EU Combined Nomenclature · CN code · HS 3304.99
Other skin care and make-up 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 - CITES | All third countries | Regulation 0966/23 | 20 May 2023 |
| 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 6% reduced rate 
Bulgaria 20% 
Croatia 5% reduced rate 
Cyprus 19% 
Czechia 21% 
Denmark 25% 
Estonia 9% reduced rate 
Finland 13.5% reduced rate 
France 20% 
Germany 19% 
Greece 24% 
Hungary 27% 
Ireland 23% 
Italy 22% 
Latvia 21% 
Lithuania 21% 
Luxembourg 17% 
Malta 18% 
Netherlands 9% reduced rate 
Poland 23% 
Portugal 23% 
Romania 21% 
Slovakia 23% 
Slovenia 22% 
Spain 21% 
Sweden 25% TEDB · 26 October 2026
| Country | Value | Share | Change |
|---|---|---|---|
 South Korea | €1.3bn | 31.1% | +60.3% |
 United States | €686.3m | 16.4% | -7.1% |
 United Kingdom | €591.8m | 14.1% | -1% |
 China | €519.1m | 12.4% | +17.4% |
 Switzerland | €391.3m | 9.3% | -5% |
 Canada | €167m | 4% | -0.9% |
 Japan | €132.1m | 3.1% | +8.8% |
 Türkiye | €43.5m | 1% | +17.3% |
3304.99 Beauty or make-up preparations and preparations: other, other
UK Free Third-country duty 1 tariff line Türkiye Free Third-country duty 2 tariff lines USA Free General (MFN) 2 tariff lines Canada Free – 6.5% General (MFN) 4 tariff lines · average 4.9% 
Mexico 25% General (MFN) 2 tariff lines 
Brazil 16.2% General (MFN) 2 tariff lines 
Argentina 18% – 25% General (MFN) 8 tariff lines · average 20.6% 
Peru 6% General (MFN) 1 tariff line 
New Zealand 5% General (MFN) 3 tariff lines Japan Free General (MFN) 2 tariff lines 
Taiwan Free General (MFN) 3 tariff lines 
GCC 5% General (MFN) 14 tariff lines Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 2 tariff lines 
North Macedonia 6.5% General (MFN) 1 tariff line 
Nigeria 20% General (MFN) 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 three body oils from France
The tariff classification and country of origin of Wayla Lotus Ritual Body Serum
The tariff classification of Sea Buckthorn Oil Suppositories from Ukraine
The tariff classification of Dubai Peptide Clay Mask from South Korea
Berry flavour overnight lip mask. Designed as a preparation for the care of the lips. Ingredients include polyisobutene, mineral oil, diisostearyl malate, hydrogenated poly, microcrystalline wax, hydrogenated polyisobututene, triacontanyl pvp, tocopheryl acetate, butyrospermum parkii (shea)…
Face peptide crème, to be gently applied to the face. Packaged in a 50ml glass bottle. Ingredients: Aqua, Prunus Armeniaca Kernel Oil, Pentylene Glycol, Glyceryl Stearate Citrate, Olus Oil, Glycerin, Macadamia Integrifolia Seed Oil, Oenothera Biennis Oil, Silica, Cetearyl Alcohol, Xylityl…
Beauty Advent Calendar. An advent calendar compiled of 24 various beauty products. The calendar itself is a brightly coloured cardboard box packaging with drawers numbered from 1 - 24. The box opens outwards to reveal the drawers inside. Within the drawers are: 1 Lip gloss, 1 Lipstick, 1 Mascara,…
Cooling face mist that is used to hydrate and revitalise the skin. It contains the following ingredients: aqua (water), glycerin, aloe barbadensis (aloe vera) leaf water, peg-40 hydrogenated castor oil, phenoxyethanol, xylitylglucoside, butylene glycol, anhydroxylitol, sodium benzoate,…
115 rulings in total for this code
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 products (other than medicaments) put up for the care of the skin, presented in waddings, felt and nonwovens, such as moisturisers, toners and cleansers. Nevertheless, if the waddings, felt and nonwovens are impregnated, coated or covered with products providing the essential character of perfume, cosmetics, soap or detergent, they are excluded from this heading (headings 3307 and 3401, respectively).
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 | Other | Free | — |
| 2025 | unchanged | Free | — |
| 2024 | unchanged | Free | — |
| 2023 | unchanged | Free | — |
| 2022 | unchanged | Free | — |
| 2021 | unchanged | Free | — |
| 2020 | unchanged | Free | — |
| 2019 | Other | Free | — |
CN code 3304 99 00 is a line of the EU Combined Nomenclature under HS subheading 3304.99 (beauty or make-up preparations and preparations: other, other).
The third-country duty is free, and quantities are declared in —.
Imports of other skin care and make-up preparations (HS 3304.99) into the EU came to €4.2bn between September 2025 and August 2026 (up 15% on the year before); South Korea supplied 31%, 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 0%–6.5%, the Mexico duty is 25%, the Brazil duty is 16.2%, the Argentina duty is 18%–25%, 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 3304.99 worth US$15bn in 2024; the largest supplier from outside the EU was the United Kingdom, and the United Kingdom ranked 1st with US$1bn.
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 3304.99 as a whole, the largest supplier from outside the EU in 2024 was the United Kingdom (US$1bn), followed by the United States.
Everyday names, not part of the legal text.