Subheading · Chapter 33 · Heading 3304
3304.10: Beauty or make-up preparations and preparations: lip make-up preparations
Lip make-up
Official description Lip make-up preparations
3304.10 is the HS subheading for lip make-up, under heading 3304 in chapter 33.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 3304 10 00 00 Lip make-up preparations Free
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 1
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 598
- Documents
- 9014
Import requirements 2
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Russia, Ukraine
- Legal act
- 2023 No. 440, S.I. 2022/395
- Documents
- 9011
- 9022
- 9038
- 9009
- 9010
- 9017
- Import controlImport control on luxury goods
- Applies to goods from
- North Korea
- Legal act
- S.I. 2019/411
- Documents
- Y945 Travellers' personal effects or goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
- Y946 Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509)
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| European Union (including code " EU") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| CPTPP | Brunei, Malaysia | Free |
| UK–Andorra agreement | Andorra | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Switzerland agreement | Switzerland | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Chile agreement | Chile | Free |
| UK–Cameroon agreement | Cameroon | Free |
| UK–Colombia agreement | Colombia | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Ecuador agreement | Ecuador | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Faroe Islands agreement | Faroe Islands | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| DCTS Standard | Indonesia | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Iceland agreement | Iceland | Free |
| UK–Jordan agreement | Jordan | Free |
| UK–Japan agreement | Japan | Free |
| UK–Kenya agreement | Kenya | Free |
| UK–South Korea agreement | South Korea | Free |
| UK–Lebanon agreement | Lebanon | Free |
| UK–Liechtenstein agreement | Liechtenstein | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–Mexico agreement | Mexico | Free |
| UK–Norway agreement | Norway | Free |
| UK–New Zealand agreement | New Zealand | Free |
| UK–Peru agreement | Peru | Free |
| UK–Papua New Guinea agreement | Papua New Guinea | Free |
| UK–Palestinian Territories agreement | Palestinian Territories | Free |
| UK–Serbia agreement | Serbia | Free |
| UK–Solomon Islands agreement | Solomon Islands | Free |
| UK–Singapore agreement | Singapore | Free |
| UK–San Marino agreement | San Marino | Free |
| UK–Tunisia agreement | Tunisia | Free |
| UK–Türkiye agreement | Türkiye | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 China | £66.5m | 32.1% | -1.6% |
 Italy | £33.9m | 16.4% | +4.8% |
 France | £27.6m | 13.3% | -4.5% |
 United States | £24.6m | 11.9% | -18.6% |
 South Korea | £15.6m | 7.5% | +16% |
 Germany | £13.3m | 6.4% | +28.4% |
 Canada | £5.5m | 2.6% | -13.1% |
 Belgium | £3.9m | 1.9% | -27% |
Same subheading in other tariffs
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$101.8kUS$101.8k+US$4m+US$67.5m+> US$525.8m
Exports: 171
- France: US$1.1bn
- China: US$833.9m
- South Korea: US$568.2m
- Italy: US$548.8m
- United States: US$525.8m
- Germany: US$373.7m
- Belgium: US$187.7m
- Canada: US$180.6m
- Poland: US$153.1m
- United Kingdom: US$136.8m
- Singapore: US$95.6m
- Netherlands: US$94.3m
- Czechia: US$92m
- Taiwan: US$92m
- Japan: US$82.4m
- Colombia: US$70.5m
- Spain: US$67.5m
- Türkiye: US$50.9m
- Luxembourg: US$44.5m
- Thailand: US$41.4m
- Mexico: US$29.2m
- Denmark: US$24.6m
- Croatia: US$18.6m
- Sweden: US$18.3m
- Vietnam: US$15.2m
- Hungary: US$13.2m
- Brazil: US$10.5m
- India: US$10.4m
- Russia: US$9.4m
- South Africa: US$9.2m
- Switzerland: US$9.2m
- Latvia: US$8.5m
- Australia: US$8.2m
- Austria: US$7.2m
- Slovakia: US$7.1m
- Greece: US$5.9m
- United Arab Emirates: US$5.8m
- Hong Kong SAR China: US$5.4m
- Malaysia: US$4.3m
- Bulgaria: US$4.1m
- Cambodia: US$4m
- Argentina: US$3.9m
- Indonesia: US$3.4m
- Lithuania: US$3.4m
- Kazakhstan: US$3m
- Belarus: US$2.4m
- Serbia: US$1.9m
- Finland: US$1.8m
- Bangladesh: US$1.8m
- Slovenia: US$1.8m
- New Zealand: US$1.7m
- Ireland: US$1.7m
- Estonia: US$1.6m
- Norway: US$1.4m
- Romania: US$1.4m
- Guatemala: US$1.3m
- Macao SAR China: US$1.2m
- Oman: US$1m
- Saudi Arabia: US$948.6k
- Israel: US$938k
Trade value (US$) no reported trade < US$1.6mUS$1.6m+US$18.6m+US$76.1m+> US$214.5m
Imports: 213
- United States: US$877.9m
- China: US$372.7m
- Germany: US$331.2m
- France: US$283.2m
- United Kingdom: US$270.4m
- Japan: US$220.3m
- Singapore: US$214.5m
- Canada: US$201.5m
- Spain: US$178m
- Netherlands: US$129.5m
- Italy: US$118.9m
- Poland: US$117.4m
- United Arab Emirates: US$116.1m
- Belgium: US$111.8m
- Australia: US$110.3m
- Mexico: US$98.3m
- Hong Kong SAR China: US$88.8m
- South Korea: US$84.6m
- Czechia: US$80.5m
- Türkiye: US$76.2m
- Russia: US$76.1m
- Vietnam: US$67m
- Denmark: US$66.9m
- Thailand: US$61.3m
- Saudi Arabia: US$60.5m
- India: US$57.7m
- Indonesia: US$54.7m
- Austria: US$51.3m
- Macao SAR China: US$50.3m
- Switzerland: US$46.2m
- Taiwan: US$40.5m
- Malaysia: US$39.4m
- Ireland: US$39.1m
- Sweden: US$38.2m
- Chile: US$37.4m
- Hungary: US$33.2m
- Croatia: US$31.7m
- Brazil: US$31.5m
- Kuwait: US$31.4m
- Romania: US$31.4m
- Greece: US$31m
- Philippines: US$29.2m
- Norway: US$29.1m
- Portugal: US$27.4m
- Ukraine: US$25.4m
- Kazakhstan: US$23.5m
- Israel: US$22.1m
- Peru: US$21m
- Qatar: US$20.2m
- South Africa: US$20.2m
- New Zealand: US$18.9m
- Finland: US$18.6m
- Ecuador: US$16.4m
- Colombia: US$15.5m
- Serbia: US$14.6m
- Slovakia: US$14.4m
- Argentina: US$11.9m
- Bulgaria: US$11.3m
- Iraq: US$10.9m
- Morocco: US$10.3m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | France | US$1.1bn | 19.8% |
| 2 | China | US$833.9m | 14.8% |
| 3 | South Korea | US$568.2m | 10.1% |
| 4 | Italy | US$548.8m | 9.8% |
| 5 | United States | US$525.8m | 9.3% |
| 6 | Germany | US$373.7m | 6.6% |
| 7 | Belgium | US$187.7m | 3.3% |
| 8 | Canada | US$180.6m | 3.2% |
| 9 |  Poland | US$153.1m | 2.7% |
| 10 | United Kingdom | US$136.8m | 2.4% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$877.9m | 15.6% |
| 2 | China | US$372.7m | 6.6% |
| 3 | Germany | US$331.2m | 5.9% |
| 4 | France | US$283.2m | 5% |
| 5 | United Kingdom | US$270.4m | 4.8% |
| 6 |  Japan | US$220.3m | 3.9% |
| 7 |  Singapore | US$214.5m | 3.8% |
| 8 | Canada | US$201.5m | 3.6% |
| 9 |  Spain | US$178m | 3.2% |
| 10 |  Netherlands | US$129.5m | 2.3% |
Binding rulings for similar goods 11
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.
- N316614 U.S. CBP
The tariff classification of lip gloss from China
- N312612 U.S. CBP
The tariff classification of a line of Goat face cosmetics from Australia.
- N301327 U.S. CBP
The tariff classification of Lip Gloss from China
- N300536 U.S. CBP
The tariff classification of Creative Kids Fashion Mobile Makeup Phone Set from China
- N290103 U.S. CBP
The tariff classification of Shopkins™ Lip Balm with Keepsake Tin from China
- N285765 U.S. CBP
The tariff classification of an emergency beauty kit from China
- 600013456 HMRC
A lip mask product to be applied to your lips. This product is cream in colour in a clear container with a white lid which says " intensive lip mask" on it, weighing 15 grams. The lip mask is sold alongside other cosmetic products with the aim of recreating a spa experience. Packaged in a woven,…
- 600012628 HMRC
A lip mask that is applied to the lips overnight to leave lips feeling hydrated. It is a vanilla flavour and comes with a spatula for easy application. It is packed in a box. Produced in China. Ingredients: Mineral Oil, hydrogenated Styrene/Isoprene Copolymer, Synethetic wax, Ozokerite,…
- 600012626 HMRC
This is a cherry flavour lip mask which is applied to the lips overnight to leave the lips feeling hydrated. The product includes a spatula for applying. It is packed in a cardboard box. Produced in China. Ingredients: Mineral Oil, Hydrogenated Styrene/Isoprene Copolymer, Synthetic wax, Ozokerite,…
- 600012627 HMRC
A lip mask that is applied to the lips overnight to leave lips feeling hydrated. It is a vanilla flavour and comes with a spatula for easy application. It is packed in a box. Produced in China. Ingredients: Mineral oil, hydrogenated Styrene/Isoprene Copalymer, Synthetic wax, Ozokerite,…
11 rulings in total for this code
Subheading 3304.10 is a single line in the UK Global Tariff, where the duty is duty-free.
The EU Combined Nomenclature has one tariff line for subheading 3304.10; the duty is duty-free.
Goods from 173 countries can enter the UK at a preferential rate instead of the standard Free; 173 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
In the 12 months to August 2026, the UK imported lip make-up worth £207m (down 1% on the year before), at an average of £26.23 per kg; China supplied 32%, followed by Italy.
World trade in lip make-up reached US$5.6bn in 2024, up 15.4% on 2023.
France was the largest exporter with 19.8% of the total, ahead of China.
Products classified here
Questions and answers
What is the HS code for beauty or make-up preparations and preparations: lip make-up preparations?
Beauty or make-up preparations and preparations: lip make-up preparations fall under HS subheading 3304.10, part of heading 3304, in section VI of the Harmonized System.
What is the import duty on beauty or make-up preparations and preparations in the UK?
Under the UK Global Tariff, imports under 3304.10 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on beauty or make-up preparations and preparations in the EU?
Under the EU Combined Nomenclature, imports under 3304.10 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most beauty or make-up preparations and preparations?
France, with US$1.1bn in 2024 (19.8% of world exports).
Which countries can export lip make-up to the UK duty-free?
173 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of Free applies. Pick a country above to see its rate.
Is there anti-dumping duty on lip make-up?
The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.
Where does the UK import lip make-up from?
In the 12 months to August 2026, the largest suppliers were China (32%), Italy (16%) and France (13%), out of total imports of £207m.
Typical products
Everyday names, not part of the legal text.