Turkish Customs Tariff Schedule · GTİP code · HS 3304.10

3304.10.00.00.00

3304.10.00.00.00: Lip make-up: Güzellik veya makyaj müstahzarları ve cilt bakımı için: dudak makyaj müstahzarları

Lip make-up

✓ Can be used in a customs declaration Data: Turkish Customs Tariff Schedule, in force from 1 January 2026 · checked on 24 October 2026

This line has no official text in this language; it is shown in the language of its tariff.

  1. 3304 Güzellik veya makyaj müstahzarları ve cilt bakımı için müstah - zarlar (ilaçlar hariç) (güneş kremleri veya güneşlenme müstah - zarları dahil); manikür ve pedikür müstahzarları:
  2. 3304.10.00.00.00 Dudak makyaj müstahzarları

What you pay

Importing into Türkiye

Customs duty Free standard rate
Additional duties and charges 1 additional measure + ÖTV 20%
VAT 20 % standard rate; 10 % or 1 % for some goods
Duty calculatorCalculate duty and taxes →

Rates for Türkiye are the applied duties of the 2026 Import Regime Decision, as consolidated by the Ministry of Trade (amendments to August 2026). The additional customs duty (İGV) and, for some farm goods, the additional financial liability (EMY) come on top. Footnotes can lower a rate for named countries or periods: see the line page.

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 customs duty (İGV) 25%
    Applies to goods from
    all countries except Austria, Belgium, Bulgaria, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, Greece, Croatia, Hungary, Ireland, Italy, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia, Switzerland, Iceland, Liechtenstein, Norway, Albania, Venezuela, United Kingdom, Bosnia & Herzegovina, Morocco, Faroe Islands, Palestinian Territories, Georgia, South Korea, Israel, Montenegro, Kosovo, North Macedonia, Malaysia, Egypt, Mauritius, Moldova, Serbia, Singapore, Chile, Tunisia, Qatar
    Legal act
    Karar 3351 (İGV), 2026

Special consumption tax (ÖTV) in Türkiye

Goods in the lists of the ÖTV Law (No. 4760) pay special consumption tax once, at import or first sale, in addition to customs duty; it is part of the VAT base. The applied rate or amount is the one set by presidential decision; the description of the list row says which goods it covers.

List (IV): other goods · 33.04

Official wording: Güzellik veya makyaj müstahzarları ve cilt bakımı için müstahzarlar (ilaçlar hariç) (güneş kremleri veya güneşlenme müstahzarları dahil); manikür ve pedikür müstahzarları

  • Rate: 20%

Law No. 4760, consolidated lists (mevzuat.gov.tr) and presidential decisions · 1 October 2026 · latest decision No. 11822 (Official Gazette 1 October 2026)

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—Free
Türkiye’s free trade agreements
Albania, Austria, Belgium, Bosnia & Herzegovina and 48 more

Albania, Austria, Belgium, Bosnia & Herzegovina, Bulgaria, Chile, Croatia, Cyprus, Czechia, Denmark, Egypt, Estonia, Faroe Islands, Finland, France, Georgia, Germany, Greece, Hungary, Iceland, Ireland, Israel, Italy, Kosovo, Latvia, Liechtenstein, Lithuania, Luxembourg, Malaysia, Malta, Mauritius, Moldova, Montenegro, Morocco, Netherlands, North Macedonia, Norway, Palestinian Territories, Poland, Portugal, Romania, Serbia, Singapore, Slovakia, Slovenia, South Korea, Spain, Sweden, Switzerland, Tunisia, United Kingdom, Venezuela

Free
GSP (least developed countries)
Afghanistan, Angola, Bangladesh, Benin and 44 more

Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Equatorial Guinea, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritania, Mongolia, Mozambique, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

Free
GSP (developing countries)
Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands and 10 more

Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kenya, Kyrgyzstan, Micronesia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Tajikistan, Uzbekistan

Free
Türkiye–United Arab Emirates agreement United Arab Emirates Free
Türkiye–Qatar agreement Qatar Free
GSP+ Free

Same subheading in other tariffs

3304.10 Beauty or make-up preparations and preparations: lip make-up preparations

Binding rulings for similar goods

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 30 December 2020 · 3304.10.00.00

    The tariff classification of lip gloss from China

  • N312612 U.S. CBP 1 July 2020 · 3304.10.00.00

    The tariff classification of a line of Goat face cosmetics from Australia.

  • N301327 U.S. CBP 8 November 2018 · 3304.10.00.00

    The tariff classification of Lip Gloss from China

  • N300536 U.S. CBP 24 September 2018 · 3304.10.00.00

    The tariff classification of Creative Kids Fashion Mobile Makeup Phone Set from China

  • 600013456 HMRC 17 September 2025 – 16 September 2028 · 3304 10 00 00

    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 14 March 2025 – 13 March 2028 · 3304 10 00 00

    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 12 March 2025 – 11 March 2028 · 3304 10 00 00

    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 12 March 2025 – 11 March 2028 · 3304 10 00 00

    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

Legal notes

Chapter notes: Chapter 33 →

In the Turkish Customs Tariff Schedule, 3304.10.00.00.00 is one of 1 line under subheading 3304.10, beauty or make-up preparations and preparations: lip make-up preparations.

The statutory rate is free.

For the same subheading, the UK duty is free, the EU duty is free, the US duty is free, the Canada duty is 6.5%, the Mexico duty is 36%, 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%.

Türkiye imported goods of subheading 3304.10 worth US$76m in 2024; the largest supplier was Italy.

Questions and answers

What is the Türkiye import duty for GTİP code 3304.10.00.00.00?

The statutory rate in the Turkish Customs Tariff Schedule is free. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Where does Türkiye import these goods from?

For subheading 3304.10 as a whole, the largest supplier in 2024 was Italy (US$16m), followed by France.

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Typical products

Everyday names, not part of the legal text.