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South Korea Import Duty Rate for Cosmetics & Skincare

HS 3304 · Beauty or make-up preparations

South Korea MFN Import Duty Rate

6.5%

on CIF value

Korea–EU/KORUS: 0%

HS 3304. MFN 6.5%.

How duty is calculated

CIF value

Product cost + international freight + insurance

Import duty (6.5%)

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

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

Charge	At 6.5%
Import duty	$709
VAT (10%)	$1,161
Total paid at the border	$1,869

VAT 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 South Korea: what you need

The Korea Customs Service (KCS) clears goods through UNI-PASS; rates are in the Customs Act tariff schedule.

Registration. A business registration number and customs registration; individuals buying from abroad need a Personal Customs Clearance Code (PCCC).

Low-value shipments. Personal-use purchases worth US$150 or less (US$200 from the US under KORUS) are exempt from duty and VAT; commercial imports pay from the first won.

Documents customs will ask for

Import declaration in UNI-PASS
Commercial invoice and packing list
Bill of lading or air waybill
Certificate of origin or origin declaration for FTA rates
KC certification for electrical and children's products

Charges on top of duty

VAT 10% on CIF value + duty
Individual consumption tax on cars, jewellery and other luxury items
Education and rural development taxes on some goods

Watch out. Korea's FTA network is wide — KORUS, the EU and UK FTAs, RCEP and the Korea–China FTA cut many rates to 0%, but each needs its own origin document.

Frequently asked questions

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

The MFN (Most Favoured Nation) import duty rate for Cosmetics & Skincare (HS 3304) in South Korea is 6.5% on the CIF value. HS 3304. MFN 6.5%.

Is VAT charged on Cosmetics & Skincare imports to South Korea?

Yes. South Korea charges VAT 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 South Korea?

Yes. Korea–EU/KORUS: 0%. KORUS (US), Korea–EU FTA, Korea–UK FTA, RCEP, Korea–ASEAN FTA, Korea–China FTA (CKFTA) are the key agreements — verify origin requirements with your customs broker.

How is import duty calculated for Cosmetics & Skincare entering South Korea?

Duty is calculated on the CIF value of the goods. CIF value includes the product cost, international freight, and insurance. The MFN duty of 6.5% is applied to this value. VAT (10%) is then applied on the duty-paid value.