🇦🇪

United Arab Emirates Import Duty Rate for Cosmetics & Skincare

HS 3304 · Beauty or make-up preparations

United Arab Emirates MFN Import Duty Rate

Live

on CIF value

Standard GCC CET.

How duty is calculated

CIF value

Product cost + international freight + insurance

Import duty (5%)

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

VAT (5%)

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

Charge	At 5%
Import duty	$545
VAT (5%)	$572
Total paid at the border	$1,117

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 United Arab Emirates: what you need

Each emirate runs its own customs (Dubai Customs, Abu Dhabi Customs) under the GCC Common Customs Law; the Federal Authority for Identity, Citizenship, Customs and Port Security sets federal policy.

Registration. A trade licence and an importer code registered with the emirate's customs authority.

Low-value shipments. Consignments worth AED 1,000 or less are exempt from customs duty; 5% VAT may still apply.

Documents customs will ask for

Commercial invoice (attested where required)
Packing list
Bill of lading or air waybill
Certificate of origin
Permits from the relevant ministry for food, cosmetics, medicines and telecom equipment

Charges on top of duty

VAT 5% on CIF value + duty
50% duty on alcohol and 100% on tobacco products
Excise on tobacco, energy drinks and sweetened beverages

Watch out. Goods kept or re-exported from a free zone (Jebel Ali, KIZAD) pay no duty; duty is due only when they enter the UAE mainland.

Frequently asked questions

What is the import duty rate for Cosmetics & Skincare in United Arab Emirates?

The MFN (Most Favoured Nation) import duty rate for Cosmetics & Skincare (HS 3304) in United Arab Emirates is 5% on the CIF value. Standard GCC CET.

Is VAT charged on Cosmetics & Skincare imports to United Arab Emirates?

Yes. United Arab Emirates charges VAT at 5% on the CIF value plus any import duty. This applies to virtually all commercial imports.

Are there FTA rates available for Cosmetics & Skincare in United Arab Emirates?

United Arab Emirates has free trade agreements with GCC (Saudi, Kuwait, Bahrain, Oman, Qatar), UAE–India CEPA, UAE–Israel FTA. Check whether your origin country qualifies for a preferential rate on HS 3304.

How is import duty calculated for Cosmetics & Skincare entering United Arab Emirates?

Duty is calculated on the CIF value of the goods. CIF value includes the product cost, international freight, and insurance. The MFN duty of 5% is applied to this value. VAT (5%) is then applied on the duty-paid value.