Import duties on cosmetics from China to Spain

1. CN 2026 conventional reference rates

The 2026 Combined Nomenclature includes chapter 33 examples with a 0% conventional duty and others at 6.5%. This representative selection uses 8-digit CN codes and does not imply that every variant within a product family has the same rate.

Source checked on 17 September 2026: the ‘Conventional rate of duty’ column in the 2026 CN, applicable from 1 January 2026. These are reference duties and exclude VAT. Before each operation, confirm the 10-digit classification, origin and any date-specific additional measures in TARIC; this table does not guarantee the final rate for goods originating in China.

• Commission Implementing Regulation (EU) 2025/1926 (EUR-Lex)
• Application of the 2026 CN (European Commission)
• TARIC consultation (European Commission)

2. VAT and real cost

Beyond any applicable duty and VAT, per-reference compliance cost is significant and often left out of budgets.

• Standard 21% Spanish VAT on cosmetics.
• VAT taxable amount = customs value + import duties and other import taxes, except VAT itself + applicable incidental costs not yet included.
• Incidental costs are included up to the first destination in the Member State of importation and, where known at the chargeable event, another destination in the EU. No item already included is counted twice.
• Import VAT may be deductible for the importer where it has the right to deduct and meets the formal and documentary requirements; duty and anti-dumping form part of the cost of the operation, unless a customs regime with different treatment applies.
• Added cost per reference: safety assessment, testing, file and notification. Budget compliance per reference, not per order.

• VAT taxable amount on importation (European Commission, arts. 85-86 VAT Directive)

3. Product requirements before marketing

Classification and customs clearance do not replace cosmetic product obligations. The dedicated guide explains the allocation of roles and documentation.

• For an imported cosmetic, the importer is the Responsible Person by default unless another EU-established person accepts a written mandate.
• The safety assessment, PIF, labelling and CPNP notification must be resolved before marketing; notification is not an authorisation.

• Regulation (EC) 1223/2009 consolidated (EUR-Lex)

Related on this site:Full guide to importing cosmetics from China into the EU ·Cosmetics manufacturing and sourcing service

4. Health control and activity requirements

Cosmetics imported from third countries may be subject to Spanish external health control at the point of entry, and the importer to activity requirements before the AEMPS, as applicable.

• Responsible declaration for cosmetics import activity before the AEMPS when importing directly from outside the EU, depending on the operation model.
• Advance application through the SIFAEX platform before the goods arrive where health control applies to the shipment.
• Possible documentary inspection and lot sampling.
• Ingredients banned or restricted in the regulation's annexes are a common rejection cause: a rejected lot is re-exported or destroyed at the importer's cost, so checking the formula before production is far cheaper.

• Responsible declaration for cosmetics import (AEMPS)
• Border health control — SIFAEX (AEMPS)