What is the import tax for cosmetic raw materials?
The import tax rate for cosmetic raw materials varies depending on the type and value of the product.
For products with a value greater than 10 yuan per milligrams per gram, a 50% tax rate applies; For products with a value of less than or equal to 10 yuan per milligram/gram, a tax rate of 20% applies. Similarly, for tablet products (such as facial mask), if the price is more than 10 yuan per tablet, the tax rate of 50% is applicable; If the price is less than or equal to 10 yuan per piece, a 20% tax rate will apply.
In addition, starting from January 1, 2024, cosmetics registrants and filers shall fill in the safety information of all raw materials used in the product formula when applying for special cosmetics registration or filing for ordinary cosmetics.
