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

HS 3304 30 00Manicure or pedicure 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 cost Search codes Duty 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
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

Lower customs duty under India's 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	16%	Oman
APTA	17%	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

GST rate rules in force
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

GST rate 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)

All Industry Rates of duty drawback under this heading
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 30, and China's below.

China: the same goods (3304 30)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 4 in force and 1 expired under 3304 30. 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 code	Goods	Duty on Indian goods	MFN	Import VAT	Export rebate	Licences
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

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

3304.30.00Manicure or pedicure preparations

3304.30.00.01nail cosmetics, put up in measured weights包装标注含量以重量计的指甲化妆品

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: 0%
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

3304300001101Manicure or pedicure preparations, put up for retail sale by weight (adult nail care preparations)包装标注含量以重量计的指(趾)甲化妆品(成人指(趾)甲护理化妆品)
3304300001102Manicure or pedicure preparations, put up for retail sale by weight (adult nail beauty preparations)包装标注含量以重量计的指(趾)甲化妆品(成人指(趾)甲美容化妆品)
3304300001103Manicure or pedicure preparations, put up for retail sale by weight (infant/child nail preparations)包装标注含量以重量计的指(趾)甲化妆品(婴幼儿指(趾)甲化妆品)
3304300001302Nail cosmetics, put up for retail sale by weight (other chemical products)包装标注含量以重量计的指(趾)甲化妆品(其他化工品)

3304.30.00.02nail cosmetics, put up in measured volumes包装标注含量以体积计的指甲化妆品

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: 0%
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

3304300002101Manicure or pedicure preparations, put up for retail sale by volume (adult nail care preparations)包装标注含量以体积计的指(趾)甲化妆品(成人指(趾)甲护理化妆品)
3304300002102Manicure or pedicure preparations, put up for retail sale by volume (adult nail beauty preparations)包装标注含量以体积计的指(趾)甲化妆品(成人指(趾)甲美容化妆品)
3304300002103Manicure or pedicure preparations, put up for retail sale, content indicated by volume (infant's manicure or pedicure preparations)包装标注含量以体积计的指(趾)甲化妆品(婴幼儿指(趾)甲化妆品)
3304300002104Manicure or pedicure preparations (semi-finished cosmetics), put up in packings with stated content by volume包装标注含量以体积计的指(趾)甲化妆品(化妆品半成品)
3304300002301Manicure or pedicure preparations, put up for retail sale by volume (dangerous chemicals, flammable liquids)包装标注含量以体积计的指(趾)甲化妆品(危险化学品,易燃液体)
3304300002302Manicure or pedicure preparations (other chemical products), put up for retail sale by volume包装标注含量以体积计的指(趾)甲化妆品(其他化工品)

3304.30.00.03Nail 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

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: 0%
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

3304300003101Nail cosmetic preparations, put up in 'sheet' or 'mask' form (adult nail care cosmetic preparations)包装标注规格为“片”或“张”的指(趾)甲化妆品(成人指(趾)甲护理化妆品)
3304300003102Nail cosmetic preparations, put up in 'sheet' or 'mask' form (adult nail beauty cosmetic preparations)包装标注规格为“片”或“张”的指(趾)甲化妆品(成人指(趾)甲美容化妆品)
3304300003103Manicure or pedicure preparations, put up for retail sale in 'pieces' or 'sheets' (infant manicure or pedicure preparations)包装标注规格为“片”或“张”的指(趾)甲化妆品(婴幼儿指(趾)甲化妆品)
3304300003104Manicure or pedicure preparations, specified as "pieces" or "sheets" on the package (semi-finished cosmetic products)包装标注规格为“片”或“张”的指(趾)甲化妆品(化妆品半成品)

3304.30.00.04Manicure or pedicure preparations指甲化妆品

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: 0%
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

3304300004999Nail cosmetics (with mercury content exceeding 1 ppm)指(趾)甲化妆品(含汞量超过百万分之一)

3304.30.00.00Manicure or pedicure preparations指(趾)甲化妆品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: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 3%
Iceland: 0%
Australia: 0%
South Korea: 0%
Georgia: 0%
Mauritius: 0%

CIQ codes

3304300000101Manicure or pedicure preparations (nail care products)指(趾)甲化妆品(指(趾)甲护理产品)
3304300000102Nail cosmetics (nail beauty cosmetics)指(趾)甲化妆品(指(趾)甲美容化妆品)
3304300000103Nail cosmetics (other nail cosmetics)指(趾)甲化妆品(其他指(趾)甲化妆品)
3304300000104Manicure or pedicure preparations (semi-finished cosmetics)指(趾)甲化妆品(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

Previous3304 20 00Eye make-up preparations One level up3304Beauty or make-up preparations and preparations for the care of the skin (other than medicaments),including sunscreen or suntan preparations, manicure or pedicure preparations Next3304 91 10Face powders

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.