Cosmetics Import Duty Calculator India
Customs duty on makeup and skincare imported into India, with 20% BCD, SWS, 18% IGST and the CDSCO registration to get first.
Updated · By Niraj Kumar · 3 sources
https://checkpre.com/logistics/cosmetics-import-duty-india
What you are importing
Makeup and skincare, HS 3304 99 90: Beauty or make-up preparations and skin-care preparations: other.
Value of the shipment
ECB reference rate of 2026-09-24. Customs uses the CBIC-notified import rate; enter it for an exact figure.
- Assessable value
- ₹11,62,313
- FOB plus default freight and insurance
- Customs duty
- ₹2,55,709
- BCD 20% + SWS 10%
- IGST
- ₹2,55,244
- Claimable as input tax credit if GST-registered
- Cost after IGST credit
- ₹14,18,022
- Goods, freight, insurance69%
- Customs duty15%
- IGST15%
Duty receipt
Makeup and skincare, HS 3304 99 90, from ChinaThese rates have not yet been checked against the CBIC tariff. Confirm them on ICEGATE or with your customs broker before relying on them.
| Item | Rate | Charged on | Amount |
|---|---|---|---|
| Assessable value (CIF) | ₹11,62,313 | ||
| Basic Customs Duty | 20% | ₹11,62,313 | ₹2,32,463 |
| Social Welfare Surcharge | 10% | ₹2,32,463 | ₹23,246 |
| IGST | 18% | ₹14,18,022 | ₹2,55,244 |
| Total duty and IGST | 43.96% | ₹5,10,953 | |
| Landed cost | ₹16,73,266 |
Value converted at ₹95.9598 per USD. Excludes anti-dumping, safeguard and countervailing duties, port and handling charges and the customs broker's fee. An estimate, not an assessment.
Rates compiled 2026-09-26.
How the Cosmetics Import Duty Calculator India works
AV = (FOB + F + I) × R; BCD = AV × b; AIDC = AV × a; SWS = (BCD + AIDC) × s; IGST = (AV + BCD + AIDC + SWS) × gThis page uses the same method as the India Import Duty Calculator, which explains each term and assumption in full.
Worked example
A shipment of makeup and skincare from South Korea invoiced at $10,000 FOB (HS 3304 99 90), with freight and insurance not separately known.
- 1At ₹95.96 to the dollar the FOB value is ₹9,59,598; adding 20% freight and 1.125% insurance gives an assessable value of ₹11,62,313
- 2BCD at 20% is ₹2,32,463
- 3SWS at 10% of the customs duty adds ₹23,246
- 4IGST at 18% on ₹14,18,022 is ₹2,55,244
Duty and IGST come to ₹5,10,953, 44.0% of the assessable value, for a landed cost of ₹16,73,266. A GST-registered importer claims the IGST back, leaving ₹14,18,022.
Frequently asked questions
What is the HS code for makeup and skincare?
Usually 3304 99 90: "Beauty or make-up preparations and skin-care preparations: other". The last digits can change with material, power or use, and the duty can change with them, so check the full heading against your product before filing.
Do I need a licence to import cosmetics?
Yes. Under the Cosmetics Rules 2020 each brand and product must be registered with CDSCO before import, in the name of the importer or the manufacturer's Indian agent. Customs will not release unregistered cosmetics, and the labels must meet Indian labelling rules.
Does the India–Korea agreement lower duty on K-beauty?
For some lines it can. The preferential rate depends on the exact product and the agreement's schedule, which the calculator does not yet hold for cosmetics, so it charges the standard rate. Ask your supplier for a CEPA certificate and check the schedule for your line.
Sources
Related calculators
- India Import Duty CalculatorFind your product's HS code, then see Basic Customs Duty, SWS, IGST and the landed cost of importing it into India, with FTA rates where they apply.
- Perfume Import Duty Calculator IndiaCustoms duty on perfumes and fragrances imported into India, with 20% BCD, SWS and 18% IGST, including from the UAE.
- Footwear Import Duty Calculator IndiaCustoms duty on shoes and sneakers imported into India: 35% BCD, SWS, and IGST at 5% or 18% depending on the price a pair.