Understanding HS Code For Cosmetics
Cosmetics are among the most traded consumer goods worldwide. Whether it is skincare, haircare, makeup, or perfumes, every cosmetic product must be classified under the Harmonized System (HS) for international trade.
Cosmetics fall under Chapter 33 – Essential Oils, Resinoids, Perfumery, Cosmetic Or Toilet Preparations. Within this chapter, multiple HS codes exist for specific products like perfumes, lipsticks, shampoos, and creams.
Correct classification ensures that importers and exporters pay the right customs duty and GST while enjoying smooth clearance through customs.
Importance Of HS Code For Cosmetics
Cosmetics are high-demand items in global trade, making HS codes especially important. Here is why:
- Accurate GST Calculation: Different cosmetics attract different GST slabs.
- Customs Compliance: Wrong codes can lead to penalties or rejection of goods.
- Market Access: Proper HS classification ensures you qualify for trade agreements.
- Data Reporting: HS codes also help track trade volumes globally.
HS Code Classification For Cosmetics Products
Cosmetics are not covered under one single HS code but spread across multiple headings in Chapter 33. A few examples include:
- 3303 – Perfumes and toilet waters
- 3304 – Beauty or makeup preparations and skincare products
- 3305 – Haircare products like shampoos, conditioners, and hair sprays
- 3307 – Shaving, deodorants, bath preparations, and personal hygiene products
GST Rates For Cosmetics In India
Cosmetics in India generally fall under the 28% GST slab, making them one of the higher-taxed categories compared to essential goods.
However, certain products like Ayurvedic cosmetics and herbal preparations may sometimes attract 18% GST depending on classification. As of September 2025, the Council has maintained cosmetics in the 28% category, but businesses must verify specific rates under CBIC notifications.
HS Codes And GST Rates For Cosmetics
Here is a table that lists some of the most searched cosmetics products, their HS codes, and applicable GST rates in India:
💅 GST on Personal Care & Beauty Products (2025 vs Earlier)
| 💄 Product | 📦 HS Code | 📋 Category | 💰 GST Rate (2025) | 📅 Earlier Rate |
|---|---|---|---|---|
| 🌹 Perfumes & Toilet Waters | 330300 | Fragrances and colognes | 28% | 28% |
| 💋 Makeup (Lipsticks, Mascara, etc.) | 330410 | Beauty/makeup products | 28% | 28% |
| 🧴 Skincare Creams & Lotions | 330499 | Face and body creams | 28% | 28% |
| 🧖 Shampoos | 330510 | Haircare products | 28% | 28% |
| 💨 Hair Sprays | 330530 | Styling sprays | 28% | 28% |
| 🧼 Deodorants & Antiperspirants | 330720 | Body sprays, roll-ons | 28% | 28% |
| 🛁 Bath Preparations | 330730 | Bath salts, oils | 28% | 28% |
| 🪒 Shaving Creams & Foams | 330710 | Men’s grooming | 28% | 28% |
| 🦷 Toothpaste (Cosmetic) | 330610 | Oral care (non-medical) | 18% | 18% |
💡 Note: Most beauty and grooming products attract a 28% GST. Exceptions like cosmetic toothpaste fall under 18%.
Final Thoughts
Cosmetics may look simple, but their HS code classification is diverse. From perfumes to skincare and shampoos, each product must be correctly identified for smooth customs clearance.
Currently, most cosmetics attract 28% GST in India, but specific items like toothpaste and certain herbal products are taxed at 18%. Businesses should always verify GST rates through the latest CBIC notifications before importing or selling cosmetics.
FAQs
Cosmetics are classified under Chapter 33, with codes ranging from 3303 to 3307 depending on the product.
Most cosmetics attract 28% GST, except some items like toothpaste, which may fall under 18%.
No, perfumes are classified under 3303, while deodorants fall under 3307.
Yes, certain herbal preparations may be taxed at 18%, but classification must be checked on a case-by-case basis.
Yes, HS codes are harmonized globally at the 6-digit level, though each country may extend to 8 or 10 digits.
