Tariff item · Chapter 33 · Section VI, Products of the chemical or allied industries
HS 3304 91 10Face powders
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 › Powders, whether or not compressed
- 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 | 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
| 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 91, and China's below.
China: the same goods (3304 91)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force and 2 expired under 3304 91. 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 |
|---|---|---|---|---|---|---|
| 3304.91.00.10 | 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 |
- 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
3304.91.00Powder, whether or not agglomerated
3304.91.00.10Cosmetics containing mercury, in powder form, whether or not compressed"粉状含汞化妆品,不论是否压紧"
- 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
- 2%
- 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
- 3304910010999Powdered cosmetics containing mercury (mercury content exceeding 1 part per million), whether or not compressed粉状含汞化妆品(含汞量超过百万分之一),不论是否压紧
3304.91.00.90Other cosmetic powders, whether or not compressed其他粉状化妆品,不论是否压紧
- 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
- MImport commodity inspection进口商品检验
- NExport commodity inspection出口商品检验
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
- 2%
- 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
- 3304910090101Other cosmetic powders, whether or not compressed (adult talcum powder)其他粉状化妆品,不论是否压紧(成人爽身粉)
- 3304910090102Other powdered cosmetics, whether or not compressed (adult facial beauty cosmetics)其他粉状化妆品,不论是否压紧(成人面部用美容化妆品)
- 3304910090103Other cosmetic powders, whether or not compressed (for adult body)其他粉状化妆品,不论是否压紧(成人体用美容化妆品)
- 3304910090104Other cosmetic powders, whether or not compressed (cosmetic preparations for infants)其他粉状化妆品,不论是否压紧(婴幼儿美容化妆品)
- 3304910090105Other cosmetic powders, whether or not compressed (solid perfumed balms (powders))其他粉状化妆品,不论是否压紧(固体香膏(粉))
- 3304910090106Other cosmetic powders, whether or not compressed (whitening cosmetics)其他粉状化妆品,不论是否压紧(美白化妆品)
- 3304910090107Other cosmetic powders, whether or not compressed (sunscreen cosmetics)其他粉状化妆品,不论是否压紧(防晒化妆品)
- 3304910090108Other cosmetic powders, whether or not compressed (baby talcum powder)其他粉状化妆品,不论是否压紧(婴幼儿爽身粉)
- 3304910090109Other cosmetic powders, whether or not compressed (infant/child leave-on skin cosmetics)其他粉状化妆品,不论是否压紧(婴幼儿驻留类肤用化妆品)
- 3304910090110Other cosmetic powders, whether or not compressed (infant/child rinse-off skin cosmetics)其他粉状化妆品,不论是否压紧(婴幼儿淋洗类肤用化妆品)
- 3304910090111Other powdered cosmetics, whether or not compressed (adult facial leave-on cosmetics)其他粉状化妆品,不论是否压紧(成人面部驻留类化妆品)
- 3304910090112Other powdered cosmetics, whether or not compressed (adult facial rinse-off cosmetics)其他粉状化妆品,不论是否压紧(成人面部淋洗类化妆品)
- 3304910090113Other cosmetic powders, whether or not compressed (infant/child rinse-off hair cosmetics)其他粉状化妆品,不论是否压紧(婴幼儿淋洗类发用化妆品)
- 3304910090114Other cosmetic powders, whether or not compressed (adult rinse-off hair cosmetics)其他粉状化妆品,不论是否压紧(成人淋洗类毛发用化妆品)
- 3304910090115Other cosmetic powders, whether or not compressed (adult leave-on hair cosmetics)其他粉状化妆品,不论是否压紧(成人驻留类毛发用化妆品)
- 3304910090116Other cosmetic powders, whether or not compressed (for adult eyes)其他粉状化妆品,不论是否压紧(成人眼部美容化妆品)
- 3304910090117Other cosmetic powders, whether or not compressed (for adult eyebrows)其他粉状化妆品,不论是否压紧(成人眉用美容化妆品)
3304.91.00.00Powders, put up in measured doses by weight, whether or not compressed包装标注含量以重量计的粉,不论是否压紧Expired
- Unit
- kg / piece
- MFN import duty
- 5%
- Provisional import duty
- None
- General import duty
- 150%
- Import VAT
- 13%
- Consumption tax
- 完税价格≥10元/克的,税率为15%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 4 Jan 2021
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品牌
- 5.GTIN
- 6.CAS
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
- 2%
- Mauritius
- 0%
CIQ codes
- 3304910000101Powders, put up for retail sale by weight, whether or not compressed (adult talcum powder)包装标注含量以重量计的粉,不论是否压紧(成人爽身粉)
- 3304910000102Powders, whether or not compressed, put up for retail sale by weight (adult facial beauty cosmetics)包装标注含量以重量计的粉,不论是否压紧(成人面部用美容化妆品)
- 3304910000103Powders, whether or not compressed, put up for retail sale by weight (cosmetics for adult body)包装标注含量以重量计的粉,不论是否压紧(成人体用美容化妆品)
- 3304910000104Powders, whether or not compressed, put up for retail sale by weight (infant beauty or make-up preparations)包装标注含量以重量计的粉,不论是否压紧(婴幼儿美容化妆品)
- 3304910000105powders, whether or not compressed, put up for retail sale by weight (solid perfumed powders)包装标注含量以重量计的粉,不论是否压紧(固体香膏（粉）)
- 3304910000106Powders, put up for retail sale by weight, whether or not compressed (whitening cosmetics)包装标注含量以重量计的粉,不论是否压紧(美白化妆品)
- 3304910000107Powders, put up for retail sale by weight, whether or not compressed (sunscreen cosmetics)包装标注含量以重量计的粉,不论是否压紧(防晒化妆品)
- 3304910000108Powders, whether or not compressed, put up for retail sale by weight (baby talcum powder)包装标注含量以重量计的粉,不论是否压紧(婴幼儿爽身粉)
- 3304910000109Powders, whether or not compressed, put up for retail sale by weight (infant/child leave-on skin preparations)包装标注含量以重量计的粉,不论是否压紧(婴幼儿驻留类肤用化妆品)
- 3304910000110Powders, whether or not compressed, put up for retail sale by weight (infant/child rinse-off skin preparations)包装标注含量以重量计的粉,不论是否压紧(婴幼儿淋洗类肤用化妆品)
- 3304910000111Powders, whether or not compressed, put up for retail sale by weight (adult facial leave-on cosmetics)包装标注含量以重量计的粉,不论是否压紧(成人面部驻留类化妆品)
- 3304910000112Powders, whether or not compressed, put up for retail sale by weight (adult facial rinse-off cosmetics)包装标注含量以重量计的粉,不论是否压紧(成人面部淋洗类化妆品)
- 3304910000113Powders, whether or not compressed, put up for retail sale by weight (infant/child rinse-off hair preparations)包装标注含量以重量计的粉,不论是否压紧(婴幼儿淋洗类发用化妆品)
- 3304910000114Powders, whether or not compressed, put up for retail sale by weight (adult rinse-off hair preparations)包装标注含量以重量计的粉,不论是否压紧(成人淋洗类毛发用化妆品)
- 3304910000115Powders, whether or not compressed, put up for retail sale by weight (adult leave-on hair preparations)包装标注含量以重量计的粉,不论是否压紧(成人驻留类毛发用化妆品)
- 3304910000116Powders, whether or not compressed, put up for retail sale by weight (cosmetics for adult eyes)包装标注含量以重量计的粉,不论是否压紧(成人眼部美容化妆品)
- 3304910000117Powders, whether or not compressed, put up for retail sale by weight (cosmetics for adult eyebrows)包装标注含量以重量计的粉,不论是否压紧(成人眉用美容化妆品)
3304.91.00.01Prickly heat powder, talcum powder痱子粉、爽身粉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
- 2%
- Mauritius
- 0%
CIQ codes
- 3304910001101Talcum powder, dusting powder痱子粉、爽身粉(爽身粉)
- 3304910001102Prickly heat powder, talcum powder (baby talcum powder)痱子粉、爽身粉(婴儿爽身粉)
- 3304910001103Prickly heat powder, talcum powder (other cosmetic preparations for the skin)痱子粉、爽身粉(其他肤用化妆品)
- 3304910001104Prickly heat powder, talcum powder (semi-finished cosmetics)痱子粉、爽身粉(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.