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Consumer goods

Import cosmetics and skin care

20% BCD, SWS and 18% IGST. Every imported cosmetic needs a CDSCO import registration certificate before it arrives.

Free to importHS 3304
Basic customs duty
20%
20%
Social welfare surcharge
10% of BCD
IGST
5–18%
18% (5% for talcum powder and face powder)
India’s imports, 2025-26
US$ 484 mn
from 44 countries

The CBIC tariff shows 20% on all lines of 3304. Budget 2026–27 changed only odoriferous mixtures in chapter 33, not 3304. IGST is 18% on beauty, make-up and skin-care preparations, and 5% on talcum powder and face powder (Notification 9/2025-Integrated Tax (Rate), from 22.09.2025). Check the effective rate on ICEGATE. CBIC — Customs Tariff (as on 30.06.2025), import tariff by chapter ↗

What is imported

Lipsticks, foundations, creams, serums, sunscreens and nail products are imported by beauty brands, distributors and online sellers. Korean, French, American and Chinese products are common. Cosmetics are regulated under the Drugs and Cosmetics Act, so registration with CDSCO comes before the first shipment.

Import policy · Free to import

Free under ITC(HS), but under the Cosmetics Rules, 2020 no cosmetic may be imported without an import registration certificate from CDSCO. Cosmetics tested on animals cannot be imported.

Licences and registrations you need

  • CDSCO (Cosmetics Rules, 2020)The importer (or the manufacturer’s authorised agent in India) applies in Form COS-1 on CDSCO’s SUGAM portal; the import registration certificate is issued in Form COS-2 and lists the brands, products and factories covered.cdscoonline.gov.in ↗
  • Legal MetrologyRetail packs need the importer’s name and address, MRP, net quantity and other declarations, and the importer must register under the Packaged Commodities Rules.consumeraffairs.nic.in ↗
  • CPCB (EPR — plastic packaging)Bottles, tubes and jars are plastic packaging. Brand owners and importers register on CPCB’s plastic EPR portal.eprplastic.cpcb.gov.in ↗

What is checked at the port

  • The product, brand and factory must be on the COS-2 registration; Assistant Drugs Controllers at the port check this.
  • Labels must meet the Cosmetics Rules and Legal Metrology rules, including the import registration number.
  • Shelf life remaining on arrival and banned ingredients.

Practical tips

  • Start the COS-1 application early — the registration must be in hand before you ship.
  • Get the full ingredient list and a free-sale certificate from the brand before you apply.
  • Use an Indian label sticker prepared in advance; relabelling at the port is slow.

Where new importers go wrong

  • Shipping a new shade or product that is not yet added to the registration certificate.
  • Classifying a medicated cream as a cosmetic — drugs need a different licence.
Sources (7)
  1. CBIC — Customs Tariff (as on 30.06.2025), import tariff by chapter
  2. Ministry of Finance (TRU) — explanatory letter on Budget 2026–27 customs changes
  3. CBIC — Notification 9/2025-Integrated Tax (Rate) dated 17.09.2025
  4. Central Drugs Standard Control Organisation (CDSCO)
  5. CDSCO — SUGAM online portal
  6. Department of Consumer Affairs — Legal Metrology
  7. CPCB — EPR portal for plastic packaging

Import data

Where India buys cosmetics and skin care

India’s imports from the Department of Commerce’s TradeStat, country by country. US$, financial years.

Imports, 2025-26
US$ 484 mn
Change from 2024-25
+8.8%
Supplying countries
44
Biggest supplier
China
23%
China: US$ 112 mnSouth Korea: US$ 87.9 mnFrance: US$ 39.7 mnUnited States of America: US$ 34.6 mnGermany: US$ 23 mnUnited Arab Emirates: US$ 19.8 mnItaly: US$ 12.4 mnSpain: US$ 11.8 mnSingapore: US$ 11.5 mnUnited Kingdom: US$ 9.3 mnNetherlands: US$ 8.7 mnIndonesia: US$ 6.5 mnChina: US$ 112 mnChinaSouth Korea: US$ 87.9 mnFrance: US$ 39.7 mnFranceUnited States of America: US$ 34.6 mnUnited States of AmericaGermany: US$ 23 mnUnited Arab Emirates: US$ 19.8 mnUnited Arab EmiratesItaly: US$ 12.4 mnItalySpain: US$ 11.8 mnSingapore: US$ 11.5 mnSingaporeUnited Kingdom: US$ 9.3 mnNetherlands: US$ 8.7 mnIndonesia: US$ 6.5 mnIndia
Where India imports cosmetics and skin care from — among our 30 countries, 2025-26
2020-21: US$ 154 mn1542020-212021-22: US$ 335 mn3352021-222022-23: US$ 454 mn4542022-232023-24: US$ 1.11 bn1.1k2023-242024-25: US$ 445 mn4452024-252025-26: US$ 484 mn4842025-26
India’s cosmetics and skin care imports · US$ million

Biggest supplying countries

Name2025-26Change
1ChinaUS$ 112 mn+29.9%
2South KoreaUS$ 87.9 mn+19.7%
3BelgiumUS$ 50.2 mn+23.2%
4FranceUS$ 39.7 mn+26.9%
5United States of AmericaUS$ 34.6 mn-2%
6GermanyUS$ 23 mn+13.8%
7ThailandUS$ 20.4 mn-23.8%
8United Arab EmiratesUS$ 19.8 mn-49.3%
9ItalyUS$ 12.4 mn+13.7%
10SpainUS$ 11.8 mn+13.3%
11SingaporeUS$ 11.5 mn-14.1%
12Hong KongUS$ 10.6 mn-16%

Which sources are growing and shrinking

Growing sources

  1. NetherlandsUS$ 4.1 mn → US$ 8.7 mn+112.7%
  2. ChinaUS$ 86.3 mn → US$ 112 mn+29.9%
  3. FranceUS$ 31.3 mn → US$ 39.7 mn+26.9%
  4. SwitzerlandUS$ 3.9 mn → US$ 4.9 mn+24.2%
  5. BelgiumUS$ 40.7 mn → US$ 50.2 mn+23.2%
  6. South KoreaUS$ 73.4 mn → US$ 87.9 mn+19.7%

Shrinking sources

  1. United Arab EmiratesUS$ 39 mn → US$ 19.8 mn-49.3%
  2. ThailandUS$ 26.8 mn → US$ 20.4 mn-23.8%
  3. Hong KongUS$ 12.6 mn → US$ 10.6 mn-16%
  4. IndonesiaUS$ 7.7 mn → US$ 6.5 mn-15.4%
  5. SingaporeUS$ 13.4 mn → US$ 11.5 mn-14.1%

Which forms come in, and at what price

Imports by 8-digit tariff line, 2025-26. Average price = total value ÷ total quantity.

Tariff lineValue 2025-26ChangeQuantityAverage price
Others-of-other beauty/make up prpns not elsewhere specified3304 99 90US$ 255 mn+5.4%16,089 tonnesUS$ 15.82 per kg
Cosmetic and toilet preparations, lip make-up — lip make up preparations3304 10 00US$ 71.3 mn+16.5%1,852 tonnesUS$ 38.51 per kg
Creams face (excluding turmaric)3304 99 10US$ 64.2 mn+19.9%3,661 tonnesUS$ 17.54 per kg
Cosmetic and toilet preparations, eye make-up — eye make up preparations3304 20 00US$ 37.7 mn+9.3%1,170 tonnesUS$ 32.24 per kg
Other powders whether or not compressed3304 91 90US$ 23.3 mn-21.1%2,597 tonnesUS$ 8.99 per kg
Cosmetic and toilet preparations in heading no. 3304, for the care of the skin — moisturising lotion3304 99 30US$ 12.2 mn+6.4%1,469 tonnesUS$ 8.30 per kg
Cosmetic and toilet preparations, powders, whether or not compressed — powder face3304 91 10US$ 8.9 mn+56.9%585 tonnesUS$ 15.12 per kg
Cosmetic and toilet preparations in heading no. 3304, for the care of the skin — nail polish /lacquers3304 99 20US$ 3.7 mn+53.9%489 tonnesUS$ 7.65 per kg
Cosmetic and toilet preparations, powders, whether or not compressed — powder talcum3304 91 20US$ 2.7 mn+20.2%509 tonnesUS$ 5.38 per kg
Cosmetic and toilet preparations in heading no. 3304, for the care of the skin — turmeric preparations3304 99 50US$ 2.1 mn+115.3%23 tonnesUS$ 90.50 per kg
Cosmetic and toilet preparations in heading no. 3304, for the care of the skin — sindur,bindi,kumkum3304 99 40US$ 1.7 mn+262.5%74 tonnesUS$ 23.55 per kg
Manicure or pedicure preparations3304 30 00US$ 1 mn+31.6%31 tonnesUS$ 31.95 per kg

Source: TradeStat — Export Import Data Bank, Department of Commerce · Figures taken 29 October 2026.

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