The rates (from official sources)
| Item | Value | Source |
|---|---|---|
| Example commodity code | 3304990000 | EU TARIC |
| Third-country duty (applies to China) | 0% | EU TARIC |
| Import VAT | import VAT at the destination country rate (19% in Germany, 20% in France, 21% in the Netherlands and Spain) | European Commission |
HS chapter hint: chapter 33. The rate belongs to the exact code, not the product name, so check yours.
Worked example
1,000 units at US$1.50 each, US$350 freight, 0.5% insurance. Amounts in US$ for comparison; customs uses local currency at the official rate.
| Goods value | 1,500.00 |
| Freight | 350 |
| Insurance (0.5%) | 7.50 |
| Customs value (CIF) | 1,857.50 |
| Duty at 0% | 0.00 |
| Import VAT at 19% | 352.93 |
| Landed total incl. VAT | 2,210.43 |
| Per unit incl. VAT | 2.21 |
| Per unit ex VAT (if you reclaim VAT) | 1.86 |
Example figures, not a quote. Not included: broker fees, local delivery and sourcing-agent fees.
Low-value parcels: see the EU €3 parcel duty calculator.
FAQ
What is the EU import duty on cosmetics and make-up from China?
For commodity code 3304990000, the third-country duty that applies to Chinese goods is 0%, charged on the CIF value. Checked on EU TARIC on 29 Oct 2026. Other codes in chapter 33 can have other rates.
Do low-value EU parcels pay duty?
Parcels up to 150 euros have been duty free, but the EU is moving to a flat 3 euro duty per item category on low-value parcels. See our EU 3 euro parcel calculator for how it applies.
Which HS chapter are cosmetics and make-up in?
Usually chapter 33 (cosmetics, perfumes and toiletries). The exact code depends on material and use, for example make-up products. Confirm the code with your customs broker before you ship.
Same product, other markets
- Import duty on cosmetics and make-up from China to the US
- Import duty on cosmetics and make-up from China to the UK
- Import duty on cosmetics and make-up from China to Canada
- Import duty on cosmetics and make-up from China to Australia
More: China to US · China to UK · China to EU · China to Canada · China to Australia