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HS Code for Cosmetics and Personal Care Products

HS code for cosmetics: how perfume, make-up, skin care, hair care, oral care, deodorants and soap fall in headings 3303 to 3307 and 3401, with EU duties.

By Published 7 min read

The HS code for cosmetics is mostly found in five headings of Chapter 33, from perfume (3303) to deodorants and bath products (3307), with soap and skin-washing liquids in heading 3401. The split follows what the product is used for: on the skin, on the hair, in the mouth, for shaving or for scent. Duty rates in the EU range from free to 6.5% across these headings, and a few boundaries, such as soap vs shower gel or cosmetic vs medicament, decide which rate applies.

This guide is for importers, e-commerce sellers and customs brokers handling beauty and personal care products. Headings, notes and duty rates were checked against the EU Combined Nomenclature (CN) 2026 and the TARIC data in October 2026.

The headings at a glance

Heading Covers EU CN 2026 conventional duty
3303 Perfumes and toilet waters Free
3304 Beauty or make-up preparations and skin care (other than medicaments), including sunscreen; manicure or pedicure preparations Free
3305 Preparations for use on the hair Free
3306 Preparations for oral or dental hygiene, including dental floss in retail packages Free, except dental floss at 4%
3307 Shaving preparations, personal deodorants, bath preparations, depilatories, room fragrances and other preparations n.e.s. 6.5%
3401 Soap; organic surface-active preparations for washing the skin Free for bars; 4% for liquid or cream skin-washing products (3401 30 00)

Duty is only one part of the cost. Preferences and other measures depend on the origin and the date, so check TARIC for your case; see EU import duty and TARIC measures.

The notes that set the boundaries

Note 3 to Chapter 33: retail packaging

Headings 3303 to 3307 apply, among other things, to products "suitable for use as goods of these headings and put up in packings of a kind sold by retail for such use". The note makes retail presentation part of the test for these headings. A cream in a retail jar is the clear case for 3304. Products imported in bulk, for filling and packing in the EU, need a separate check against the heading texts and the CN explanatory notes before you assume the same code.

Note 1 to Chapter 33 and note 1 to Chapter 34: soap

Note 1 to Chapter 33 excludes soap and other products of heading 3401. In the other direction, note 1(c) to Chapter 34 sends shampoos, dentifrices, shaving creams and foams, and bath preparations that contain soap or other surface-active agents to headings 3305, 3306 or 3307. So a shampoo stays a shampoo even though it washes, and a shower gel is decided by the wording of 3401 30 and 3307.

Note 4 to Chapter 33: what 3307 also covers

Note 4 lists products that count as "perfumery, cosmetic or toilet preparations" for heading 3307, including scented sachets, odoriferous preparations that operate by burning, perfumed papers, wadding and nonwovens impregnated with perfume or cosmetics, contact lens solutions and animal toilet preparations. Several of these surprise importers who expect them elsewhere.

Heading by heading

3303: perfumes and toilet waters

In the CN 2026, 3303 00 10 covers perfumes and 3303 00 90 toilet waters; both are free. Room sprays and reed diffusers are not personal perfumes; they fall under 3307 41 or 3307 49 as preparations for perfuming or deodorising rooms, at 6.5%.

3304: make-up and skin care

The subheadings are lip make-up (3304 10), eye make-up (3304 20), manicure or pedicure preparations (3304 30), powders (3304 91) and other (3304 99). Foundations, creams, serums, sunscreens and face masks usually fall under 3304 99 00. All are free in the CN 2026.

The heading text says "other than medicaments". A product presented and formulated for therapeutic or prophylactic use may belong in Chapter 30. Where a product makes medical claims or contains active ingredients at therapeutic levels, check EBTI decisions and the CN explanatory notes before declaring.

3305: hair preparations

Shampoos (3305 10), permanent waving or straightening preparations (3305 20), hair lacquers (3305 30) and other hair preparations such as conditioners, gels and hair dyes (3305 90). All free in the CN 2026.

3306: oral and dental hygiene

Dentifrices (3306 10), dental floss in individual retail packages (3306 20, 4% in the CN 2026) and other preparations such as mouthwashes and denture fixatives (3306 90). Toothbrushes are not here; brushes are in Chapter 96.

3307: shaving, deodorants, bath and others

Pre-shave, shaving and aftershave preparations (3307 10), personal deodorants and antiperspirants (3307 20), perfumed bath salts and other bath preparations (3307 30), room fragrances (3307 41 and 3307 49) and other preparations (3307 90), such as depilatories. All carry a 6.5% conventional duty in the CN 2026, the highest rate in this group.

3401: soap and skin-washing products

Soap bars for toilet use (3401 11 00) are free. Organic surface-active products for washing the skin, in liquid or cream form and put up for retail sale, whether or not they contain soap, fall under 3401 30 00 at 4%. Whether a body wash is a skin-washing product of 3401 30 or a bath preparation of 3307 30 depends on its composition and presentation; record the reasoning.

Accessories and kits

  • Applicators: powder-puffs and pads for applying cosmetics fall under 9616 20 00 (2.7% in the CN 2026). Brushes are in heading 9603.
  • Gift sets: a box containing, for example, a perfume, a body lotion and a shower gel is a set put up for retail sale. Under rule 3(b) of the General Rules of Interpretation, it is classified by the item that gives it its essential character, if one does. If the items are not a set within the meaning of the rule, each is classified separately.

Common errors with cosmetics codes

  • Declaring room fragrances as perfume. Diffusers and room sprays are 3307 41 or 3307 49, not 3303.
  • Treating every washing product as soap. Shampoos stay in 3305, and liquid skin cleansers for retail sale are 3401 30, not soap bars of 3401 11.
  • Using one code for a whole brand range. A make-up line, a deodorant and a shower gel from the same brand fall under different headings with different duties.
  • Ignoring medical claims. Claims on the pack can raise the medicament question.

Product compliance is a separate question

The tariff code does not decide whether a cosmetic can be sold in the EU. Regulation (EC) No 1223/2009 does. Article 4 requires a "responsible person" established in the EU for each cosmetic placed on the market, and Article 13 requires that person to notify the Commission electronically before the product is placed on the market. Plan these steps alongside classification, not after it.

Before you declare

  • What is the product's main use: skin, hair, mouth, shaving, scent or washing?
  • Is it put up for retail sale?
  • Does it contain soap or surface-active agents, and is it a shampoo, shaving product or bath preparation?
  • Does it make medical claims or contain active ingredients at therapeutic levels?
  • Is it part of a set, and which item gives the set its character?
  • What does TARIC show for your origin and date?

Our guide on how to find a TARIC code covers the general method.

Where HTS Pilot fits

Beauty catalogues are long and change often. HTS Pilot takes a single description or an Excel or CSV file, proposes a 10-digit EU or US code for each product with alternatives, reasons, official sources and a confidence score, and flags sets and multi-component products for review instead of deciding them on its own. Descriptions can be written in English, Vietnamese, Japanese or Korean. Results are suggestions for reference, not official classification decisions. See how a lookup works.

Key takeaways

  • Cosmetics are classified mainly in headings 3303 to 3307, with soap and skin-washing liquids in 3401.
  • Headings 3303 to 3307 cover products put up in packings of a kind sold by retail for that use.
  • In the EU CN 2026, perfume, make-up, skin care and hair care are free; 3307 products carry 6.5%; liquid skin-washing products under 3401 30 carry 4%.
  • Shampoos, shaving creams and bath preparations containing soap stay in Chapter 33.
  • Products with therapeutic claims may belong in Chapter 30.
  • EU market access for cosmetics is governed by Regulation (EC) No 1223/2009, separately from the tariff code.

Frequently asked questions

What is the HS code for skin care products?

Preparations for the care of the skin, other than medicaments, fall under heading 3304, together with make-up, sunscreen and manicure or pedicure preparations. Creams, serums, lotions and face masks usually go to the residual subheading 3304 99. In the EU CN 2026, all subheadings of 3304 show a conventional duty of free. Products with a therapeutic purpose may belong in Chapter 30 instead.

What is the HS code for perfume?

Perfumes and toilet waters fall under heading 3303. In the EU Combined Nomenclature 2026, perfumes are 3303 00 10 and toilet waters 3303 00 90, both free of conventional duty. Room fragrances and products that perfume by burning are different: they fall under heading 3307, which carries a 6.5% conventional duty in the CN 2026.

Is liquid soap classified as soap or as a cosmetic?

Liquid or cream products for washing the skin, put up for retail sale, fall under subheading 3401 30, whether or not they contain soap. In the EU CN 2026 that line carries a 4% duty, while soap bars for toilet use under 3401 11 are free. Shampoos, shaving creams and bath preparations containing soap are excluded from Chapter 34 and go to Chapter 33.

Does the HS code decide whether my cosmetic can be sold in the EU?

No. The tariff code decides duty and statistics. Whether a cosmetic product can be placed on the EU market is governed by Regulation (EC) No 1223/2009, which requires, among other things, a responsible person established in the EU and a notification to the Commission before the product is placed on the market. Classification and product compliance are separate checks.

Sources

The official texts and pages this article relies on. Check them for the current version before you act.

  1. Commission Implementing Regulation (EU) 2025/1926, Combined Nomenclature 2026, Chapters 33 and 34 (EUR-Lex) eur-lex.europa.eu
  2. Regulation (EC) No 1223/2009 on cosmetic products (EUR-Lex) eur-lex.europa.eu
  3. European Commission: TARIC consultation ec.europa.eu
  4. European Commission: EBTI consultation ec.europa.eu

This article is general information, not legal advice and not a classification decision. Tariff texts, rates and rulings change: check the current official sources, and ask the customs authority for a binding ruling where the answer matters.

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