成分唇用化妆品(防晒化妆品)
- 3304100011102Lip make-up preparations containing endangered species ingredients, put up for retail sale by weight (infant leave-on skin preparations)包装标注含量以重量计的含濒危物种成分唇用化妆品(婴幼儿驻留类肤用化妆品)
- 3304100011103Lip make-up preparations containing endangered species ingredients, put up for retail sale by weight (adult lip leave-on cosmetics)包装标注含量以重量计的含濒危物种成分唇用化妆品(成人口唇驻留类化妆品)
- 3304100011104Lip make-up preparations containing endangered species ingredients, put up for retail sale by weight (adult lip rinse-off cosmetics)包装标注含量以重量计的含濒危物种成分唇用化妆品(成人口唇淋洗类化妆品)
- 3304100011105Lip make-up preparations, containing endangered species ingredients, put up for retail sale by weight (adult lip mask type make-up)包装标注含量以重量计的含濒危物种成分唇用化妆品(成人口唇膜类化妆品)
- 3304100011106Lip make-up preparations, containing endangered species ingredients, put up for retail sale by weight (adult lip beauty make-up)包装标注含量以重量计的含濒危物种成分唇用化妆品(成人口唇美容化妆品)
3304.10.00.12Lip 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
- Unit
- kg / piece
- MFN import duty
- 5%
- Provisional import duty
- None
- General import duty
- 150%
- Import VAT
- 13%
- Consumption tax
- 完税价大于等于10000元：15%，完税价小于10000元：0。
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 7 Sep 2026
Licences and certificates
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
- EEndangered species export permit濒危物种允许出口证明书
- FEndangered species import permit濒危物种允许进口证明书
Inspection and quarantine
- NExport commodity inspection出口商品检验
- MImport commodity inspection进口商品检验
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Use用途
- 3.Packing specifications包装规格
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 5.Colour code色号
- 6.GTIN
- 7.CAS
- 8.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 1.5%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 5%
- Brunei
- 5%
- Cambodia
- 5%
- Laos
- 5%
- Malaysia
- 5%
- New Zealand
- 5%
- Singapore
- 5%
- Thailand
- 5%
- Vietnam
- 5%
- Indonesia
- 5%
- Philippines
- 5%
- Myanmar
- 5%
CIQ codes
- 3304100012101Lip make-up preparations containing endangered species ingredients, put up for retail sale by volume (sunscreen make-up preparations)包装标注含量以体积计的含濒危物种成分唇用化妆品(防晒化妆品)
- 3304100012102Lip make-up preparations containing endangered species ingredients, put up for retail sale by volume (infant leave-on skin preparations)包装标注含量以体积计的含濒危物种成分唇用化妆品(婴幼儿驻留类肤用化妆品)
- 3304100012103Lip make-up preparations containing endangered species ingredients, put up for retail sale by volume (adult lip leave-on cosmetics)包装标注含量以体积计的含濒危物种成分唇用化妆品(成人口唇驻留类化妆品)
- 3304100012104Lip make-up preparations containing endangered species ingredients, put up for retail sale by volume (adult lip rinse-off cosmetics)包装标注含量以体积计的含濒危物种成分唇用化妆品(成人口唇淋洗类化妆品)
- 3304100012105Lip make-up preparations, containing endangered species ingredients, put up for retail sale by volume (adult lip mask type make-up)包装标注含量以体积计的含濒危物种成分唇用化妆品(成人口唇膜类化妆品)
- 3304100012106Lip make-up preparations, containing endangered species ingredients, put up for retail sale by volume (adult lip beauty make-up)包装标注含量以体积计的含濒危物种成分唇用化妆品(成人口唇美容化妆品)
3304.10.00.13Lip 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
- Unit
- kg / piece
- MFN import duty
- 5%
- Provisional import duty
- None
- General import duty
- 150%
- Import VAT
- 13%
- Consumption tax
- 完税价大于等于15元：15%，完税价小于15元：0。
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 7 Sep 2026
Licences and certificates
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
- EEndangered species export permit濒危物种允许出口证明书
- FEndangered species import permit濒危物种允许进口证明书
Inspection and quarantine
- NExport commodity inspection出口商品检验
- MImport commodity inspection进口商品检验
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Use用途
- 3.Packing specifications包装规格
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 5.Colour code色号
- 6.GTIN
- 7.CAS
- 8.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 1.5%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 5%
- Brunei
- 5%
- Cambodia
- 5%
- Laos
- 5%
- Malaysia
- 5%
- New Zealand
- 5%
- Singapore
- 5%
- Thailand
- 5%
- Vietnam
- 5%
- Indonesia
- 5%
- Philippines
- 5%
- Myanmar
- 5%
CIQ codes
- 3304100013101Lip make-up preparations containing endangered species ingredients, in 'sheet' or 'mask' form (adult lip mask type)包装标注规格为“片”或“张”的含濒危物种成分唇用化妆品(成人口唇膜类化妆品)
- 3304100013102Lip make-up preparations containing endangered plant ingredients, put up in 'sheet' or 'mask' form (eye and lip cleansing products)包装标注规格为“片”或“张”的含濒危植物成分唇用化妆品(眼唇用清洁品)
- 3304100013103Lip make-up preparations containing endangered plant ingredients, put up for retail sale in 'pieces' or 'sheets' (lip beauty or make-up preparations)包装标注规格为“片”或“张”的含濒危植物成分唇用化妆品(唇用美容化妆品)
- 3304100013104Lip make-up preparations containing endangered plant ingredients, put up in 'sheet' or 'mask' form (semi-finished cosmetic products)包装标注规格为“片”或“张”的含濒危植物成分唇用化妆品(化妆品半成品)
3304.10.00.20Lip make-up preparations containing mercury含汞唇用化妆品
- Unit
- kg / piece
- MFN import duty
- 5%
- Provisional import duty
- None
- General import duty
- 150%
- Import VAT
- 13%
- Consumption tax
- 完税价大于等于10000元：15%，完税价小于10000元：0。
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 10 Oct 2026
Licences and certificates
- 8Export prohibited禁止出口商品
- 9Import prohibited禁止进口商品
Inspection and quarantine
None.
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Use用途
- 3.Packing specifications包装规格
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 5.Colour code色号
- 6.GTIN
- 7.CAS
- 8.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 1.5%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 5%
- Brunei
- 5%
- Cambodia
- 5%
- Laos
- 5%
- Malaysia
- 5%
- New Zealand
- 5%
- Singapore
- 5%
- Thailand
- 5%
- Vietnam
- 5%
- Indonesia
- 5%
- Philippines
- 5%
- Myanmar
- 5%
CIQ codes
- 3304100020999Lip make-up preparations containing mercury (mercury content exceeding 1 ppm)含汞唇用化妆品(含汞量超过百万分之一)
3304.10.00.91Other 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
- Unit
- kg / piece
- MFN import duty
- 5%
- Provisional import duty
- None
- General import duty
- 150%
- Import VAT
- 13%
- Consumption tax
- 完税价大于等于10000元：15%，完税价小于10000元：0。
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 10 Oct 2026
Licences and certificates
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
- NExport commodity inspection出口商品检验
- MImport commodity inspection进口商品检验
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Use用途
- 3.Packing specifications包装规格
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 5.Colour code色号
- 6.GTIN
- 7.CAS
- 8.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 1.5%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 5%
- Brunei
- 5%
- Cambodia
- 5%
- Laos
- 5%
- Malaysia
- 5%
- New Zealand
- 5%
- Singapore
- 5%
- Thailand
- 5%
- Vietnam
- 5%
- Indonesia
- 5%
- Philippines
- 5%
- Myanmar
- 5%
CIQ codes
- 3304100091101Other lip make-up preparations, put up for retail sale, by weight (sunscreen cosmetics)包装标注含量以重量计的其他唇用化妆品(防晒化妆品)
- 3304100091102Other lip make-up preparations, put up for retail sale by weight (infant or child leave-on skin cosmetics)包装标注含量以重量计的其他唇用化妆品(婴幼儿驻留类肤用化妆品)
- 3304100091103Other lip make-up preparations, put up for retail sale by weight (adult lip leave-on cosmetics)包装标注含量以重量计的其他唇用化妆品(成人口唇驻留类化妆品)
- 3304100091104Other lip make-up preparations, put up for retail sale by weight (adult lip rinse-off cosmetics)包装标注含量以重量计的其他唇用化妆品(成人口唇淋洗类化妆品)
- 3304100091105Other lip make-up preparations, put up for retail sale by weight (adult lip mask type make-up)包装标注含量以重量计的其他唇用化妆品(成人口唇膜类化妆品)
- 3304100091106Other lip make-up preparations, put up for retail sale by weight (adult lip beauty make-up)包装标注含量以重量计的其他唇用化妆品(成人口唇美容化妆品)
3304.10.00.92Other 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
- Unit
- kg / piece
- MFN import duty
- 5%
- Provisional import duty
- None
- General import duty
- 150%
- Import VAT
- 13%
- Consumption tax
- 完税价大于等于10000元：15%，完税价小于10000元：0。
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 10 Oct 2026
Licences and certificates
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
- NExport commodity inspection出口商品检验
- MImport commodity inspection进口商品检验
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Use用途
- 3.Packing specifications包装规格
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 5.Colour code色号
- 6.GTIN
- 7.CAS
- 8.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 1.5%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 5%
- Brunei
- 5%
- Cambodia
- 5%
- Laos
- 5%
- Malaysia
- 5%
- New Zealand
- 5%
- Singapore
- 5%
- Thailand
- 5%
- Vietnam
- 5%
- Indonesia
- 5%
- Philippines
- 5%
- Myanmar
- 5%
CIQ codes
- 3304100092101Other lip make-up preparations, put up for retail sale, by volume (sunscreen cosmetics)包装标注含量以体积计的其他唇用化妆品(防晒化妆品)
- 3304100092102Other lip make-up preparations, put up for retail sale by volume (infant or child leave-on skin cosmetics)包装标注含量以体积计的其他唇用化妆品(婴幼儿驻留类肤用化妆品)
- 3304100092103Other lip make-up preparations, put up for retail sale by volume (adult lip leave-on cosmetics)包装标注含量以体积计的其他唇用化妆品(成人口唇驻留类化妆品)
- 3304100092104Other lip make-up preparations, put up for retail sale by volume (adult lip rinse-off cosmetics)包装标注含量以体积计的其他唇用化妆品(成人口唇淋洗类化妆品)
- 3304100092105Other lip make-up preparations, put up for retail sale by volume (adult lip mask type make-up)包装标注含量以体积计的其他唇用化妆品(成人口唇膜类化妆品)
- 3304100092106Other lip make-up preparations, put up for retail sale by volume (adult lip beauty make-up)包装标注含量以体积计的其他唇用化妆品(成人口唇美容化妆品)
3304.10.00.93Other 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
- Unit
- kg / piece
- MFN import duty
- 5%
- Provisional import duty
- None
- General import duty
- 150%
- Import VAT
- 13%
- Consumption tax
- 完税价大于等于15元：15%，完税价小于15元：0。
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 10 Oct 2026
Licences and certificates
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
- NExport commodity inspection出口商品检验
- MImport commodity inspection进口商品检验
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Use用途
- 3.Packing specifications包装规格
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 5.Colour code色号
- 6.GTIN
- 7.CAS
- 8.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 1.5%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 5%
- Brunei
- 5%
- Cambodia
- 5%
- Laos
- 5%
- Malaysia
- 5%
- New Zealand
- 5%
- Singapore
- 5%
- Thailand
- 5%
- Vietnam
- 5%
- Indonesia
- 5%
- Philippines
- 5%
- Myanmar
- 5%
CIQ codes
- 3304100093101Other lip make-up preparations, put up in 'sheet' or 'mask' form (adult lip mask type preparations)包装标注规格为“片”或“张”的其他唇用化妆品(成人口唇膜类化妆品)
- 3304100093102Other lip make-up preparations, in sheets or strips (eye and lip cleansing products)包装标注规格为“片”或“张”的其他唇用化妆品(眼唇用清洁品)
- 3304100093103Other lip make-up preparations, specified as "pieces" or "sheets" (lip beauty cosmetics)包装标注规格为“片”或“张”的其他唇用化妆品(唇用美容化妆品)
- 3304100093104Other lip make-up preparations, in sheets or strips (semi-finished cosmetic products)包装标注规格为“片”或“张”的其他唇用化妆品(化妆品半成品)
3304.10.00.00Lip make-up preparations唇用化妆品Expired
- Unit
- None
- MFN import duty
- None
- Provisional import duty
- None
- General import duty
- None
- Import VAT
- None
- Consumption tax
- None
- Export duty
- None
- Provisional export duty
- None
- Export VAT rebate
- None
- Updated by China
- 30 Dec 2018
Licences and certificates
None.
Inspection and quarantine
None.
What the customs declaration must state
Not listed.
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 4%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
3304.10.00.10Lip cosmetics containing endangered plant ingredients含濒危植物成分唇用化妆品Expired
- Unit
- None
- MFN import duty
- None
- Provisional import duty
- None
- General import duty
- None
- Import VAT
- None
- Consumption tax
- None
- Export duty
- None
- Provisional export duty
- None
- Export VAT rebate
- None
- Updated by China
- 30 Dec 2018
Licences and certificates
None.
Inspection and quarantine
None.
What the customs declaration must state
Not listed.
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 4%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
CIQ codes
- 3304100010101Lip cosmetics, containing endangered plant components (eye/lip skin care products)含濒危植物成分唇用化妆品(眼唇用护肤品)
- 3304100010102Lip cosmetics, containing endangered plant components (eye/lip cleansing products)含濒危植物成分唇用化妆品(眼唇用清洁品)
- 3304100010103Lip make-up preparations containing endangered plant ingredients (lip beauty make-up preparations)含濒危植物成分唇用化妆品(唇用美容化妆品)
- 3304100010104Lip cosmetics, containing endangered plant components (semi-finished cosmetics)含濒危植物成分唇用化妆品(化妆品半成品)
3304.10.00.90Other lip make-up preparations其他唇用化妆品Expired
- Unit
- None
- MFN import duty
- None
- Provisional import duty
- None
- General import duty
- None
- Import VAT
- None
- Consumption tax
- None
- Export duty
- None
- Provisional export duty
- None
- Export VAT rebate
- None
- Updated by China
- 30 Dec 2018
Licences and certificates
None.
Inspection and quarantine
None.
What the customs declaration must state
Not listed.
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 4%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
CIQ codes
- 3304100090101Other lip make-up preparations (eye and lip care products)其他唇用化妆品(眼唇用护肤品)
- 3304100090102Other lip make-up preparations (eye and lip cleansing products)其他唇用化妆品(眼唇用清洁品)
- 3304100090103Other lip make-up preparations (cosmetic preparations for lips)其他唇用化妆品(唇用美容化妆品)
- 3304100090104Other lip make-up preparations (semi-finished cosmetic products)其他唇用化妆品(化妆品半成品)
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 import tariff by origin (Indian Trade Portal snapshot)Checked 29 Sep 2026
- GST schedule headings and 8-digit IGST (archived)Checked 29 Sep 2026
- HS code descriptions (archived file)Checked 29 Sep 2026
- India's AIDC, Health Cess and Social Welfare Surcharge exemptions (11/2021, 08/2020, 11/2018-Customs)Checked 18 Oct 2026
- India's preferential tariff schedules (CBIC notifications)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
- RoDTEP export incentive rates (DGFT Appendix 4R and 4RE)Checked 18 Oct 2026
- RoSCTL rebate for apparel and made-ups (Ministry of Textiles): periods and ratesChecked 19 Oct 2026
- CBIC Compliance Information Portal (CIP)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.