Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or suntan preparations; manicure or pedicure preparations

Heading 3304 covers beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including creams, emulsions, foundations, powders, sunscreen, and manicure/pedicure preparations. Duty rates vary by product type. All cosmetics placed on the EU market must comply with Cosmetics Regulation 1223/2009, including CPNP notification, safety assessment, and labelling. Poland is a significant cosmetics market in the EU, with a developed domestic cosmetics production sector. Import of luxury and specialist cosmetics complements the rich domestic offering. Heading 3304 is part of Chapter 33 (chemical industry products, pharmaceuticals and fertilizers) of the Combined Nomenclature (CN) used in the European Union. This classification is based on the Harmonized System (HS) developed by the World Customs Organization (WCO), which is used in over 200 countries worldwide. The EU Combined Nomenclature extends the HS with additional 8-digit subheadings, while the TARIC system adds 10-digit codes for identifying specific trade measures. Each 4-digit heading such as 3304 is subdivided into 6-digit (HS), 8-digit (CN) and 10-digit (TARIC) subheadings that specify the type of goods for the purpose of applying the correct duty rates, trade measures and regulatory requirements. Correct determination of the 10-digit code is essential for establishing the amount of customs duties and taxes, as well as required permits and certificates. Classification of goods under heading 3304 must follow the General Rules for the Interpretation (GRI) of the Combined Nomenclature. Rule 1 states that classification is determined primarily by the terms of the headings and the relevant section or chapter notes. The Explanatory Notes to the Harmonized System and the Combined Nomenclature clarify the scope of each heading and are essential references for importers and customs brokers.

Duty rates vary by product type. Import of luxury and specialist cosmetics complements the rich domestic offering. Duty rates vary - check CN subheading based on cosmetic product type. Mandatory CPNP (Cosmetic Products Notification Portal) notification before EU market placement. Product safety assessment by a qualified assessor required. Labelling must include INCI ingredient list, expiry date, country of origin, and EU responsible person data. When importing goods under heading 3304 into the European Union, attention must be paid to applicable duty rates, which depend on the specific subheading (8- or 10-digit code) and the country of origin. MFN (Most Favoured Nation) duty rates apply to imports from countries with which the EU does not have preferential trade agreements. Current rates can be checked in the EU TARIC database on the European Commission website. Import of goods under heading 3304 may benefit from preferential duty rates under Free Trade Agreements (FTAs) concluded by the EU with third countries, the Generalised Scheme of Preferences (GSP) for developing countries, or autonomous tariff suspensions. Claiming preferences requires presentation of appropriate proof of origin (EUR.1 certificate, origin declaration, REX certificate or statement on origin under the registered exporter system). Goods under heading 3304 are subject to REACH, CLP and GHS controls. Required documentation includes: Safety Data Sheets (SDS), ECHA registration, GMP certificates (for pharmaceuticals). In addition to customs duty, imports are subject to VAT at the rate applicable in the country of destination. The VAT taxable amount at import is the customs value plus duty and any countervailing or anti-dumping duties. The importer must file an electronic customs declaration in the national import system.

Heading 3304 covers beauty or make-up preparations and skincare preparations (creams, lotions, foundations, lipsticks). Face/body creams: 3304 99. Foundations (make-up): 3304 91. Lipsticks: 3304 10. Perfumes: 3303. Shampoos: 3305. Shaving preparations: 3307. Key distinction: 3304 = SKIN care and make-up, 3305 = hair, 3307 = other. Creams with medicinal substances: may be 3004 (if medicinal) or 3304.