UK Global Tariff · commodity code · HS 3304.99
3304 99 00 00: Beauty or make-up preparations and preparations: other, other
Other skin care and make-up preparations
✓ Can be used in a customs declaration Data: UK Global Tariff · checked on 24 October 2026
- 3304 Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or suntan preparations; manicure or pedicure preparations
- Other
- 3304 99 00 00 Other
What you pay
Importing into UK
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 3
- 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 - CITES
- Applies to goods from
- all countries
- Legal act
- 2021 No. 54
- 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 |
Footnotes
TN207 The Democratic People’s Republic of Korea (Sanctions) (EU Exit) Regulations 2019 impose tr…
TN208 The Syria (Sanctions) (EU Exit) Regulations 2019 impose trade restrictions on certain good…
TN701 According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9), as retained in UK La…
The prohibition shall not apply in respect of:
(a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established.
(b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014, as retained in UK Law, or in accordance with the EU-Ukraine Association Agreement
UK: imports by month · HS 3304.99
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 South Korea | £335.3m | 16.9% | +114.6% |
 France | £301.3m | 15.2% | +2.6% |
 United States | £271.7m | 13.7% | -10.2% |
 China | £196.9m | 9.9% | +7.4% |
 Italy | £130.6m | 6.6% | +12.2% |
 Poland | £119.1m | 6% | +2.6% |
 Germany | £118m | 5.9% | +4.7% |
 Spain | £84.9m | 4.3% | +22% |
Same subheading in other tariffs
3304.99 Beauty or make-up preparations and preparations: other, other
EU 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% Third-country duty 4 tariff lines · average 4.9% 
Mexico 25% Third-country duty 2 tariff lines 
Brazil 16.2% Third-country duty 2 tariff lines 
Argentina 18% – 25% Third-country duty 8 tariff lines · average 20.6% 
Peru 6% Third-country duty 1 tariff line 
New Zealand 5% Third-country duty 3 tariff lines 
Japan Free Third-country duty 2 tariff lines 
Taiwan Free Third-country duty 3 tariff lines 
GCC 5% Third-country duty 14 tariff lines 
Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 2 tariff lines 
North Macedonia 6.5% Third-country duty 1 tariff line 
Nigeria 20% Third-country duty 1 tariff line 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.
- 600015980 HMRC
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)…
- 600015611 HMRC
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…
- 600015104 HMRC
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,…
- 600014072 HMRC
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,…
- 600014073 HMRC
This product is a hand and body cream that is used to nourish and hydrate your skin. It contains the following ingredients include: aqua (water), cetearyl alcohol, stearic acid, glycerin, paraffinum liquidum (mineral oil), phenoxyethanol, peg-100 stearate, parfum (fragrance), glyceryl stearate,…
- 600014074 HMRC
This product is a lip balm that is used to provide a layer on the lip surface, sealing in moisture and protecting the lips from external exposure. The product contains the following ingredients: petrolatum, isopropyl myristate, cera microcristallina, butyrospermum parkii (shea) butter, olea…
- 600014082 HMRC
Tea Tree Facial Toner Facial toner that is used to soothe and cleanse your skin to leave it with a healthy glow. Packaged in a plastic bottle with lid. Ingredients: Aqua, Propylene Glycol, Diglycerin, Trehalose, Peg-40 Hydrogenated Castor Oil, Phenoxyethanol, Hydrolyzed Collagen, Caprylyl Glycol,…
- 600013270 HMRC
Hydro gel eye patches for beauty treatment for under the eyes. Formulated with essential oils. Direction for use: apply each mask under each eye, remove the masks after 15-20 minutes and tap gently under each eye with your fingertips until any remaining product is absorbed. Use 2-3 times per week.…
Legal notes
In the UK Global Tariff, 3304 99 00 00 is one of 1 line under subheading 3304.99, beauty or make-up preparations and preparations: other, other.
The third-country duty is 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 other skin care and make-up preparations (HS 3304.99) worth £2bn (up 11% on the year before), at an average of £12.22 per kg; South Korea supplied 17%, followed by France.
For the same subheading, the EU 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%.
The UK imported goods of subheading 3304.99 worth US$2bn in 2024; the largest supplier was the United States.
Questions and answers
What is the UK import duty for commodity code 3304 99 00 00?
The third-country duty in the UK Global Tariff is free. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 3304 99 00 00?
173 countries have a preferential rate on this line, 173 of them at 0%, under DCTS Comprehensive, European Union and DCTS Enhanced and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.
Do anti-dumping or other extra duties apply to 3304 99 00 00?
Additional duty of 35% on goods from Belarus and Russia. These are charged on top of the customs duty.
Where does the UK import these goods from?
For subheading 3304.99 as a whole, the largest supplier in 2024 was the United States (US$417m), followed by France.
Typical products
- after sun cream
- aloe vera skincare
- baby wipes
- balm
- barrier creams
- bath oil
- body lotions
- body scrub
- body wash
- cleanser, facial
- cleansing creams
- face cream
- face masks, cosmetic
- glitter, cosmetic
- hand cream
- hand lotion
Everyday names, not part of the legal text.