Cosmetics Import Duty Calculator India

Customs duty on makeup and skincare imported into India, with 20% BCD, SWS, 18% IGST and the CDSCO registration to get first.

What you are importing

Makeup and skincare, HS 3304 99 90: Beauty or make-up preparations and skin-care preparations: other.

Country of origin

Value of the shipment

Invoice value

USD

Invoice currency

Exchange rate, ₹ per USD

₹

ECB reference rate of 2026-09-24. Customs uses the CBIC-notified import rate; enter it for an exact figure.

The invoice is

FOBFreight and insurance extra

CIFDelivered to an Indian port

Freight and insurance

Not known20% and 1.125% of FOB

I know them

Landed cost₹16,73,266₹5,10,953 in duty and IGST, 43.96% of value

Assessable value: ₹11,62,313; FOB plus default freight and insurance
Customs duty: ₹2,55,709; BCD 20% + SWS 10%
IGST: ₹2,55,244; Claimable as input tax credit if GST-registered
Cost after IGST credit: ₹14,18,022

Tax31%

Goods, freight, insurance69%
Customs duty15%
IGST15%

Duty receipt

Makeup and skincare, HS 3304 99 90, from China

These rates have not yet been checked against the CBIC tariff. Confirm them on ICEGATE or with your customs broker before relying on them.

Item	Rate	Charged on	Amount
Assessable value (CIF)			₹11,62,313
Basic Customs Duty	20%	₹11,62,313	₹2,32,463
Social Welfare Surcharge	10%	₹2,32,463	₹23,246
IGST	18%	₹14,18,022	₹2,55,244
Total duty and IGST	43.96%		₹5,10,953
Landed cost			₹16,73,266

Value converted at ₹95.9598 per USD. Excludes anti-dumping, safeguard and countervailing duties, port and handling charges and the customs broker's fee. An estimate, not an assessment.

Rates compiled 2026-09-26.

How it works

Duty is charged on the assessable value: what the goods cost, plus freight and insurance to the Indian port, converted to rupees at the exchange rate customs notifies. When freight or insurance is not known, customs takes them as 20% and 1.125% of the FOB value. Basic Customs Duty and any AIDC are percentages of that value, the Social Welfare Surcharge is a percentage of those duties, and IGST is charged last, on the value with every customs duty added. That stacking is why a 20% duty line costs about 44% in total at an 18% GST rate.

AV = (FOB + F + I) × R; BCD = AV × b; AIDC = AV × a; SWS = (BCD + AIDC) × s; IGST = (AV + BCD + AIDC + SWS) × g

FOB: Invoice value of the goods at the port of export
F, I: Freight and insurance to the Indian port
R: Customs exchange rate, ₹ per unit of the invoice currency
b: Basic Customs Duty rate, or the preferential rate under a trade agreement
a: Agriculture Infrastructure and Development Cess, on a few lines
s: Social Welfare Surcharge, 10% on most lines
g: IGST rate for the goods, the same as GST on a domestic sale

Worked example

A shipment of makeup and skincare from South Korea invoiced at $10,000 FOB (HS 3304 99 90), with freight and insurance not separately known.

1At ₹95.96 to the dollar the FOB value is ₹9,59,598; adding 20% freight and 1.125% insurance gives an assessable value of ₹11,62,313
2BCD at 20% is ₹2,32,463
3SWS at 10% of the customs duty adds ₹23,246
4IGST at 18% on ₹14,18,022 is ₹2,55,244

Duty and IGST come to ₹5,10,953, 44.0% of the assessable value, for a landed cost of ₹16,73,266. A GST-registered importer claims the IGST back, leaving ₹14,18,022.

Frequently asked questions

What is the HS code for makeup and skincare?

Usually 3304 99 90: "Beauty or make-up preparations and skin-care preparations: other". The last digits can change with material, power or use, and the duty can change with them, so check the full heading against your product before filing.

Do I need a licence to import cosmetics?

Yes. Under the Cosmetics Rules 2020 each brand and product must be registered with CDSCO before import, in the name of the importer or the manufacturer's Indian agent. Customs will not release unregistered cosmetics, and the labels must meet Indian labelling rules.

Does the India–Korea agreement lower duty on K-beauty?

For some lines it can. The preferential rate depends on the exact product and the agreement's schedule, which the calculator does not yet hold for cosmetics, so it charges the standard rate. Ask your supplier for a CEPA certificate and check the schedule for your line.

What is the difference between BCD and IGST?

Basic Customs Duty is a tax on importing: it is a cost to you, and nothing gives it back. IGST is GST charged at the border so imports bear the same tax as goods made in India. A GST-registered business claims it back as input tax credit against the GST it collects on sales, so for a registered reseller the real cost is the value plus customs duty; the calculator shows both.

What is the Social Welfare Surcharge?

A surcharge of 10% on the customs duties, not on the value, so 20% BCD becomes 22% in total. Since 2025, lines where part of the duty moved into AIDC, such as solar modules, gold and silver, are exempt from it so their overall rate did not rise.

Which exchange rate does customs use?

The rate CBIC notifies for imports, published every fortnight, in force on the day the Bill of Entry is filed. It is usually a little above the market rate. The calculator starts from a reference market rate; replace it with the notified rate for an exact figure.

How do I claim a lower duty under a free trade agreement?

Ask the supplier for a certificate of origin issued under the agreement, and claim the preferential rate on the Bill of Entry. Under CAROTAR 2020 you must also hold enough information to show the goods meet the agreement's rules of origin, and customs can deny the rate and ask for the difference if you cannot. Rates vary line by line; where the calculator does not know a line's preferential rate, it charges the standard rate.

Can I bring goods back without paying duty again?

Often, yes. Under Notification 45/2017-Cus, goods exported from India and re-imported within three years pay no duty if they are unchanged and still yours, for example unsold stock returned by a foreign buyer. Goods sent abroad for repair pay duty only on the repair cost, freight and insurance, not their full value.

Does this apply to courier and personal imports?

It applies to commercial shipments, including express courier consignments up to ₹10,00,000. Goods ordered for personal use are assessed under heading 9804 at a single flat rate instead of the product's own line, and genuine gifts up to ₹5,000 sent by post or courier are exempt. Travellers carrying goods in baggage use the baggage allowances, not this calculation.