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HS codes and import duties for skincare

Which code your product takes, how to find the national line and rate, what Korea's free trade agreements remove, the end of duty-free small parcels, import VAT, and current US tariffs on Korean goods.

Not legal or tax adviceTariff classification and duty rates depend on the exact product and change often. Confirm the code and rate with your customs broker, or ask for a binding ruling, before you ship.

Short answer

Most leave-on skincare (serums, toners, creams, eye creams, sheet masks, sunscreen) is classified under HS 3304.99; lip products under 3304.10, eye make-up 3304.20, nail products 3304.30, hair care under 3305, and liquid face and body washes usually under 3401.30. The normal duty on 3304.99 is 0% in the US, EU and UK, 6.5% in Canada and 5% in Australia, and Korea's free trade agreements can remove the Canadian and Australian rates for goods with valid origin proof. As of October 2026, US imports of Korean skincare pay a combined 12.5% under a Section 301 action in force since July 24, 2026, so check with your customs broker, because US tariffs have changed several times since 2025.

This guide goes deeper than the HS section of our export and import guide, which covers the documents and the steps of a shipment. For Incoterms, LCL and customs brokers, see Incoterms, LCL vs FCL and customs brokers.

How HS codes work

The Harmonized System (HS) is the World Customs Organization's product list used by more than 200 economies. The first 6 digits are the same everywhere. Each country adds its own digits for duty and statistics:

United States: 10-digit HTS (Harmonized Tariff Schedule) numbers, for example 3304.99.50.00.
European Union: 8-digit CN (Combined Nomenclature) codes, extended to 10 digits in TARIC for import measures.
United Kingdom: 10-digit commodity codes in the UK Trade Tariff for imports.
Canada: 10-digit tariff classification numbers in the Customs Tariff.
Australia: 8-digit tariff classifications plus a 2-digit statistical code.

Classification follows the General Interpretative Rules (GIRs): first the wording of the headings and the chapter notes, then the more detailed rules. For cosmetics, chapter 33 note 3 says headings 3303 to 3307 cover products suitable for use as those preparations and put up in packings for retail sale. That is why a finished, retail-packed serum goes to 3304, while the same liquid in a drum may not.

HS codes for skincare and cosmetics

Product	Usual HS subheading	Notes
Serums, ampoules, essences, toners, creams, lotions, eye creams, gels, face oils	3304.99	"Other" beauty and skin care preparations
Sunscreen and SPF moisturizers	3304.99	A US sunscreen is also an OTC drug under FDA rules; the tariff code does not change that
Sheet masks, wash-off and sleeping masks	3304.99	CBP ruling NY N308615 (2020) put paper sheet masks saturated with a skin care liquid in 3304.99.5000; check rulings for your substrate
Hydrogel eye patches	Usually 3304.99	Ask your customs broker; a ruling removes doubt
Lip balms, lip masks, tints	3304.10	Lip make-up preparations
Eye make-up	3304.20
Nail products	3304.30	Manicure or pedicure preparations
Powders	3304.91	Compressed or loose
Shampoo	3305.10
Conditioner, hair treatments, scalp serums	3305.90	Other hair preparations
Perfumes and toilet waters	3303	Often dangerous goods for transport too
Shaving products, deodorants, bath preparations, other	3307	3307.10 shaving, 3307.20 deodorants, 3307.30 bath, 3307.90 other
Bar soap	3401.11 or 3401.20	Toilet soap in bars, or soap in other forms
Foam cleansers, gel cleansers, face and body washes	3401.30	Organic surface-active preparations for washing the skin, liquid or cream, retail packed
Cleansing oils, cleansing balms, micellar water	3304.99 or 3401.30	Depends on whether the product is a surface-active washing preparation; ask your customs broker

These are the usual 6-digit subheadings in HS 2022. Your customs broker confirms the full national code for your exact product, and you can check the WCO nomenclature and your national tariff yourself.

How to find your national line and duty

Describe the product the way customs sees it.
What it is (cream, liquid cleanser), what it does (skin care, washing), what it contains in broad terms (surfactant-based or not), and how it is packed (retail units).
United States: the HTS.
Search hts.usitc.gov for the 6-digit code and read the 10-digit lines. The "General" column is the normal (MFN) rate; the "Special" column lists FTA rates, with KR for KORUS. Then check chapter 99 for extra duties such as Section 301. CBP's CROSS database holds past rulings on similar products.
European Union: TARIC.
Enter the code and Korea as the country of origin in the TARIC consultation or Access2Markets. It shows the third country duty, the preferential rate under the EU-Korea FTA and the origin rules.
United Kingdom: the UK Trade Tariff.
Search trade-tariff.service.gov.uk, choose the import code and Korea as origin. It shows the third country duty, the UK-Korea preference and the import VAT rate.
Canada: the Customs Tariff.
CBSA publishes the tariff by chapter each year, with the MFN rate and the Korea Tariff (KRT) under the Canada-Korea FTA.
Australia: the Working Tariff.
The Australian Border Force's current tariff lists the general rate and the preferential rates by agreement.
When in doubt, ask for a binding ruling.
CBP rulings in the US, Binding Tariff Information in the EU, Advance Tariff Rulings in the UK, and advance rulings in Canada and Australia give you a written decision on your product.

Duty rates by market

Normal customs duty, before any extra tariffs, as listed in each official tariff in October 2026.

Market	3304.99 (most skincare)	3401.30 (liquid cleansers)	Korean origin with FTA proof
United States	Free (3304.99.50)	4% (3401.30.10, aromatic surfactants) or free (3401.30.50)	Free under KORUS where a rate applies; Section 301 duty still applies (see below)
European Union	0%	Check TARIC	0% for qualifying goods under the EU-Korea FTA
United Kingdom	0%	4%	0% for qualifying goods under the UK-Korea FTA
Canada	6.5% (3304.99.90)	Check the CBSA tariff	Free under the Korea Tariff (CKFTA) for qualifying goods
Australia	5% (3304.99.00)	Check the ABF tariff	KAFTA can reduce the rate for goods that meet its origin rules; confirm in the ABF tariff

Other markets follow the same logic: the Gulf states apply a common external tariff, and Southeast Asian countries have rates under ASEAN-Korea and RCEP. Ask your importer for the rate before you quote prices. For EU and UK, 3307.90 products pay more than 3304 products as third country goods (6% in the UK, for example), so classification matters even where skincare itself is duty free.

Korea's free trade agreements and the Certificate of Origin

Agreement	Market	In force
KORUS FTA	United States	2012
EU-Korea FTA	European Union	2011
UK-Korea FTA	United Kingdom	2021
Canada-Korea FTA (CKFTA)	Canada	2015
Korea-Australia FTA (KAFTA)	Australia	2014
RCEP	ASEAN members, Japan, China, Australia, New Zealand	2022 for Korea

An FTA rate is not automatic. The goods must meet the agreement's rules of origin, the shipment usually has to travel directly or keep its origin through any transit country, and the importer must claim the rate with valid proof. Proof takes different forms:

Self-certification. Under KORUS, the claim rests on a certification of origin by the importer, exporter or producer. Under the EU-Korea FTA, the exporter writes an origin declaration on the invoice: an approved exporter for any value, or any exporter for consignments up to EUR 6,000. The UK-Korea FTA follows a similar model.
Certificates issued in Korea. Under several other agreements, such as those with China, ASEAN and India, the Korea Customs Service or the Korea Chamber of Commerce and Industry issues the certificate.
Keep the records. Customs can ask for proof of origin after import. Keep the certificate or declaration with the commercial invoice.

Tell your manufacturer before shipment that you need FTA origin proof, so it is prepared with the export documents. An FTA lowers normal customs duty only. Extra tariffs such as the US Section 301 duty, import VAT or sales tax, broker fees and port charges still apply.

US tariffs on Korean goods, as of October 2026

US duties on Korean goods have changed several times. The timeline, from official notices and law firm summaries:

2025: IEEPA tariffs.
Tariffs imposed under the International Emergency Economic Powers Act applied to Korean goods, including skincare that is normally duty free.
February 20, 2026: Supreme Court ruling.
In Learning Resources, Inc. v. Trump, the Court held that IEEPA does not authorize tariffs. Refunds for entries that paid IEEPA duties are being processed by CBP through its ACE system; ask your customs broker whether your entries qualify.
February 24 to July 23, 2026: Section 122.
A temporary 10% surcharge under Section 122 of the Trade Act applied for up to 150 days, and expired as the next measure began.
From July 24, 2026: Section 301 (forced labor investigation).
USTR's final action sets a combined rate for goods of Korea, Japan and Switzerland: where the normal (column 1) rate is below 12.5%, the total of normal duty plus the Section 301 duty is 12.5%; goods already at 12.5% or more pay no extra. For skincare under 3304.99.50, normally free, that means 12.5% of the goods value. Goods loaded and in transit before the start date had a short exception.
Still open: Section 301 (excess capacity investigation).
USTR opened a separate investigation of 16 economies, including Korea, on March 11, 2026. As of late October 2026 no final action had been published. It could add duties.

Because these measures change with little notice, check three official places before each shipment: USTR press releases and Federal Register notices, CBP's CSMS messages (Cargo Systems Messaging Service), and chapter 99 of the HTS. Your customs broker sees CSMS messages the day they are issued.

De minimis: the end of duty-free small parcels

De minimis is a value below which a parcel enters without duty (and sometimes without tax). Many markets have cut or removed it since 2025, which matters for samples and for shipping orders from Korea one by one.

Market	Position as of October 2026
United States	The $800 de minimis exemption has been suspended for all countries since August 2025. In June 2026 CBP made the suspension indefinite by rule, for mail and for all other modes, and set up a postal informal entry process. The statutory exemption is due to end on July 1, 2027.
European Union	From July 1, 2026, B2C parcels worth up to EUR 150 pay a flat EUR 3 customs duty per item category (based on tariff classification), until normal duty rates apply from July 1, 2028. VAT was already due on all imports (collected through IOSS for sales up to EUR 150).
United Kingdom	Customs duty relief for consignments up to £135 still applies; VAT on those sales is charged by the seller or marketplace at the point of sale. The government announced in its November 2025 budget that the relief will end, with full removal expected by March 2029.
Canada	Courier and mail imports from outside the US and Mexico are free of duty and tax only up to CAD 20.
Australia	Goods with a customs value of A$1,000 or less enter without duty at the border, but GST (10%) is collected at sale by registered overseas sellers and marketplaces. Above A$1,000, duty and GST are paid at the border.

Import VAT, GST and sales tax

European Union: import VAT at the rate of the country of import (standard rates range from 17% to 27%), usually on the customs value including freight to the EU border plus duty. VAT-registered importers can usually reclaim it.
United Kingdom: import VAT at 20% for skincare, on the value plus freight, insurance and duty. Registered businesses can account for it through postponed VAT accounting.
Canada: GST at 5% on the duty-paid value at import, with provincial sales tax or the harmonized sales tax (HST) where it applies.
Australia: GST at 10%, on the customs value plus duty, transport and insurance for goods over A$1,000.
United States: no import VAT. State and local sales tax applies when you sell, under each state's rules.

Import VAT is a cash flow cost even when you can reclaim it later. Put it in your cash flow plan. Company and tax registrations per country are covered in business setup by country.

Worked examples

All values are our own rounded examples. Duty rates are those listed above, as of October 2026.

Example 1: United States, 1,000 serumsCommercial invoice value FOB Incheon: $4,000. HTS 3304.99.50, normally free. Section 301 combined rate for goods of Korea: 12.5%, so duty is $500. Add the merchandise processing fee (a small percentage of value with a minimum and maximum per entry), the harbor maintenance fee of 0.125% if it comes by sea, and your customs broker's fee. US duty is charged on the transaction value, so the freight from Korea is not part of the duty base.

Example 2: United Kingdom, 1,000 serums and 500 foam cleansersSerums £3,200, cleansers £1,100, freight and insurance £500. Serums (3304 99 00 00): 0% duty. Cleansers (3401 30 00 00): 4% as third country goods, about £49 on their share of the value including freight, or 0% with a valid UK-Korea origin declaration. Import VAT: 20% on the whole value plus freight and any duty, about £970, reclaimable if you are VAT registered.

Example 3: Canada, 1,000 creamsValue for duty CAD 5,500. 3304.99.90 at the MFN rate of 6.5%: CAD 357.50. With CKFTA origin proof and the Korea Tariff: free, saving the full CAD 357.50. GST at 5% on the duty-paid value: CAD 275 with the FTA, or about CAD 293 without it.

Example 4: Australia, 1,000 tonersCustoms value A$6,000. 3304.99.00 at the general rate of 5%: A$300, unless a KAFTA preference applies. GST at 10% on the customs value plus duty, transport and insurance (say A$700): about A$700 with the 5% duty, or A$670 without it.

Duty is only one line of landed cost. See the pricing guide for the full cost stack, and the coming landed cost calculator.

Common mistakes

Using one code for the whole range: a foam cleanser (3401.30) and a cream (3304.99) can carry different duty.
Assuming "duty free" in the US because 3304.99.50 shows Free, and missing the Section 301 duty in chapter 99.
Forgetting to ask for FTA origin proof before shipment, then paying the full Canadian or Australian rate.
Routing Korean goods through a third country and losing the FTA rate under direct transport rules.
Shipping consumer orders one by one from Korea after de minimis was cut, and paying duty and fees on every parcel.
Leaving import VAT or GST out of the cash plan because it can be reclaimed later.
Relying on a supplier's or a website's code without checking it with your customs broker.

Checklist

Every SKU has a 6-digit HS code and a national code confirmed by your customs broker
Normal duty rate checked in the official tariff for each market
Extra duties checked (US chapter 99 and CBP CSMS messages)
FTA origin proof requested from your manufacturer before shipment
Shipping route keeps FTA eligibility (direct transport)
Import VAT or GST in the cash plan
De minimis position checked before sending samples or parcels
Commercial invoice shows the code, value, currency, Incoterm and origin
A binding ruling requested for any unclear product
A date set to recheck US tariffs before each shipment

How KoreanOEM helps

We prepare the export side so your customs broker can clear the goods at the right rate.

Export documents with every order: commercial invoice, packing list, export declaration and SDS, with the HS code your customs broker confirms.
A Certificate of Origin for FTA duty rates, issued with the export documents when you ask before shipment.
A Certificate of Free Sale where your market asks for one: USD 100 per certificate for up to 10 products, USD 10 per extra product.
FOB Incheon prices, so the goods value on the invoice is clear for duty, and freight is quoted by your forwarder or by us once cartons are packed. See our export work.

Get a free quote Read the import guide

Frequently asked questions

What is the HS code for skincare?

Most leave-on skincare, including serums, toners, creams, sheet masks and sunscreen, is HS 3304.99. Lip products are 3304.10, shampoo 3305.10, other hair care 3305.90, and liquid face and body washes usually 3401.30; your customs broker confirms the full national code.

What duty do I pay on Korean skincare in the US?

As of October 2026, skincare under HTS 3304.99.50 from Korea pays 12.5% in total under a Section 301 action in force since July 24, 2026, although the normal rate is free. Tariffs have changed several times since 2025, so confirm with your customs broker before each shipment.

Does KORUS make Korean skincare duty free in the US?

KORUS removes normal US duty for qualifying Korean goods, and most skincare under 3304.99.50 is already free at the normal rate. It does not remove the Section 301 duty, which as of October 2026 brings goods of Korea up to a combined 12.5%.

Is there import duty on Korean skincare in the EU and UK?

Customs duty on 3304.99 skincare is 0% in both the EU and the UK, and Korean-origin goods also qualify for 0% under the EU-Korea and UK-Korea FTAs. Import VAT still applies, and some codes such as liquid cleansers (3401.30) carry duty without valid origin proof.

How do I get the Certificate of Origin for an FTA rate?

Ask your manufacturer before shipment so the origin proof is prepared with the export documents. Depending on the agreement it is a self-certification or invoice declaration by the exporter, or a certificate issued in Korea by the Korea Customs Service or the Korea Chamber of Commerce and Industry.

Is there still a de minimis exemption for parcels to the US?

No. The $800 de minimis exemption has been suspended for all countries since August 2025, CBP made the suspension indefinite by rule in June 2026, and the statutory exemption is due to end on July 1, 2027, so even small parcels can be charged duty.

What duty does Canada charge on skincare from Korea?

The MFN rate on 3304.99.90 is 6.5%, but qualifying Korean goods enter free under the Korea Tariff of the Canada-Korea FTA with valid origin proof. GST at 5% and any provincial tax still apply on the duty-paid value.

Are sheet masks classified as cosmetics for customs?

Usually yes. In the US, CBP ruling NY N308615 classified paper sheet masks saturated with a skin care liquid under 3304.99.5000, and other markets treat them under heading 3304 as well, but confirm with your customs broker for your mask material.

Sources

Checked against these sources in October 2026. Rules and fees change; check with the authority or your importer before you sell.