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Tariff item · Chapter 33 · Section VI, Products of the chemical or allied industries

HS 3304 20 00Eye 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
Landed costSearch codesDuty abroadRates as on 19 Oct 2026

Importing into India

What customs charges, what trade agreements take off, and the rules the goods must meet.

Customs duty

Customs duty on imports into India
DutyRateCharged on
Basic customs duty (BCD), MFN rate20%Assessable value
Agriculture Infrastructure and Development Cess (AIDC)NilAssessable value11/2021-Customs, S.No. 17
Social Welfare Surcharge (SWS)10% of BCD, AIDC and Health CessBCD + AIDC
Integrated GST (IGST)0%, 5% or 18%Assessable value + BCD + AIDC + SWS

Lower duty under trade agreements

Lower customs duty under India's trade agreements
AgreementCustoms dutyGoods from
ASEAN–India FTA0%Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam
Duty-free tariff preference for LDCs0%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 ECTA0%Australia
India–Japan CEPA0%Japan
India–Korea CEPA0%South Korea
India–Malaysia CECA0%Malaysia
India–Sri Lanka FTA0%Sri Lanka
India–UAE CEPA0%United Arab Emirates
SAFTA0%Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
India–Chile PTA4%Chile
SAFTA5%Sri Lanka
SAPTA5%Bangladesh, Bhutan, Maldives, Nepal
India–EFTA TEPA52/2025-Customs12%Norway
India–EFTA TEPA51/2025-Customs14.29%Switzerland, Iceland, Liechtenstein
APTA17%Bangladesh, China, South Korea, Sri Lanka
India–Oman CEPA20/2026-Customs17.14%Oman
India–UK CETA29/2026-Customs18%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

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

GST rate rules in force
NotificationGoodsRate
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 117Kajal (other than kajal pencil sticks), Kumkum, Bindi, Sindur, AltaNil
9/2025-Integrated Tax (Rate)Schedule I, S.No. 244Talcum powder, Face powde r5%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 61Beauty 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

GST rate history
PeriodRateNotification
Until 21 Sep 20250% or 18%2/2017-Central Tax (Rate); 1/2017-Central Tax (Rate)
From 22 Sep 20250%, 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)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
3304Beauty or make-up prepara-tions and preparations for the care of the skin (other than medicaments), including sunscreen or suntan preparations; manicure or pedicure preparations1.2%—

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 20, and China's below.

China: the same goods (3304 20)

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 20. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
3304.20.00.11Eye 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
3304.20.00.12Eye 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
3304.20.00.13Eye 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
3304.20.00.20Eye 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
3304.20.00.91Other 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
3304.20.00.92Other 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
3304.20.00.93Other 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
  • 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

3304.20.00Eye make-up preparations

3304.20.00.11Eye 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
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.GTIN
  • 6.CAS
  • 7.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
  • 3304200011101Eye make-up preparations containing endangered species ingredients, put up for retail sale by weight (whitening make-up preparations)包装标注含量以重量计的含濒危物种成分眼用化妆品(美白化妆品)
  • 3304200011102Eye 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眼用化妆品(防晒化妆品)
  • 3304200011103Eye 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眼用化妆品(婴幼儿驻留类肤用化妆品)
  • 3304200011104Eye make-up preparations containing endangered species ingredients, put up for retail sale by weight (adult eye leave-on cosmetics)包装标注含量以重量计的含濒危物种成分眼用化妆品(成人眼部驻留类化妆品)
  • 3304200011105Eye make-up preparations containing endangered species ingredients, put up for retail sale by weight (adult eye rinse-off cosmetics)包装标注含量以重量计的含濒危物种成分眼用化妆品(成人眼部淋洗类化妆品)
  • 3304200011106Eye make-up preparations, containing endangered species ingredients, put up for retail sale by weight (adult eye mask type make-up)包装标注含量以重量计的含濒危物种成分眼用化妆品(成人眼部膜类化妆品)
  • 3304200011107Eye make-up preparations, containing endangered species ingredients, put up for retail sale by weight (adult eye beauty make-up)包装标注含量以重量计的含濒危物种成分眼用化妆品(成人眼部美容化妆品)
3304.20.00.12Eye 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
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.GTIN
  • 6.CAS
  • 7.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
  • 3304200012101Eye make-up preparations containing endangered species ingredients, put up for retail sale by volume (whitening make-up preparations)包装标注含量以体积计的含濒危物种成分眼用化妆品(美白化妆品)
  • 3304200012102Eye 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眼用化妆品(防晒化妆品)
  • 3304200012103Eye 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眼用化妆品(婴幼儿驻留类肤用化妆品)
  • 3304200012104Eye make-up preparations containing endangered species ingredients, put up for retail sale by volume (adult eye leave-on cosmetics)包装标注含量以体积计的含濒危物种成分眼用化妆品(成人眼部驻留类化妆品)
  • 3304200012105Eye make-up preparations containing endangered species ingredients, put up for retail sale by volume (adult eye rinse-off cosmetics)包装标注含量以体积计的含濒危物种成分眼用化妆品(成人眼部淋洗类化妆品)
  • 3304200012106Eye make-up preparations, containing endangered species ingredients, put up for retail sale by volume (adult eye mask type make-up)包装标注含量以体积计的含濒危物种成分眼用化妆品(成人眼部膜类化妆品)
  • 3304200012107Eye make-up preparations, containing endangered species ingredients, put up for retail sale by volume (adult eye beauty make-up)包装标注含量以体积计的含濒危物种成分眼用化妆品(成人眼部美容化妆品)
3304.20.00.13Eye 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
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.GTIN
  • 6.CAS
  • 7.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
  • 3304200013101Eye make-up preparations containing endangered species ingredients, in 'sheet' or 'mask' form (adult eye mask type)包装标注规格为“片”或“张”的含濒危物种成分眼用化妆品(成人眼部膜类化妆品)
  • 3304200013102Eye 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”的含濒危植物成分眼用化妆品(眼唇用清洁品)
  • 3304200013103Eye make-up preparations containing endangered plant ingredients, put up for retail sale in 'pieces' or 'sheets' (eye beauty or make-up preparations)包装标注规格为“片”或“张”的含濒危植物成分眼用化妆品(眼用美容化妆品)
  • 3304200013104Eye 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”的含濒危植物成分眼用化妆品(化妆品半成品)
3304.20.00.20Eye 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
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.GTIN
  • 6.CAS
  • 7.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
  • 3304200020999Eye make-up containing mercury (mercury content exceeding 1 ppm), excluding eye make-up using mercury as a preservative where no effective and safe alternative preservative exists含汞眼用化妆品(含汞量超过百万分之一),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
3304.20.00.91Other 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
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.GTIN
  • 6.CAS
  • 7.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
  • 3304200091101Other eye make-up preparations, put up for retail sale, by weight (whitening cosmetics)包装标注含量以重量计的其他眼用化妆品(美白化妆品)
  • 3304200091102Other eye 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眼用化妆品(防晒化妆品)
  • 3304200091103Other eye 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眼用化妆品(婴幼儿驻留类肤用化妆品)
  • 3304200091104Other eye make-up preparations, put up for retail sale by weight (adult eye leave-on cosmetics)包装标注含量以重量计的其他眼用化妆品(成人眼部驻留类化妆品)
  • 3304200091105Other eye make-up preparations, put up for retail sale by weight (adult eye rinse-off cosmetics)包装标注含量以重量计的其他眼用化妆品(成人眼部淋洗类化妆品)
  • 3304200091106Other eye make-up preparations, put up for retail sale by weight (adult eye mask type make-up)包装标注含量以重量计的其他眼用化妆品(成人眼部膜类化妆品)
  • 3304200091107Other eye make-up preparations, put up for retail sale by weight (adult eye beauty make-up)包装标注含量以重量计的其他眼用化妆品(成人眼部美容化妆品)
3304.20.00.92Other 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
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.GTIN
  • 6.CAS
  • 7.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
  • 3304200092101Other eye make-up preparations, put up for retail sale, by volume (whitening cosmetics)包装标注含量以体积计的其他眼用化妆品(美白化妆品)
  • 3304200092102Other eye 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眼用化妆品(防晒化妆品)
  • 3304200092103Other eye 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眼用化妆品(婴幼儿驻留类肤用化妆品)
  • 3304200092104Other eye make-up preparations, put up for retail sale by volume (adult eye leave-on cosmetics)包装标注含量以体积计的其他眼用化妆品(成人眼部驻留类化妆品)
  • 3304200092105Other eye make-up preparations, put up for retail sale by volume (adult eye rinse-off cosmetics)包装标注含量以体积计的其他眼用化妆品(成人眼部淋洗类化妆品)
  • 3304200092106Other eye make-up preparations, put up for retail sale by volume (adult eye mask type make-up)包装标注含量以体积计的其他眼用化妆品(成人眼部膜类化妆品)
  • 3304200092107Other eye make-up preparations, put up for retail sale by volume (adult eye beauty make-up)包装标注含量以体积计的其他眼用化妆品(成人眼部美容化妆品)
3304.20.00.93Other 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
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.GTIN
  • 6.CAS
  • 7.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
  • 3304200093101Other eye make-up preparations, put up in 'sheet' or 'mask' form (adult eye mask type preparations)包装标注规格为“片”或“张”的其他眼用化妆品(成人眼部膜类化妆品)
  • 3304200093102Other eye make-up preparations, in sheets or strips (eye and lip cleansing products)包装标注规格为“片”或“张”的其他眼用化妆品(眼唇用清洁品)
  • 3304200093103Other eye make-up, specified as "pieces" or "sheets" on the package (eye beauty make-up)包装标注规格为“片”或“张”的其他眼用化妆品(眼用美容化妆品)
  • 3304200093104Other eye make-up preparations, in sheets or strips (semi-finished cosmetic products)包装标注规格为“片”或“张”的其他眼用化妆品(化妆品半成品)
3304.20.00.00Eye make-up preparations眼用化妆品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%
3304.20.00.10Eye make-up preparations containing endangered plant ingredients含濒危植物成分眼用化妆品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
  • 3304200010101Eye cosmetics, containing endangered plant components (eye/lip skin care products)含濒危植物成分眼用化妆品(眼唇用护肤品)
  • 3304200010102Eye cosmetics, containing endangered plant components (eye/lip cleansing products)含濒危植物成分眼用化妆品(眼唇用清洁品)
  • 3304200010103Eye make-up preparations containing endangered plant ingredients (eye beauty make-up preparations)含濒危植物成分眼用化妆品(眼用美容化妆品)
  • 3304200010104Eye cosmetics, containing endangered plant components (semi-finished cosmetics)含濒危植物成分眼用化妆品(化妆品半成品)
3304.20.00.90Other cosmetic preparations for the eyes其他眼用化妆品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
  • 3304200090101Other eye make-up preparations (skin care products for eyes and lips)其他眼用化妆品(眼唇用护肤品)
  • 3304200090102Other eye make-up preparations (cleansing products for eyes and lips)其他眼用化妆品(眼唇用清洁品)
  • 3304200090103Other eye make-up preparations其他眼用化妆品(眼用美容化妆品)
  • 3304200090104Other eye make-up preparations (semi-finished cosmetic products)其他眼用化妆品(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

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.