EU Combined Nomenclature · CN code · HS 3304.30
Manicure and pedicure preparations
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
Importing into EU
Charges on top of the customs duty, and rules the goods must meet at the border.
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
| Export measures | Destination | Legal act | Validity |
|---|---|---|---|
| Export control on luxury goodsSanctions regime: Russia | Russia | Regulation 0833/14 | 24 June 2023 |
| Export control on luxury goodsSanctions regime: North Korea | North Korea | Regulation 2062/17 | 28 June 2018 |
| Export control of fluorinated greenhouse gases | All third countries | Regulation 0573/24 | 31 January 2025 |
TARIC data as of 26 October 2026
The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.
Austria 20% 
Belgium 21% 
Bulgaria 20% 
Croatia 25% 
Cyprus 19% 
Czechia 21% 
Denmark 25% 
Estonia 9% reduced rate 
Finland 25.5% 
France 20% 
Germany 19% 
Greece 24% 
Hungary 27% 
Ireland 23% 
Italy 22% 
Latvia 21% 
Lithuania 21% 
Luxembourg 17% 
Malta 18% 
Netherlands 21% 
Poland 23% 
Portugal 23% 
Romania 21% 
Slovakia 23% 
Slovenia 22% 
Spain 21% 
Sweden 25% TEDB · 26 October 2026
| Country | Value | Share | Change |
|---|---|---|---|
 China | €110.5m | 55.5% | +3.2% |
 United States | €20.8m | 10.4% | -27.3% |
 Switzerland | €15.4m | 7.7% | +2.4% |
 Ukraine | €12.9m | 6.5% | +116% |
 United Kingdom | €10.2m | 5.1% | -19.9% |
 Türkiye | €6.2m | 3.1% | -6.1% |
 Hong Kong SAR China | €5.7m | 2.8% | +434.6% |
 South Korea | €2.5m | 1.3% | +8.4% |
3304.30 Manicure or pedicure preparations
UK Free Third-country duty 1 tariff line Türkiye Free Third-country duty 1 tariff line USA Free General (MFN) 1 tariff line 
Canada 6.5% Third-country duty 1 tariff line 
Mexico 25% Third-country duty 1 tariff line 
Brazil 16.2% Third-country duty 1 tariff line 
Argentina 18% Third-country duty 2 tariff lines 
Peru 6% Third-country duty 1 tariff line 
New Zealand 5% Third-country duty 3 tariff lines 
Japan Free Third-country duty 1 tariff line 
Taiwan Free Third-country duty 3 tariff lines 
GCC 5% Third-country duty 3 tariff lines Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 1 tariff line 
North Macedonia 6.5% Third-country duty 1 tariff line 
Nigeria 20% Third-country duty 1 tariff line Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
The tariff classification of the “Candy Pop Nail Stamper” from China
The tariff classification of Hatchimals™ 4 Pack Nail Polish Set from China
The tariff classification of an emergency beauty kit from China
Nail Polish Remover Nail polish remover that is used to remove nail polish from your nails. Packaged for retail sale in a plastic bottle with a black lid. 250ml Ingredients: Acetone, Aqua, Glycerine, Denatonium Benzoate, CI 14720, CI 16255
The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.
This subheading covers preparations used for fingernail and toenail care, cuticle and corn care or treatment. However, preparations used for the care of the skin, for example, hand creams, are excluded (generally, subheading 3304 99 00).
Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union
The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.
| Year | Description | Third-country duty | Supplementary unit |
|---|---|---|---|
| 2026 | Manicure or pedicure preparations | Free | — |
| 2025 | unchanged | Free | — |
| 2024 | unchanged | Free | — |
| 2023 | unchanged | Free | — |
| 2022 | unchanged | Free | — |
| 2021 | unchanged | Free | — |
| 2020 | unchanged | Free | — |
| 2019 | Manicure or pedicure preparations | Free | — |
In the EU Combined Nomenclature, 3304 30 00 is one of 1 line under subheading 3304.30, manicure or pedicure preparations.
The third-country duty is free, and quantities are declared in —.
In the 12 months to August 2026, the EU imported manicure and pedicure preparations (HS 3304.30) worth €199.3m (up 2% on the year before), at an average of €16.22 per kg; China supplied 56%, followed by United States.
For the same subheading, the UK duty is free, the Türkiye duty is free, the US duty is free, the Canada duty is 6.5%, the Mexico duty is 25%, the Brazil duty is 16.2%, the Argentina duty is 18%, the Peru duty is 6%, the New Zealand duty is 5%, the Japan duty is free, the Taiwan duty is free, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 6.5% and the Nigeria duty is 20%.
EU member states imported goods of subheading 3304.30 worth US$801m in 2024; the largest supplier from outside the EU was China, and the United Kingdom ranked 3rd with US$23m.
The third-country duty in the EU Combined Nomenclature is free; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
For subheading 3304.30 as a whole, the largest supplier from outside the EU in 2024 was China (US$76m), followed by the United States.
Everyday names, not part of the legal text.