India Import Duty Rate for Cosmetics & Skincare
HS 3304 · Beauty or make-up preparations
India MFN Import Duty Rate
Live20%
BCD 20%. IGST 18%.
How duty is calculated
CIF value
Product cost + international freight + insurance
Import duty (20%)
Applied to CIF value. EU, UK, and most countries use CIF.
IGST (18%)
Applied to CIF 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. India charges duty on the CIF value (goods + freight + insurance), so the duty base is US$10,900. Customs converts the amount to INR at the official exchange rate on the day of import.
| Charge | At 20% |
|---|---|
| Import duty | $2,180 |
| Social Welfare Surcharge (10% of duty) | $218 |
| IGST (18%) | $2,394 |
| Total paid at the border | $4,792 |
IGST is usually recoverable for a registered business, so the cost that stays with you is the duty and levies. 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 India: what you need
The Central Board of Indirect Taxes and Customs (CBIC) assesses duty through the ICEGATE portal; Basic Customs Duty rates are in the First Schedule to the Customs Tariff Act, 1975.
Registration. An Importer-Exporter Code (IEC) from the DGFT and GST registration to claim input credit on IGST.
Low-value shipments. India has no general de minimis for commercial goods. Courier imports under the Courier Imports Regulations have value caps and the full duty stack applies.
Documents customs will ask for
- Bill of Entry (filed on ICEGATE)
- Commercial invoice and packing list
- Bill of lading or air waybill
- Certificate of origin for FTA rates (with CAROTAR 2020 origin information)
- BIS registration for electronics and other items under compulsory certification
Charges on top of duty
- Social Welfare Surcharge: 10% of Basic Customs Duty
- IGST at the GST rate of the goods on value + BCD + SWS
- Agriculture Infrastructure and Development Cess on some goods
- Anti-dumping and safeguard duties
Watch out. Under CAROTAR 2020 the importer must hold origin information when claiming an FTA rate — a certificate alone is not enough if customs asks.
Frequently asked questions
What is the import duty rate for Cosmetics & Skincare in India?
The MFN (Most Favoured Nation) import duty rate for Cosmetics & Skincare (HS 3304) in India is 20% on the CIF value. BCD 20%. IGST 18%.
Is IGST charged on Cosmetics & Skincare imports to India?
Yes. India charges IGST at 18% on the CIF value plus any import duty. This applies to virtually all commercial imports.
Are there FTA rates available for Cosmetics & Skincare in India?
India has free trade agreements with SAFTA (South Asia), India–ASEAN FTA, India–Japan CEPA, India–Korea CEPA. Check whether your origin country qualifies for a preferential rate on HS 3304.
How is import duty calculated for Cosmetics & Skincare entering India?
Duty is calculated on the CIF value of the goods. CIF value includes the product cost, international freight, and insurance. The MFN duty of 20% is applied to this value. IGST (18%) is then applied on the duty-paid value.
Verify this rate
Duty rates change. Always verify the current rate at the official tariff schedule before importing.
Indian Customs Tariff (ITC–HS) official database ↗Quick facts