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Australia Import Duty Rate for Cosmetics & Skincare

HS 3304 · Beauty or make-up preparations

Australia MFN Import Duty Rate

on FOB value

ChAFTA/AUSFTA: 0%

HS 3304. GST 10% applies additionally.

How duty is calculated

FOB value

Product transaction value at port of export

Import duty (5%)

Applied to FOB value. US uses FOB (transaction value).

GST (10%)

Applied to FOB value + duty. Collected at customs.

Use our Landed Cost Calculator to compute the full cost including freight, brokerage, and last-mile delivery.

Worked example: cosmetics & skincare worth US$10,000

A commercial shipment invoiced at US$10,000 with US$900 of international freight and insurance. Australia charges duty on the FOB value (the price of the goods), so freight does not attract duty and the duty base is US$10,000. Customs converts the amount to AUD at the official exchange rate on the day of import.

Charge	At 5%
Import duty	$500
GST (10%)	$1,140
Total paid at the border	$1,640

GST is usually recoverable for a registered business, so the cost that stays with you is the duty. Excise, anti-dumping duties and broker fees are not included.

Classifying cosmetics & skincare correctly

Heading 3304 covers beauty and make-up preparations and skincare: lip and eye make-up, manicure products, powders, creams and sunscreens.

Shampoos and hair products go to 3305, oral care to 3306 and deodorants and bath products to 3307
Medicated creams with a therapeutic dose may be pharmaceuticals (3004)
Make-up brushes go to 9603

Compliance. The EU requires a responsible person, safety report and CPNP notification; the US requires facility registration and product listing under MoCRA; many Asian markets require pre-market registration.

Importing into Australia: what you need

The Australian Border Force (ABF) clears goods through the Integrated Cargo System; rates are in Schedule 3 of the Customs Tariff Act 1995.

Registration. An ABN and a client registration with the ABF; most importers use a licensed customs broker.

Low-value shipments. Goods worth A$1,000 or less clear without duty or a full import declaration. 10% GST on them is charged at checkout by overseas sellers and marketplaces registered for GST.

Documents customs will ask for

Full Import Declaration (N10) for goods over A$1,000
Commercial invoice and packing list
Bill of lading or air waybill
Certificate or declaration of origin for FTA rates
Biosecurity documents and import permits from the Department of Agriculture for timber, food and plant products

Charges on top of duty

GST 10% on customs value + duty + international freight and insurance
Import Processing Charge per declaration
Luxury Car Tax and Wine Equalisation Tax on those goods
Anti-dumping duties on some steel, aluminium and food products

Watch out. Many goods face 0% duty thanks to FTAs with China, Japan, Korea, the UK and ASEAN, but only with origin evidence — without it the general 5% rate applies.

Frequently asked questions

What is the import duty rate for Cosmetics & Skincare in Australia?

The MFN (Most Favoured Nation) import duty rate for Cosmetics & Skincare (HS 3304) in Australia is 5% on the FOB value. HS 3304. GST 10% applies additionally.

Is GST charged on Cosmetics & Skincare imports to Australia?

Yes. Australia charges GST at 10% on the FOB value plus any import duty. This applies to virtually all commercial imports.

Are there FTA rates available for Cosmetics & Skincare in Australia?

Yes. ChAFTA/AUSFTA: 0%. AUSFTA (US), CPTPP, ChAFTA (China), KAFTA (Korea), AANZFTA (ASEAN), JAEPA (Japan), UK–Australia FTA, IAA FTA (India) are the key agreements — verify origin requirements with your customs broker.

How is import duty calculated for Cosmetics & Skincare entering Australia?

Duty is calculated on the FOB value of the goods. FOB value is the transaction value at the port of export. The MFN duty of 5% is applied to this value. GST (10%) is then applied on the duty-paid value.