Cosmetics: EU import duty and HS code
Cosmetics need a Responsible Person in the EU and CPNP notification before they can be sold —a hard gate that catches many new sellers.
Typical duty
0.0%
HS code
3304.99.00 / 3303.00.00
Duty relief
≤ €150 goods value
Landed cost across destinations
Based on €1,000 of goods plus €100 freight. Duty applies because the goods value exceeds €150.
| Destination | Duty | Import VAT | Total landed |
|---|---|---|---|
| Germany | €0.00 | €209.00 | €1,309.00 |
| France | €0.00 | €220.00 | €1,320.00 |
| Netherlands | €0.00 | €231.00 | €1,331.00 |
| Italy | €0.00 | €242.00 | €1,342.00 |
| Spain | €0.00 | €231.00 | €1,331.00 |
| Belgium | €0.00 | €231.00 | €1,331.00 |
| Austria | €0.00 | €220.00 | €1,320.00 |
| Ireland | €0.00 | €253.00 | €1,353.00 |
| Portugal | €0.00 | €253.00 | €1,353.00 |
| Finland | €0.00 | €280.50 | €1,380.50 |
Duty by tariff line
Cosmetics is not one tariff line. Under 3304.99.00 and 3303.00.00 the EU applies 3 lines with rates from 0% to 0%. Which one applies depends on the material, construction or specification.
| Rate | Tariff line description |
|---|---|
| 0% | Other |
| 0% | Perfumes |
| 0% | Toilet waters |
Notes for cosmetics
- Product information files must be kept for 10 years after the last batch is placed on the market.
- Claims (e.g. 'anti-aging') are regulated and must be substantiated.
These are planning figures, not a binding tariff ruling. Origin-based measures (anti-dumping, preferential rates) can change the result.
Cosmetics FAQ
Can I sell cosmetics in the EU without a local entity?
You need a Responsible Person established in the EU; this can be a service provider, not necessarily your own company.
Is CPNP registration mandatory?
Yes, before placing the product on the EU market, the Responsible Person must notify it via CPNP.