Subheading · Chapter 33 · Heading 3304
3304.20: Beauty or make-up preparations and preparations: eye make-up preparations
Eye make-up
Official description Eye make-up preparations
3304.20 is the HS subheading for eye make-up, under heading 3304 in chapter 33.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 3304 20 00 00 Eye 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 | £49.5m | 27.4% | +7.5% |
 Italy | £43.7m | 24.2% | +0.2% |
 France | £18.3m | 10.1% | -24% |
 Germany | £16m | 8.9% | -2.3% |
 United States | £15.6m | 8.6% | +4.4% |
 South Korea | £10.8m | 6% | +9.2% |
 Canada | £4.7m | 2.6% | -27.4% |
 Japan | £4.1m | 2.3% | -8.1% |
Same subheading in other tariffs
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$124kUS$124k+US$4m+US$56m+> US$368m
Exports: 172
- China: US$818m
- Italy: US$726m
- France: US$638m
- Germany: US$576m
- United States: US$368m
- South Korea: US$242m
- Poland: US$232m
- Japan: US$189m
- Belgium: US$118m
- Czechia: US$116m
- United Kingdom: US$112m
- Canada: US$109m
- Taiwan: US$72m
- Netherlands: US$62m
- Spain: US$61m
- Luxembourg: US$56m
- Mexico: US$49m
- Denmark: US$48m
- Türkiye: US$43m
- Colombia: US$38m
- Croatia: US$19m
- Sweden: US$18m
- Brazil: US$18m
- Hungary: US$17m
- Singapore: US$17m
- Russia: US$16m
- Thailand: US$14m
- Bulgaria: US$14m
- Austria: US$12m
- Argentina: US$10m
- Switzerland: US$7m
- Australia: US$7m
- Kazakhstan: US$5m
- Hong Kong SAR China: US$5m
- Vietnam: US$5m
- Latvia: US$5m
- Lithuania: US$5m
- United Arab Emirates: US$5m
- India: US$4m
- Malaysia: US$4m
- Greece: US$3m
- South Africa: US$3m
- Finland: US$3m
- Dominican Republic: US$3m
- Portugal: US$3m
- Slovenia: US$3m
- Ireland: US$2m
- Belarus: US$2m
- Romania: US$2m
- Bangladesh: US$2m
- Indonesia: US$2m
- Ukraine: US$2m
- Pakistan: US$2m
- Slovakia: US$2m
- Estonia: US$2m
- Cyprus: US$2m
- Norway: US$2m
- Israel: US$1m
- Serbia: US$1m
- Philippines: US$934k
Trade value (US$) no reported trade < US$1mUS$1m+US$15m+US$63m+> US$158m
Imports: 210
- United States: US$691m
- France: US$421m
- Germany: US$327m
- United Kingdom: US$253m
- Canada: US$172m
- Netherlands: US$169m
- Spain: US$158m
- Italy: US$155m
- Poland: US$145m
- Japan: US$144m
- Hong Kong SAR China: US$139m
- Belgium: US$130m
- China: US$114m
- Russia: US$96m
- Czechia: US$91m
- Australia: US$90m
- United Arab Emirates: US$85m
- Türkiye: US$75m
- Mexico: US$66m
- Singapore: US$65m
- Denmark: US$63m
- Sweden: US$61m
- Austria: US$60m
- Switzerland: US$53m
- South Korea: US$47m
- Ireland: US$46m
- Saudi Arabia: US$43m
- Taiwan: US$42m
- Indonesia: US$41m
- Thailand: US$40m
- Hungary: US$37m
- Norway: US$37m
- India: US$35m
- Croatia: US$34m
- Kazakhstan: US$34m
- Chile: US$32m
- Romania: US$30m
- Ukraine: US$29m
- Greece: US$29m
- Brazil: US$28m
- Finland: US$26m
- Portugal: US$22m
- Colombia: US$21m
- Malaysia: US$19m
- South Africa: US$19m
- Peru: US$18m
- Kuwait: US$17m
- Slovakia: US$17m
- New Zealand: US$15m
- Iraq: US$15m
- Bulgaria: US$15m
- Ecuador: US$15m
- Serbia: US$14m
- Qatar: US$14m
- Israel: US$13m
- Vietnam: US$13m
- Lithuania: US$12m
- Belarus: US$12m
- Argentina: US$11m
- Philippines: US$10m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$818m | 16.6% |
| 2 | Italy | US$726m | 14.7% |
| 3 | France | US$638m | 12.9% |
| 4 | Germany | US$576m | 11.7% |
| 5 | United States | US$368m | 7.5% |
| 6 | South Korea | US$242m | 4.9% |
| 7 |  Poland | US$232m | 4.7% |
| 8 | Japan | US$189m | 3.8% |
| 9 |  Belgium | US$118m | 2.4% |
| 10 |  Czechia | US$116m | 2.3% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$691m | 14% |
| 2 | France | US$421m | 8.5% |
| 3 | Germany | US$327m | 6.6% |
| 4 | United Kingdom | US$253m | 5.1% |
| 5 | Canada | US$172m | 3.5% |
| 6 |  Netherlands | US$169m | 3.4% |
| 7 |  Spain | US$158m | 3.2% |
| 8 | Italy | US$155m | 3.1% |
| 9 | Poland | US$145m | 2.9% |
| 10 | Japan | US$144m | 2.9% |
Binding rulings for similar goods 6
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.
- N320494 U.S. CBP
The tariff classification of a DIY Girl Disney Frozen Makeup kit from China
- N318976 U.S. CBP
The tariff classification and country of origin of six colors of eyebrow pencils from Italy.
- N318707 U.S. CBP
The tariff classification of a makup gift set (Item # CAB56064G) from China
- N304524 U.S. CBP
The tariff classification of Lash Ease™ Fiber Building Mascara from China
- N302073 U.S. CBP
The tariff classification of Cute Make-up Pallete from China
- N285820 U.S. CBP
The tariff classification of 3 Second Brow from China
The UK Global Tariff has one tariff line for subheading 3304.20; the duty is duty-free.
Subheading 3304.20 is a single line in the EU Combined Nomenclature, where the duty is duty-free.
173 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of Free.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
Imports of eye make-up into the UK came to £180.7m between September 2025 and August 2026 (down 0% on the year before); China supplied 27%, followed by Italy.
In 2024, countries exported eye make-up worth US$5bn (−4% year on year).
The largest exporter was China (US$818m), followed by Italy.
Products classified here
Questions and answers
What is the HS code for beauty or make-up preparations and preparations: eye make-up preparations?
Beauty or make-up preparations and preparations: eye make-up preparations fall under HS subheading 3304.20, 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 3304.20 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 3304.20 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?
China, with US$818m in 2024 (16.6% of world exports).
Which countries can export eye 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 eye 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 eye make-up from?
In the 12 months to August 2026, the largest suppliers were China (27%), Italy (24%) and France (10%), out of total imports of £180.7m.