How much duty do cosmetics from China pay?

Generally 0%. Only 21% VAT applies, on the customs value plus freight to the EU.

Can the Chinese factory be the responsible person?

No. The responsible person must be established in the EU: usually the importer or a representative appointed by written mandate.

Can I notify in CPNP after arrival?

Not advisable: notification must exist before marketing and border control may require it, blocking the lot.

Which ingredients cause most rejections?

UV filters not authorised in the EU, preservatives above limits and colourants allowed in Asia but banned under EU rules.

Duties by product

Import duties on cosmetics from China to Spain

Cosmetics enter almost duty free, yet this is the category with the most blocked clearances: the issue is never the tariff rate, it is the regulatory file.

Updated: 9 September 2026

Written by the EC HolaHome team, based on real import operations from China into Spain and the EU.

1. Typical duty rates

Cosmetics sit in chapter 33 and rates are nil or very low across the board.

Make-up, skincare and sun care (3304): 0%.
Shampoos and hair preparations (3305): 0%.
Oral hygiene (3306) and deodorants (3307): 0%.
Perfumes and toilet waters (3303): 0%, with transport controls on alcohol content.

2. VAT and real cost

With no duty, tax is limited to VAT, but per-reference compliance cost is high and often left out of budgets.

Standard 21% Spanish VAT on cosmetics.
Base = customs value + freight and insurance to the EU.
Added cost per reference: safety assessment, testing and notification.
Budget compliance per reference, not per order: a 20-product range multiplies regulatory work.

3. What actually blocks entry

Regulation (EC) 1223/2009 requires an EU-established responsible person and a complete file before placing the product on the market.

Responsible person established in the EU, named on the label.
CPNP notification of every product before marketing.
Product Information File (PIF) with a signed safety assessment.
Labelling with INCI list, batch, PAO or expiry date and responsible person details, in Spanish.

4. Border health control

Cosmetics imported from third countries pass Spanish external health control at the point of entry.

Advance application through the SIFAEX platform before the goods arrive.
Possible documentary inspection and lot sampling.
Ingredients banned or restricted in the EU are the most common rejection cause.
A rejected lot is re-exported or destroyed at the importer's cost: checking the formula before production is far cheaper.

Checklist

Before importing cosmetics

This is the legal minimum to sell a Chinese cosmetic in Spain.

EU-established responsible person appointed by contract.
Full quantitative formula checked against the regulation annexes.
Safety assessment signed by a qualified assessor.
CPNP notification and reference number for each product.
Spanish labelling with INCI, batch and PAO.
External health control filed in SIFAEX before arrival.

FAQ

Cosmetics duties: common questions

How much duty do cosmetics from China pay?: Generally 0%. Only 21% VAT applies, on the customs value plus freight to the EU.
Can the Chinese factory be the responsible person?: No. The responsible person must be established in the EU: usually the importer or a representative appointed by written mandate.
Can I notify in CPNP after arrival?: Not advisable: notification must exist before marketing and border control may require it, blocking the lot.
Which ingredients cause most rejections?: UV filters not authorised in the EU, preservatives above limits and colourants allowed in Asia but banned under EU rules.

Important notice

The rates shown are indicative and refer to common headings of the EU Common Customs Tariff. The final rate depends on the exact TARIC classification, the declared origin and the measures in force (anti-dumping, quotas or suspensions) on the date of clearance. Always check TARIC or ask your customs broker before committing to prices.

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