Imported Cosmetics Tariffs Adjusted in Dec 2017

On November 22, 2017, the Tariff Commission of State Council released a Notice regarding the adjustment of import tariff to some consumer goods. The adjusted import tariffs will come into force on December 1, 2017.

Since 2015, the State Council has gradually reduced the import tariffs on some consumer goods, such as clothing, bags, shoes and boots, specialty food and drugs etc. The import tariff of the consumer goods has a further reduction based on the previous reduction, covering food, health food, medicines, daily necessities, clothing, shoes and hats, household appliances, cultural entertainment, and other types of consumer goods. There are totally 187 Tax ID with 8 digits involved. The average tax rate dropped from 17.3% to 7.7%. Please refer to the details of the tax rate adjustment for imported cosmetics and related personal care products via the below table

NO

Tax ID

Product name

MFN tax rate in 2017(%)

Temporary tariff rate from 1st Dec%)

61

33030000

Perfume and Toilet water

10

5

62

33041000

Lip care cosmetics

10

5

63

33042000

Eye care cosmetics

10

5

64

33043000

Manicure/pedicure care cosmetics

15

5

65

33049100

face powder(no matter to be compressed)

10

5

66

33049900

Other cosmetics or skincare products

6.5

2

67

33051000

Shampoo

6.5

2

68

33052000

Hair perm products

15

5

69

33053000

Hair styling agent

15

5

70

33059000

Other hair care products

10

5

71

33061010

Toothpaste

10

5

72

33061090

Other teeth cleaning products

10

5

73

33062000

Dental floss

10

5

74

33069000

Other teeth and oral cleansers

10

5

75

33071000

Shaving preparations

10

5

76

33072000

Human deodorant and antiperspirant

10

5

77

33073000

Fragrant bath salts and other bath preparations

10

5

78

3374100

Incense and other aroma products scented by burning

10

5

80

33079000

Depilation and Unspecified aromatic products and Cosmetics Toiletries

9

5

157

96032100

Toothbrush (including teeth plate brush)

25

8

158

96032900

Body makeup brush (shaving brush, comb, eyelash brush)

15

8

161

96033090

Cosmetic pen

25

8

179

96161000

Perfume and other cosmetic sprayer

18

8

180

96162000

Powder puff

18

8

186

96190020

Sanitary towel(pad) and tampon

10

5

187

96190090

Sanitary napkins made of any material or similar products as diapers

14

8

CIRS Comments

  • Imported cosmetics tax rate from the original 15%, 10%, 9%, 6.5% down to 5% and 2%
  • Other related personal care items dropped from 25%, 18%, 15%, 14% and 10% to 8% and 5%.
  • The drastic reduction in tax rates will greatly boost the growth of imported cosmetics and personal consumer products by 2018. At the same time, the domestic consumer goods market will face greater impact and challenge.

Resource

http://gss.mof.gov.cn/zhengwuxinxi/zhengcefabu/201711/t20171123_2755506.html