HS Code for Face Cream in India: Import Duty, CDSCO and Claims

Face cream is where beauty imports get tricky, because the same jar can be a cosmetic, a sunscreen or a drug depending on what's written on it. With Korean and Japanese skincare selling so well online, importers often ask me how to classify their range. The answer starts with the label claims, not the ingredients list.

Here's how I'd think about it.

The usual HS code: 3304 99 10

Heading 3304 covers products for the care of the skin that aren't medicaments. India has a dedicated tariff item for face creams under the "other" subheading. Day creams, night creams, gel-creams and anti-ageing creams sold as cosmetics usually land here.

Why not 3004 (medicaments)?

This is the costly mix-up. If a cream claims to treat something (acne, pigmentation disorders, fungal infection, eczema) or contains a drug ingredient at therapeutic levels, customs and CDSCO can treat it as a drug under chapter 30. That changes the code and brings in drug import licensing, which is far heavier than cosmetic registration.

Ayurvedic creams are another case. A product licensed as an Ayurvedic medicine is not the same as a herbal cosmetic, even if the packs look alike.

The other slip is lumping every skincare item under 3304 99 10. Moisturising lotion has its own line within 3304 99, and other items like serums, masks and toners can fall under a different 3304 99 line. Sunscreen is covered by heading 3304 too, but check the exact line.

What decides the final classification

• Cream vs lotion vs serum: the product type picks the line within 3304 99.
• Claims on the pack: "moisturises" and "brightens" are cosmetic claims; "treats" or "cures" can make it a drug.
• Active ingredients: certain actives at high concentration are regulated as drugs in India.
• Sets: a skincare routine kit is classified as a set, usually by its main item.

How import duty is worked out

Duty is calculated on the assessable value (CIF in rupees): Basic Customs Duty, then the Social Welfare Surcharge on that duty, then IGST on the total. Rates for cosmetics change through Budget notifications, so check the current rate for 3304 99 10 on the day you file.

Run your exact product through a lookup to confirm both the line and the duty, or use the import duty calculator.

Compliance checklist for face cream

🔴 Mandatory · 🟠 Check · 🟢 Not required

Mistakes that cost importers money

• Copying the overseas marketing claims onto the Indian label. A claim that's fine in Korea can make the product a drug here.
• Using one code for the whole skincare range when creams, lotions and serums have different lines.
• Registering some products but not others in the same shipment.
• Ordering big quantities with short shelf life and losing money on stock that can't be sold.

My advice

With face creams, read your own label the way a customs officer would. If any line sounds like a medical treatment, sort out the regulatory status first. Once that's clear, the code is usually simple. Check your exact product before the order is placed, especially for actives-heavy formulas.