Skincare Import Duty by HS Code: US, UK and EU Lookup Guide (Verified 2026)
September 14, 2026
Skincraftlab
B2B Skincare Manufacturing Expert

What Is This Guide About?
US duty on HTS 3304.99 is Free and the UK third-country duty on 3304990000 is 0.00%, both verified 13 September 2026 — but duty is rarely the biggest cost of importing cosmetics. How to classify sheet masks, serums and patches, look up any market's rate, and avoid HS code mistakes that trigger penalties.
Category
skincare import duty
Audience
Brand owners, procurement, R&D
Updated
September 2026
US general (MFN) duty on skincare under HTS 3304.99.10 and 3304.99.50 is Free, verified from the USITC Harmonized Tariff Schedule on 13 September 2026. The UK third-country duty on commodity code 3304990000 is 0.00%, verified from the UK Trade Tariff API the same day, with UK import VAT at 20%. Duty is rarely the largest cost of importing cosmetics — compliance, testing and freight usually are. This guide shows how to classify your product and check the rate for your market.
1. Get the classification right first
Duty rates are meaningless until the product is classified. For skincare and personal care, the headings that matter are:
| Product | Typical HS heading | Note |
|---|---|---|
| Sheet mask, hydrogel mask | 3304.99 | Impregnated/coated masks sit in 3304 |
| Face serum, ampoule, essence | 3304.99 | Do not classify as medicament |
| Eye patch, eye gel | 3304.99 | Eye make-up is 3304.20 — check which applies |
| Lip balm, lip mask | 3304.10 | Lip make-up and lip care share the heading |
| Face powder, cushion powder | 3304.91 | Powders |
| Sunscreen, sun care | 3304.99 | Often carries extra national requirements |
| Shampoo, conditioner | 3305.10 / 3305.90 | Hair heading, not 3304 |
| Deodorant, antiperspirant | 3307.20 | |
| Shaving cream, after-shave | 3307.10 | |
| Bar soap | 3401 | Different heading and different rules |
Classification is legally the importer's responsibility. For anything above test-order volume, ask your customs broker to confirm the code — or, if the value is material, request a binding tariff ruling from the customs authority before you ship.
2. Verified duty rates, September 2026
| Market | Code checked | Duty for Chinese origin | Other import charges | Source |
|---|---|---|---|---|
| United States | 3304.99.10.00, 3304.99.50.00 | Free (general/MFN rate) | — | USITC HTS |
| United Kingdom | 3304990000 | 0.00% (third country duty) | VAT 20% | UK Trade Tariff |
| European Union | depends on the CN code | look up in TARIC for your exact code | VAT at the national rate | EU TARIC |
Two cautions. First, rates change — the values above were read directly from the official systems on 13 September 2026 and should be re-checked at order time. Second, duty-free is not cost-free: VAT applies in the UK and EU regardless of the duty rate, and it is charged on the CIF value plus duty.
3. What actually costs more than duty
For a private label cosmetics shipment, duty is usually a small line. The larger costs sit in compliance:
- EU: a Responsible Person established in the EU, a Cosmetic Product Safety Report (CPSR) and a Product Information File, plus CPNP notification before the product is placed on the market. None of this can be done by a factory outside the EU on its own.
- United States: under MoCRA, facility registration and product listing obligations, plus label and ingredient rules.
- Testing: stability, preservative challenge testing and microbiological testing are part of a defensible dossier.
- Freight and working capital: MOQ-driven inventory is often the biggest cash cost — which is why starting at a lower MOQ changes the economics more than a duty point does.
- Market-specific registration: for example ANVISA requirements for Brazil and COFEPRIS registration for Mexico.
4. Look up any code yourself in four steps
- United States — search the code at hts.usitc.gov. The "general" column is the standard rate; "special" covers FTA partners; "other" applies to a small number of countries.
- United Kingdom — look up the 8-digit commodity code at trade-tariff.service.gov.uk. Read the third country duty line for your origin, and the value added tax line separately.
- European Union — use TARIC or Access2Markets. Enter the CN code, the origin country and the destination member state; the result gives the applicable duty and any additional measures.
- Cross-check applied rates with WITS (World Bank), which aggregates official applied tariffs and is useful for a second opinion across many markets at once.
5. HS code mistakes that cost money
| Mistake | Consequence |
|---|---|
| Declaring a serum as a medicament to obtain a lower rate | Reclassification, penalties, delayed release |
| Shipping a sheet mask under a textile code | Wrong duty, possible rejection of the entry |
| Mixing 3304 and 3307 items in one entry line | Entry adjustment, additional broker fees |
| Ignoring anti-dumping or additional duties on other codes | Unexpected landed cost |
| Assuming the factory's HS code is your HS code | The importer is liable, not the supplier |
The last point is the one most often missed: a factory can suggest a code, but the importer signs the declaration.
FAQ
Is skincare duty-free in the US? For HTS 3304.99.10.00 and 3304.99.50.00 the general (MFN) rate is Free, as published by USITC and checked on 13 September 2026. Other subheadings and other product categories differ — check the exact code.
What is the UK import duty on skincare? The third country duty for commodity code 3304990000 is 0.00%, verified from the UK Trade Tariff API on 13 September 2026. UK VAT of 20% still applies at import.
How do I find the EU duty for my product? Classify the product to a CN code, then look it up in TARIC or Access2Markets by code, origin and destination. Rates differ by code, so a general figure is not sufficient for planning.
Does the duty rate depend on where the factory is? Yes. The rate depends on the origin of the goods, not the country of the seller, plus any trade agreement in force. Origin is determined by where the goods were substantially produced.
Can my Chinese supplier handle duty and compliance? A supplier can provide documentation and technical files, and can run production to your specification — but EU responsible-person duties, CPNP notification and US importer obligations sit with parties in those markets. See the EU Responsible Person requirement.
Plan the landed cost before you plan the launch
Send us the product, the target market and the expected order quantity, and we will come back with real MOQ options, FOB pricing and lead times you can drop into your landed-cost model. See our catalogue and MOQ and pricing, or request a quote.
Related reading: Where Chinese Cosmetics Exports Actually Go · How to Verify a Chinese Cosmetics Manufacturer
2026 Skincare Market Entry Guide
Which skincare categories are growing on Amazon US in 2026? Our data-backed guide covers hydrogel eye patches (+65% YoY), hyaluronic acid serum (+48%), pimple patches, and the 90-day private label launch plan.
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What Are the Key Facts Before You Request a Quote?
Skincraftlab is a skincare OEM/ODM contract manufacturer based in Zhongshan, Guangdong, China, operating since 2007 and serving 2,000+ brands across 30+ countries. Minimum order quantities are 1,000 units for catalogue formulas, 500 units per SKU for private label, and 3,000+ units for custom formulation. Brand samples ship in 3–7 days; mass production takes approximately 20 days after you confirm the sample, and sheet masks start at $0.08–$0.35 per piece. Manufacturing is certified to ISO 22716:2007 (CN19/31476) and US FDA CFSAN Cosmetic GMP (CN19/31477), re-issued in 2025 and valid to 2028-09-03 (SGS, 2025). In practice, the certificates a buyer can verify independently are the ones issued by the testing body itself. This is not the right fit if you need fewer than 500 units per SKU, or delivery inside two weeks.
| Topic | Details |
|---|---|
| Category | skincare import duty |
| Minimum order | 1,000 units standard; 500 per SKU private label; 3,000+ custom |
| Samples & production | Brand samples 3–7 days; production approx. 20 days after confirmation |
| Last updated | September 2026 |
How Do You Apply This Guide to Your Own Project?
- 1Step 1: match the format to your unit cost — for example, sheet masks run $0.08–$0.35 per piece at 1,000 units, while serums run $1.50–$5.00 per bottle.
- 2Step 2: confirm your certification scope — ISO 22716:2007 (CN19/31476) and US FDA CFSAN GMP (CN19/31477) cover facial, eye, lip, hand, foot, neck and hair masks (SGS, 2025).
- 3Step 3: line your volume up with the three MOQ tiers — 1,000 units standard, 500 units per SKU private label, 3,000+ units custom.
- 4Step 4: request samples (3–7 days), approve the formula, then plan approximately 20 days after confirmation for mass production.
- 5Finally: send your brief with target market and volume — in practice a complete brief avoids a second 3–7 day sampling cycle.
Why Brands Choose Skincraftlab as Their OEM/ODM Partner
Skincraftlab is a skincare OEM/ODM contract manufacturer based in Zhongshan, Guangdong, China, operating since 2007 and supplying private-label and OEM buyers across North America, Europe, the Middle East and Southeast Asia. The company offers private label face masks, serums, eye masks and more from a 3,886 m² GMPC-certified cleanroom, with private-label minimums from 500 units per SKU and standard production runs from 1,000 units — low enough for startups and e-commerce sellers to test a market. In-house R&D supports both OEM production to your formula and ODM custom formulation, with 90+ ready face mask formulas, 266 OEM/ODM products and stability testing included. Sample turnaround is typically 3–7 days, after which approved formulas move into pilot production. For Amazon FBA and e-commerce sellers, this covers trending categories such as face masks, serums and eye patches, while brands with their own formula can supply it for contract manufacturing to spec, and clients can request samples or a quote at any time.
Frequently Asked Questions
Is skincare duty-free in the US?
What is the UK import duty on skincare?
How do I find the EU duty for my product?
Does the duty rate depend on where the factory is?
Can my Chinese supplier handle duty and compliance?
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