🇲🇾

Malaysia Import Duty Rate for Cosmetics & Skincare

HS 3304 · Beauty or make-up preparations

Malaysia MFN Import Duty Rate

Live

0–10%

on CIF value

ASEAN: 0%

HS 3304. Sales Tax 10% applies.

Rate varies — verify exact HS subheading at the official tariff schedule.

How duty is calculated

CIF value

Product cost + international freight + insurance

Import duty (0–10%)

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

Sales & Service Tax (SST) (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. Malaysia charges duty on the CIF value (goods + freight + insurance), so the duty base is US$10,900. Customs converts the amount to MYR at the official exchange rate on the day of import.

Charge	At 0%	At 10%
Import duty	$0	$1,090
Sales & Service Tax (SST) (10%)	$1,090	$1,199
Total paid at the border	$1,090	$2,289

Sales & Service Tax (SST) is usually recoverable for a registered business, so the cost that stays with you is the duty. The rate depends on the exact subheading, which is why the example shows both ends of the 0–10% range. 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 Malaysia: what you need

The Royal Malaysian Customs Department (JKDM) clears goods through the uCustoms system; rates follow the ASEAN Harmonised Tariff Nomenclature in the Customs Duties Order.

Registration. Company registration with SSM and a customs client code; most commercial imports go through a licensed forwarding agent.

Low-value shipments. Goods worth RM500 or less sold online by overseas sellers carry 10% Low Value Goods (LVG) sales tax collected at checkout by registered sellers.

Documents customs will ask for

Customs declaration K1
Commercial invoice and packing list
Bill of lading or air waybill
Certificate of origin (ATIGA Form D, RCEP, CPTPP) for preferential rates
Approved Permit (AP) for controlled items such as vehicles, steel and some electronics

Charges on top of duty

Sales tax 5% or 10% on most taxable goods (some goods exempt)
Excise duty on vehicles, alcohol and tobacco
Anti-dumping duties on some steel and chemical products

Watch out. Check whether the product needs an Approved Permit before shipping — goods arriving without one are held at the port.

Frequently asked questions

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

The MFN (Most Favoured Nation) import duty rate for Cosmetics & Skincare (HS 3304) in Malaysia is 0–10% on the CIF value. HS 3304. Sales Tax 10% applies.

Is Sales & Service Tax (SST) charged on Cosmetics & Skincare imports to Malaysia?

Yes. Malaysia charges Sales & Service Tax (SST) 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 Malaysia?

Yes. ASEAN: 0%. ATIGA (ASEAN), RCEP, CPTPP, Malaysia–Japan EPA, Malaysia–Australia FTA (MAFTA) are the key agreements — verify origin requirements with your customs broker.

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

Duty is calculated on the CIF value of the goods. CIF value includes the product cost, international freight, and insurance. The MFN duty of 0–10% is applied to this value. Sales & Service Tax (SST) (10%) is then applied on the duty-paid value.