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Korean vs Chinese skincare manufacturers: cost, duties and control

Both countries make skincare for brands around the world. They differ most on US duties, product focus and how you protect your formula. Here is the comparison, with the math and the sources.

Duties and rules checked September 28, 2026. Tariffs change, so confirm with your customs broker before you order.

Side by side

Korea figures are KoreanOEM's own prices and timelines. Chinese factories vary too much for one number, so we list what to ask.

For the EU and UK, duty is the same. For the US, it is not.Customs duty on skincare under heading 3304 99 is 0% in the EU and the UK from both countries. Sold in the US, the same skincare pays 12.5% from Korea and 37.5% from China, as of September 28, 2026.

Factor	Korea (KoreanOEM)	China
Minimum order	500 units for most skincare, 1,000 for sheet masks and sunscreen. Smaller trial runs of library formulas on request.	Varies by factory and packaging supplier. Custom containers often have their own minimum, so get every minimum in writing.
Unit cost	A serum from $3.70 at 500 units, an estimated $2.96 at 1,000 and $2.15 at 5,000.	Varies widely with formula, packaging and volume. Often competitive on very large runs.
Samples and lead time	Lab samples in about 2 weeks. About 10 weeks to delivery with a library formula, 12 to 16 weeks with a custom one.	Depends on the factory. Ask for a dated plan from sample approval to shipment.
Product focus	Skincare was 74.7% of Korea's cosmetics exports in 2025. Our library covers 30 product types, from toners to sheet masks.	A broad base across skincare, makeup, personal care and packaging components.
US duty, HTS 3304.99.50	12.5% in total, under a Section 301 action in effect since July 24, 2026.	37.5% in total: 25% under the 2018 Section 301 action on China, plus 12.5% under the 2026 action.
EU and UK duty	0% customs duty on heading 3304 99 in both the EU and the UK. Import VAT applies.
Label origin	Made in Korea.	Made in China. Imports must show the country of origin in English.
Compliance documents	ISO 22716 (GMP) certified, FDA registered factory. We prepare the FDA MoCRA listing, the EU CPNP file and the UK SCPN notification.	A factory making cosmetics for the US must be FDA registered under MoCRA. Ask for the registration, ISO 22716 and your market's files.
Formula ownership	Custom formulas stay yours, and you receive the full INCI list.	Put ownership, confidentiality and non-use in a contract that can be enforced in China.
Time zone and contact	UTC+9, no daylight saving time. A US office in Atlanta, Georgia.	UTC+8, no daylight saving time. Confirm who answers in English, and when.

US rates from the US tariff schedule, Revision 19 (2026): headings 9903.05.71 for Korea, and 9903.05.30 plus 9903.88.03 (U.S. note 20(f)) for China. Customs brokerage and other entry charges come on top. For the US market as a third option, see Korea vs China vs the US.

The duty math per unit

US duty is charged on the value of the goods, so the gap grows with the price. On a unit with a factory price P, duty adds 0.125 × P from Korea and 0.375 × P from China. To land at the same cost after duty, a Chinese quote has to be about 18% lower than a Korean one, because 1.125 divided by 1.375 is about 0.82.

A $4.00 unit (example)	From Korea	From China
US duty per unit	$0.50	$1.50
Price plus duty	$4.50	$5.50
Duty on 1,000 units	$500	$1,500
Quote needed to match	$4.00	About $3.27 or less

Freight, customs brokerage and packaging are left out to isolate the duty, so ask your forwarder to quote both routes. At our starting price of $3.70 for a serum, duty from Korea adds one eighth of that per unit.

Where each one is strong

China

Scale and breadth

Very large runs where unit price is the main lever.
Skincare, makeup, personal care and packaging components from one supply base.
Markets outside the US: EU and UK duty on this heading is 0% from China, the same as from Korea.
An existing factory relationship: if you trust its quality system, switching has a cost too.

Korea

Small runs and skincare focus

Small first runs: 500 units at KoreanOEM for most skincare.
Skincare focus: 74.7% of Korea's cosmetics exports in 2025 were skincare.
Demand you can see in the data: the US became the largest destination for Korean cosmetics in 2025, and exports there rose 41.5% in the first half of 2026 (preliminary).
Lower US duty as of September 2026: 12.5% against 37.5%.

Export data: MFDS, May 22, 2026 and July 2, 2026. National figures for all Korean cosmetics, not KoreanOEM's sales. More on our export data page.

Made in Korea, Made in China and K-beauty

US rules require every imported product, or its container, to show the English name of its country of origin. A product made in China is marked Made in China, whatever the brand's styling or name.

Presenting a China-made product as Korean, in words or images, can mislead buyers. If Korean origin is part of your story, the product needs to be made in Korea, and the label will say so.

How to vet a factory in either country

FDA facility registration, which MoCRA requires of any factory making cosmetics for the US, renewed every two years.
An ISO 22716 (GMP) certificate: who issued it, and until when it is valid.
A sample you approve in writing before anything is made.
The full INCI list, and who owns the formula, written into the contract.
Stability and challenge tests for your formula in your container.
Staged payment: a deposit and a balance, not full prepayment.

The full checklist is in 12 questions to ask any skincare manufacturer, and how the Korean industry is organized is in Korean skincare manufacturers.

Questions brands ask

Is it cheaper to manufacture skincare in China than in Korea?

Often at very large volumes, but compare landed cost, not unit price. For the US, duty on HTS 3304.99.50 is 37.5% from China and 12.5% from Korea as of September 28, 2026, so a Chinese quote must be about 18% lower just to match after duty.

Are Chinese skincare factories FDA registered?

Any factory, in China, Korea or the US, that makes cosmetics for sale in the US must register with FDA under MoCRA and renew every two years. Ask for the registration details before you order.

Can I sell a China-made product as K-beauty?

The package must show the country where the product was made, so it would say Made in China. Presenting it as Korean-made can mislead buyers. If Korean origin is part of your story, have the product made in Korea.

Do EU and UK duties differ between Korea and China?

Not for this product heading. As of September 28, 2026, customs duty on 3304 99 is 0% in both the EU and the UK for goods from Korea and from China. Import VAT still applies.

What is the minimum order at a Korean skincare manufacturer?

At KoreanOEM, 500 units for most skincare and 1,000 for sheet masks and sunscreen, with smaller trial runs of library formulas on request. Other factories set their own minimums.