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Japan Import Duty Rate for Cosmetics & Skincare

HS 3304 · Beauty or make-up preparations

Japan MFN Import Duty Rate

4.3%

on CIF value

JEFTA/CPTPP: 0%

HS 3304. MFN 4.3%.

How duty is calculated

CIF value

Product cost + international freight + insurance

Import duty (4.3%)

Applied to CIF value. EU, UK, and most countries use CIF.

Consumption Tax (10%)

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. Japan charges duty on the CIF value (goods + freight + insurance), so the duty base is US$10,900. Customs converts the amount to JPY at the official exchange rate on the day of import.

Charge	At 4.3%
Import duty	$469
Consumption Tax (10%)	$1,137
Total paid at the border	$1,606

Consumption Tax 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 Japan: what you need

Japan Customs, under the Ministry of Finance, clears goods through NACCS; rates are in the Customs Tariff Schedules of Japan.

Registration. Commercial importers act through a licensed customs broker (tsūkan-gyōsha); overseas sellers need an importer of record in Japan.

Low-value shipments. Consignments with a taxable value of ¥10,000 or less are exempt from duty and consumption tax; the exemption is under review as part of Japan's response to low-value e-commerce.

Documents customs will ask for

Import declaration
Commercial invoice and packing list
Bill of lading or air waybill
Certificate of origin or origin declaration for EPAs (CPTPP, RCEP, EU–Japan EPA)
Food Sanitation Act notification for food and kitchenware; PSE marks for electrical appliances

Charges on top of duty

Consumption tax 10% (8% on food) on CIF value + duty
Excise on alcohol, tobacco and petroleum

Watch out. Most industrial goods enter Japan at 0%, but leather goods, footwear and some foods carry tariff-rate quotas with very high out-of-quota rates.

Frequently asked questions

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

The MFN (Most Favoured Nation) import duty rate for Cosmetics & Skincare (HS 3304) in Japan is 4.3% on the CIF value. HS 3304. MFN 4.3%.

Is Consumption Tax charged on Cosmetics & Skincare imports to Japan?

Yes. Japan charges Consumption Tax at 10% on the CIF value plus any import duty. This applies to virtually all commercial imports.

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

Yes. JEFTA/CPTPP: 0%. JEFTA (EU), CPTPP, US–Japan TTA, RCEP, Japan–ASEAN CEPA, Japan–UK CEPA are the key agreements — verify origin requirements with your customs broker.

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

Duty is calculated on the CIF value of the goods. CIF value includes the product cost, international freight, and insurance. The MFN duty of 4.3% is applied to this value. Consumption Tax (10%) is then applied on the duty-paid value.