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Canada Import Duty Rate for Cosmetics & Skincare

HS 3304 · Beauty or make-up preparations

Canada MFN Import Duty Rate

6.5%

on FOB value

CETA: 0%

HS 3304. MFN 6.5% on beauty preparations. CETA 0% for EU-origin cosmetics.

How duty is calculated

FOB value

Product transaction value at port of export

Import duty (6.5%)

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

GST/HST (5%)

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. Canada 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 CAD at the official exchange rate on the day of import.

Charge	At 6.5%
Import duty	$650
GST/HST (5%)	$533
Total paid at the border	$1,183

GST/HST 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 Canada: what you need

The Canada Border Services Agency (CBSA) collects duty and taxes through CARM; rates are in the Customs Tariff.

Registration. A CRA business number with an import-export (RM) account and registration in the CARM Client Portal; a financial security or a broker's bond for release before payment.

Low-value shipments. Courier shipments worth CAD 20 or less pay no duty or tax. For goods that qualify under CUSMA from the US or Mexico, the courier thresholds are CAD 150 for duty and CAD 40 for taxes.

Documents customs will ask for

Commercial invoice or Canada Customs Invoice
Bill of lading or air waybill
CUSMA certification of origin to claim preference
Permits for controlled goods (food, plants, firearms, some steel)

Charges on top of duty

GST 5% on value for duty + duty; HST of 13–15% in participating provinces
Provincial sales tax collected separately in BC, Saskatchewan, Manitoba and Quebec
Surtaxes on specific goods (some steel and aluminium products)

Watch out. Canada values goods FOB, but GST is charged on the duty-paid value, so freight never attracts duty but the duty itself attracts GST.

Frequently asked questions

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

The MFN (Most Favoured Nation) import duty rate for Cosmetics & Skincare (HS 3304) in Canada is 6.5% on the FOB value. HS 3304. MFN 6.5% on beauty preparations. CETA 0% for EU-origin cosmetics.

Is GST/HST charged on Cosmetics & Skincare imports to Canada?

Yes. Canada charges GST/HST at 5% on the FOB value plus any import duty. This applies to virtually all commercial imports.

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

Yes. CETA: 0%. CUSMA/USMCA (US, Mexico), CETA (EU), CPTPP, Canada–Korea FTA, Canada–Chile FTA are the key agreements — verify origin requirements with your customs broker.

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

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 6.5% is applied to this value. GST/HST (5%) is then applied on the duty-paid value.