HSN Code for Cosmetics in India: Skincare, Haircare & Makeup
HSN codes for cosmetics in India fall under Chapter 33 of the Customs Tariff Act, 1975. Skincare products like face cream are classified under 3304 99, makeup items like lipstick under 3304 10, shampoo under 3305 10, and perfumes under 3303 00. Most cosmetics attract 18% GST (reduced from 28% vide Notification No. 41/2017-Central Tax, effective 15 November 2017). Certain hair oils and preparations also fall in the 18% slab. Import BCD on cosmetics is 20%, and all imported cosmetics require CDSCO registration under the Cosmetics Rules, 2020.
What are the HSN codes for cosmetics and beauty products?
All cosmetics, perfumery, and toilet preparations in India are classified under Chapter 33 of the ITC-HS classification. The chapter includes perfumes, skincare, makeup, haircare, oral hygiene, and deodorant products.
The main headings:
- 3303: Perfumes and toilet waters
- 3304: Beauty or makeup preparations and skincare preparations (excluding medicaments), including sunscreen and manicure/pedicure preparations
- 3305: Preparations for use on the hair (shampoo, hair oil, hair dye, conditioners)
- 3306: Oral hygiene preparations (toothpaste, mouthwash, dental floss)
- 3307: Pre-shave and aftershave preparations, deodorants, bath preparations, agarbatti, and room deodorisers
For importers and CHAs handling beauty and personal care shipments, the classification starts with identifying the product's primary function. A product marketed as "skincare" goes under 3304. A product marketed as "haircare" goes under 3305. Where a product serves dual purposes (say a tinted moisturiser with SPF), classification follows GRI Rule 3(b), which assigns it to the heading that gives it its essential character.
How do I classify skincare vs makeup vs haircare?
Chapter 33 sub-classifications for beauty products are specific. Getting the 4-digit heading right is not enough; the 6- and 8-digit codes determine the actual duty and GST treatment.
Breakdown for heading 3304 (beauty/makeup/skincare):
- 3304 10: Lip makeup preparations (lipstick, lip gloss, lip liner)
- 3304 20: Eye makeup preparations (eye shadow, mascara, eyeliner, kajal)
- 3304 30: Manicure or pedicure preparations (nail polish, nail polish remover)
- 3304 91: Powders, whether or not compressed (face powder, compact powder, talcum powder)
- 3304 99: Other skincare preparations (face cream, moisturiser, sunscreen, serum, body lotion)
Breakdown for heading 3305 (hair preparations):
- 3305 10 00: Shampoos
- 3305 20 00: Preparations for permanent waving or straightening
- 3305 30 00: Hair lacquers (hair spray)
- 3305 90: Other hair preparations (hair oil, conditioner, hair serum, hair dye)
A common classification error: sunscreen gets misclassified under pharmaceutical preparations (Chapter 30) because it has UV protection claims. Sunscreen is a skincare preparation under 3304 99 unless it contains active pharmaceutical ingredients at therapeutic concentrations and is marketed purely as a medicament. The Drugs and Cosmetics Act, 1940 treats sunscreen as a cosmetic, and the Customs Tariff follows the same treatment.
Another frequent mistake: kajal and kumkum. Only kajal is classified under 3304 20 (eye makeup) for customs purposes. Kumkum falls under 3304 99 (specifically 3304 99 40 — other beauty preparations), even though it is used in religious and cultural contexts. Some filers attempt to classify them under Chapter 33 residual codes or even Chapter 34. The correct classification is 3304 20 for kajal and 3304 99 40 for kumkum.
| Product | HSN Code | GST Rate | Import BCD |
|---|---|---|---|
| Face cream / moisturiser | 3304 99 | 18% | 20% |
| Lipstick | 3304 10 | 18% | 20% |
| Shampoo | 3305 10 | 18% | 20% |
| Hair oil | 3305 90 | 18% | 20% |
| Perfume / eau de toilette | 3303 00 | 18% | 20% |
| Nail polish | 3304 30 | 18% | 20% |
| Eye makeup (mascara, eyeliner) | 3304 20 | 18% | 20% |
| Face powder / compact | 3304 91 | 18% | 20% |
| Sunscreen | 3304 99 | 18% | 20% |
| Hair dye | 3305 90 | 18% | 20% |
Source: CBIC Customs Tariff, Chapter 33, and GST Council rate schedule, 2025-26.
What is the import duty on cosmetics in India?
Basic Customs Duty (BCD) on most cosmetics under Chapter 33 is 20%. This applies uniformly across perfumes, skincare, makeup, and haircare products.
The total landed cost calculation for imported cosmetics:
- BCD: 20% on assessable value
- Social Welfare Surcharge (SWS): 10% of BCD (effectively 2% of assessable value)
- IGST: 18% on (assessable value + BCD + SWS) for most cosmetics including hair oils
So the effective duty on a cosmetic import (say a face cream at 18% GST) works out to approximately 43-45% of the CIF value when you add up BCD, SWS, and IGST. That is still a significant landing cost, and getting the HSN code wrong on a large consignment means either overpaying duty or facing a differential demand later.
Imported cosmetics also require CDSCO registration. Every cosmetic product imported into India needs an Import Registration Certificate (Form COS-2) issued by the Central Drugs Standard Control Organisation under the Cosmetics Rules, 2020. The application is filed through the SUGAM portal in Form COS-1. Without a valid COS-2, customs will not clear the consignment.
Key CDSCO requirements for cosmetics imports:
- Free Sale Certificate from the country of origin
- Product labels with full ingredient list in English or Hindi
- Non-animal testing declaration
- GMP or manufacturing license of the foreign manufacturer
- Minimum 6 months shelf life from date of import
- No banned ingredients (hexachlorophene, mercury compounds, etc.)
The COS-2 certificate is valid for 5 years. Processing typically takes 90 to 180 days, so plan well ahead of your first shipment.
BIS certification for cosmetics is currently voluntary in most categories, though the government is considering mandatory Quality Control Orders (QCOs) for certain cosmetic products. BIS standards like IS 6608:2020 (skin creams) and IS 8481:2021 (hair dyes) already exist. If QCOs are notified, both domestic and imported cosmetics will need BIS compliance, similar to what happened with electronics and toys.
What GST rate applies to cosmetics?
Most cosmetics and personal care products attract 18% GST since November 2017 (Notification No. 41/2017-Central Tax). This includes perfumes (3303), makeup and skincare (3304), shampoo (3305 10), and hair dyes. Cosmetics were originally placed in the 18% slab at GST launch in July 2017, but the GST Council moved them to 18% within four months.
The exceptions:
- Hair oil (3305 90): 18% GST. This applies to coconut hair oil, almond hair oil, and similar preparations marketed as hair oil.
- Kajal, kumkum, bindi, sindoor: These are either exempt or taxed at a lower rate depending on the specific product and notification.
A practical issue for D2C beauty brands doing cross-border e-commerce: if you are importing finished cosmetics for domestic sale, the 18% IGST at the port is input credit, and the credit flows through cleanly since your output supply is also at 18%. The ITC mismatch risk is lower now that cosmetics and hair oils are in the same 18% slab, but inverted duty structures can still appear if any component attracts 5% GST. The ITC mismatch can create cash flow issues if not managed in your GST returns.
For exporters, cosmetics exports under LUT are zero-rated. The accumulated ITC from domestic procurement can be claimed as a refund. If you export without LUT, IGST paid on exports is refundable, but the refund processing time is typically 60-90 days through ICEGATE.
How does Eximoz classify beauty and personal care products?
Cosmetics classification gets complicated fast with multi-function products, regulatory crossovers between CDSCO and BIS, and GST rate differences within the same chapter. A tinted moisturiser with SPF, for example, could arguably fall under 3304 91, 3304 99, or even 3003/3004 if the SPF ingredient is at therapeutic levels. Eximoz automates HSN classification for cosmetics by matching product descriptions, ingredient profiles, and marketing claims against the full Chapter 33 tariff schedule, flagging any CDSCO registration requirements or BIS standards that apply. If your team handles beauty product imports in volume, it cuts the classification time and catches regulatory gaps before the shipment reaches customs. Take a look at eximoz.com.
Frequently asked questions
What is the HSN code for face cream?
Face cream and skincare preparations are classified under HSN code 3304 99 90 in India. This falls under Chapter 33 of the Customs Tariff Act, 1975. The applicable GST rate is 18%, and the Basic Customs Duty on imported face cream is 20%.
What is the GST rate on cosmetics?
Most cosmetics in India attract 18% GST (reduced from 28% in November 2017 vide Notification No. 41/2017-Central Tax). This covers perfumes (3303), skincare and makeup (3304), shampoo (3305 10), hair dyes, and hair oil preparations (3305 90). Kajal and kumkum may attract lower rates or exemption.
What is the HSN code for shampoo?
Shampoo is classified under HSN code 3305 10 00 in India, within Chapter 33 of the Customs Tariff. The GST rate on shampoo is 18%. For imported shampoo, Basic Customs Duty is 20%, plus Social Welfare Surcharge and IGST.
Do imported cosmetics need BIS certification?
BIS certification for cosmetics is currently voluntary for most categories. However, the government is considering mandatory Quality Control Orders (QCOs) that would make BIS compliance compulsory for cosmetics, similar to what already applies to electronics and toys. All imported cosmetics do require CDSCO registration (Form COS-2), which is mandatory for customs clearance.
What is the HSN code for sunscreen?
Sunscreen is classified under HSN code 3304 99 in India, as a beauty or skincare preparation. It is not classified under Chapter 30 (pharmaceuticals) unless it contains active pharmaceutical ingredients at therapeutic concentrations and is marketed purely as a medicament. GST on sunscreen is 18%, and import BCD is 20%.