Korean Cosmetics Import Tariff by Country: HS 3304.99

Conclusion: checked against official tariff schedules, only two of seven major markets, Canada (6.5%) and Australia (5%), charge a general (MFN) import duty on HS 3304.99 skincare, and both cut it to 0% for Korean-origin goods under their free trade agreements with Korea.

The United States, the United Kingdom, Japan and Singapore already apply 0%, and Hong Kong levies no tariff on cosmetics. The Korean cosmetics import tariff by country is therefore low almost everywhere, but the US has applied a separate additional duty to Korean goods since July 2026, so tariff rates alone do not give you the landed cost.

Korean cosmetics import tariff by country (HS 3304.99)

Swipe sideways to see the whole table.

1. Canada: national tariff line 3304.99.90. ↩ Back to the table
2. United States: the MFN rate is already 0%. ↩ Back to the table
3. Japan: WTO bound rate; the general rate is 5.8%. ↩ Back to the table
4. Singapore: cosmetics are not a dutiable good. ↩ Back to the table
5. Hong Kong: cosmetics are not a dutiable commodity. ↩ Back to the table

Scope, sources and date

• Product: HS subheading 3304.99, other beauty, make-up and skin care preparations including sunscreens, which covers most skincare. Countries split it further at 8 to 10 digits, so a national line within the same subheading can carry a different rate. For Canada the figure is tariff item 3304.99.90 (sunscreens, creams and lotions, other).
• What is compared: customs duty only. VAT, GST, excise and clearance fees are not included.
• FTA rates: apply only to goods that meet the agreement’s origin rules and are covered by valid proof of origin.
• Japan: the general rate is 5.8%, but goods from WTO members receive the lower WTO bound rate of 0%, so the MFN column shows 0%.
• US additional duties are excluded from the table: on 23 July 2026 the US Trade Representative announced Section 301 forced-labor actions, placing Korea in the group subject to “10 percent or 12.5 percent, net of Most-Favored-Nation (MFN) rate”. Product-level application is set out in the Federal Register notice, so treat it separately from the MFN and FTA rates above.
• Markets left out: China, Taiwan, Vietnam and the EU are not included because we could not read the 3304.99 rate directly from an official schedule when the data was collected.
• Date accessed: 16 October 2026. Tariff rates change annually and with trade measures.

What the numbers show

First, import duty on skincare is not a major cost in these developed markets. Five of the seven apply 0% MFN, and the two that do charge duty both have FTAs with Korea that remove it.

Second, the real difference is proof of origin. FTA rates only apply with a certificate of origin or an origin declaration, so for shipments to Canada or Australia the paperwork directly affects price competitiveness. See Korea certificate of origin for the options.

Third, duty rates do not equal landed cost. Additional duties such as the US measure sit outside FTAs, and most markets charge import VAT or GST on top. When you compare quotations, look at the Incoterms® rule and the destination’s tax structure together.

Finally, the exact rate depends on the national tariff line in the importing country. See HS codes for cosmetics for classification and how to export cosmetics from Korea for the full export flow.

Related reading: HS codes for cosmetics · Korea certificate of origin · How to export cosmetics from Korea

Site pages: Services · FAQ · Contact us

Incoterms® and the Incoterms® 2020 logo are trademarks of ICC. Use of these trademarks does not imply association with, approval of or sponsorship by ICC unless specifically stated above. The Incoterms® Rules are protected by copyright owned by ICC.