Subheading · Chapter 33 · Heading 3304

3304.30

3304.30: Manicure or pedicure preparations

Manicure and pedicure preparations

3304.30 is the HS subheading for manicure and pedicure preparations, under heading 3304 in chapter 33.

What you pay

Importing into UK

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 2
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 3304 30 00 00 Manicure or pedicure 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 schemeCountriesRate
standard rate (no agreement)—Free
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, 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")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, 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 more

Antigua & 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 more

Anguilla, 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

last 12 months£64.2m-12.6% · previous 12 months
Average import price£12.26 per kg
Jan 2024: £4.9mFeb 2024: £4.7mMar 2024: £5.6mApr 2024: £5mMay 2024: £4.8mJun 2024: £6.1mJul 2024: £6.2mAug 2024: £6mSept 2024: £6.7mOct 2024: £8.4mNov 2024: £7mDec 2024: £4.6mJan 2025: £5.8mFeb 2025: £4.7mMar 2025: £5.3mApr 2025: £4.4mMay 2025: £5.5mJun 2025: £6.3mJul 2025: £6.4mAug 2025: £8.5mSept 2025: £5.7mOct 2025: £8.5mNov 2025: £5.3mDec 2025: £4.7mJan 2026: £5.4mFeb 2026: £4.2mMar 2026: £4.8mApr 2026: £5mMay 2026: £4.7mJun 2026: £4.7mJul 2026: £6.1mAug 2026: £5.1m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
China £23.5m 36.6% -11.4%
United States £10.9m 17% -24.9%
France £7.5m 11.8% +7.3%
Spain £4.9m 7.6% -3.8%
Poland £2.4m 3.8% -23.6%
Germany £2.3m 3.6% +9.2%
Netherlands £2.1m 3.3% -10.9%
Belgium £1.4m 2.1% +21.5%

Same subheading in other tariffs

World trade in 2024

3304.30 · US$2bn

Trade value (US$) no reported trade < US$147kUS$147k+US$4m+US$24m+> US$127m

Exports: 155
  1. China: US$317m
  2. United States: US$186m
  3. Poland: US$180m
  4. Germany: US$175m
  5. France: US$127m
  6. Netherlands: US$63m
  7. Spain: US$52m
  8. Mexico: US$41m
  9. United Kingdom: US$36m
  10. South Korea: US$28m
  11. Belgium: US$28m
  12. Türkiye: US$26m
  13. Luxembourg: US$25m
  14. Italy: US$25m
  15. Switzerland: US$24m
  16. Austria: US$16m
  17. Czechia: US$15m
  18. Colombia: US$15m
  19. Hungary: US$13m
  20. Denmark: US$13m
  21. Sweden: US$11m
  22. Canada: US$10m
  23. Taiwan: US$10m
  24. Latvia: US$9m
  25. Portugal: US$9m
  26. Vietnam: US$8m
  27. Croatia: US$7m
  28. Ukraine: US$7m
  29. South Africa: US$6m
  30. India: US$6m
  31. Australia: US$6m
  32. Lithuania: US$5m
  33. Singapore: US$5m
  34. Japan: US$5m
  35. Bulgaria: US$5m
  36. Brazil: US$4m
  37. Estonia: US$4m
  38. Hong Kong SAR China: US$3m
  39. Guatemala: US$3m
  40. Ireland: US$3m
  41. Russia: US$3m
  42. Israel: US$2m
  43. Greece: US$2m
  44. Slovakia: US$2m
  45. Slovenia: US$2m
  46. Serbia: US$2m
  47. Romania: US$2m
  48. United Arab Emirates: US$1m
  49. Saudi Arabia: US$1m
  50. Thailand: US$1m
  51. Egypt: US$787k
  52. Argentina: US$757k
  53. Malaysia: US$642k
  54. Côte d’Ivoire: US$521k
  55. Norway: US$498k
  56. Moldova: US$475k
  57. Finland: US$465k
  58. Kazakhstan: US$461k
  59. Indonesia: US$448k
  60. Paraguay: US$355k

Top exporters

RankCountryValueShare
1 China US$317m 20.3%
2 United States US$186m 11.9%
3 Poland US$180m 11.5%
4 Germany US$175m 11.2%
5 France US$127m 8.1%
6 Netherlands US$63m 4.1%
7 Spain US$52m 3.3%
8 Mexico US$41m 2.6%
9 United Kingdom US$36m 2.3%
10 South Korea US$28m 1.8%

Top importers

RankCountryValueShare
1 Germany US$201m 12.9%
2 United States US$144m 9.2%
3 United Kingdom US$87m 5.6%
4 France US$86m 5.5%
5 Netherlands US$72m 4.6%
6 Canada US$70m 4.5%
7 Japan US$58m 3.7%
8 Italy US$57m 3.7%
9 Spain US$50m 3.2%
10 Poland US$48m 3.1%

Import duty on this product around the world 165

The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.

  • 18%median duty
  • 17number of duty-free countries (MFN)
  • 60%highest: Kiribati, Egypt, Sudan

165

Importing countryMFN dutylines from – todata year
Afghanistan 16% 2018 · HS 2012
Albania 6% 2023
Algeria 30% 2023
Angola 30% 2023 · HS 2017
Anguilla 15% 2021 · HS 2017
Antigua & Barbuda 20% 2021 · HS 2007
Argentina 18% 2023 · HS 2017
Armenia 6.5% 2023
Aruba 3% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 20% 2022
Bahrain 5% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 20% 2022 · HS 2017
Belarus 6.5% 2021 · HS 2017
Belize 20% 2023
Benin 20% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 10% 2023 · HS 2017
Bosnia & Herzegovina 10% 2022
Botswana 20% 2023
Brazil 18% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 20% 2023
Burundi 35% 2023
Cambodia 35% 2023 · HS 2017
Cameroon 30% 2023
Canada 6.5% 2023
Cape Verde 30% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 30% 2023
Chad 30% 2023
Chile 6% 2023 · HS 2017
China 5% 2023
Colombia 15% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 30% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 14% 2023
Côte d’Ivoire 20% 2023 · HS 2017
Cuba 5% 2023 · HS 2017
Dominica 20% 2023 · HS 2017
Dominican Republic 20% 2023
Ecuador 20% 2023 · HS 2017
Egypt 45% 2019 · HS 2017
El Salvador 15% 2022
Equatorial Guinea 30% 2023
Eswatini 20% 2023
Ethiopia 35% 2021 · HS 2017
European Union (27 countries) 0% 2023
Fiji 5% 2023
French Polynesia 13% 2023
Gabon 30% 2023
Gambia 20% 2023
Georgia 0% 2022 · HS 2017
Ghana 20% 2023
Gibraltar 3% 2023 · HS 2017
Grenada 20% 2023 · HS 2012
Guatemala 0% 2023
Guinea 20% 2023
Guinea-Bissau 20% 2023
Guyana 20% 2023 · HS 2017
Haiti 20% 2020 · HS 2017
Honduras 15% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 20% 2023
Indonesia 15% 2023
Iran 26% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 20% 2023
Japan 0% 2023
Jordan 5% 2023
Kazakhstan 5% 2023
Kenya 35% 2023
Kiribati 60% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 6.5% 2021 · HS 2017
Laos 6.5% 2023 · HS 2017
Lebanon 15% 2020 · HS 2017
Lesotho 20% 2023
Liberia 20% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 12%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 25% 2021 · HS 2017
Malaysia 0% 2023
Maldives 5% 2023
Mali 20% 2023
Mauritania 20% 2023 · HS 2017
Mauritius 0% 2023
Mexico 10% 2023 · HS 2017
Micronesia 25% 2021 · HS 2017
Moldova 6.5% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 30% 2023 · HS 2017
Morocco 2.5% 2023
Mozambique 20% 2023
Myanmar (Burma) 20% 2023 · HS 2017
Namibia 20% 2023
Nauru 10% 2021 · HS 2017
Nepal 15% 2023
New Zealand 5% 2023
Nicaragua 15% 2023
Niger 20% 2023
Nigeria 20% 2023
North Macedonia 6.5% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 20% 2023
Palau 25% 2023 · HS 2012
Palestinian Territories 12% 2017 · HS 2017
Panama 6.5% 2023
Papua New Guinea 20% 2023
Paraguay 6% 2023 · HS 2017
Peru 6% 2023 · HS 2017
Philippines 7% 2023
Qatar 5% 2023
Russia 6.5% 2021 · HS 2017
Rwanda 35% 2023
Samoa 20% 2020 · HS 2017
São Tomé & Príncipe 20% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 20% 2023
Seychelles 0% 2023
Sierra Leone 20% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 25% 2023 · HS 2017
South Africa 20% 2023
South Korea 6.5% 2023
Sri Lanka 20% 2023
St Kitts & Nevis 25% 2023
St Lucia 20% 2023 · HS 2012
St Pierre & Miquelon 20% 2021 · HS 2017
St Vincent & the Grenadines 20% 2023
Sudan 40% 2021 · HS 2017
Suriname 20% 2023 · HS 2007
Switzerland 9.9%* 2023
Syria 30% 2020 · HS 2012
Tajikistan 6.5% 2021 · HS 2012
Tanzania 35% 2023
Thailand 30% 2023
Togo 20% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 20% 2023 · HS 2012
Türkiye 25% 2023
Tuvalu 15% 2017 · HS 2017
Uganda 35% 2023
Ukraine 6.5% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 0% 2023
United States 0% 2023
Uruguay 18% 2023 · HS 2017
Uzbekistan 30%* 2021 · HS 2017
Vanuatu 20% 2023
Venezuela 18% 2023 · HS 2017
Vietnam 22% 2023
Wallis & Futuna 10% 2021 · HS 2012
Yemen 10% 2017 · HS 2017
Zambia 25% 2023
Zimbabwe 0.4% 2023

Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)

Classifications and correspondences

Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.

SITC Rev. 4
5532 Beauty/make-up preparations for the care of the skin (other than medicaments), including sunscreen/suntan preparations; manicure/pedicure preparations
End use (BEC Rev. 5)
Consumption goods · BEC 713101
CPC 2.1 product
35323 Perfume and toilet preparations
ISIC Rev. 4 activity
2023 Manufacture of soap and detergents, cleaning and polishing preparations, perfumes and toilet preparations

Earlier HS editions

HSCode
20173304.30unchanged
20123304.30unchanged
20073304.30unchanged
20023304.30unchanged
19963304.30unchanged
19923304.30unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 4

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.

  • N330174 U.S. CBP 9 February 2023 · 3304.30.00.00

    The tariff classification of the “Candy Pop Nail Stamper” from China

  • N290277 U.S. CBP 28 September 2017 · 3304.30.00.00

    The tariff classification of Hatchimals™ 4 Pack Nail Polish Set from China

  • N285765 U.S. CBP 25 May 2017 · 3304.30.00.00

    The tariff classification of an emergency beauty kit from China

  • 600012605 HMRC 26 March 2025 – 25 March 2028 · 3304 30 00 00

    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

Subheading 3304.30 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 3304.30; 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 manicure and pedicure preparations worth £64.2m (down 13% on the year before), at an average of £12.26 per kg; China supplied 37%, followed by United States.

World trade in manicure and pedicure preparations reached US$2bn in 2024, down 2.8% on 2023.

China was the largest exporter with 20.3% of the total, ahead of the United States.

Products classified here

Questions and answers

What is the HS code for manicure or pedicure preparations?

Manicure or pedicure preparations fall under HS subheading 3304.30, part of heading 3304, in section VI of the Harmonized System.

What is the import duty on manicure or pedicure preparations in the UK?

Under the UK Global Tariff, imports under 3304.30 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 manicure or pedicure preparations in the EU?

Under the EU Combined Nomenclature, imports under 3304.30 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 manicure or pedicure preparations?

China, with US$317m in 2024 (20.3% of world exports).

Which countries can export manicure and pedicure preparations 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 manicure and pedicure preparations?

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 manicure and pedicure preparations from?

In the 12 months to August 2026, the largest suppliers were China (37%), United States (17%) and France (12%), out of total imports of £64.2m.

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Typical products

Everyday names, not part of the legal text.