HS code 3304 10 00: Lip make-up preparations

HS code 3304 10 00 covers lip make-up preparations in chapter 33 (essential oils, perfumery and cosmetics). Total import duty is about 28.1% of the import value; DGFT import policy: Free.

Total import dutyabout 28.1%
Basic customs duty20%
IGST5%
Import policyFree
Export policyFree
Anti-dumpingNone found

Updated 2026-11-01 from official lists, including Budget 2026 and later customs notifications.

Check a chemical on this line Check a whole list

Key facts

Tariff item (8-digit HS code)3304 10 00
DescriptionLip make-up preparations
Chapter33: Essential oils, perfumery and cosmetics
Heading3304
Unitkg.
Basic customs duty (tariff rate)20%
Basic customs duty charged20%
Social welfare surcharge10% of BCD
IGST5%
Total import dutyabout 28.1% of the import value
DGFT import policyFree
DGFT export policyFree

Import duty (with Budget 2026 changes)

  • About ₹28,100 duty on every ₹1,00,000 of import value (CIF).

DGFT import and export policy

  • Import: Free.
  • Export: Free.

India's imports and exports

  • India imported 1,852 tonnes in 2025-26 (down 7.1% on 2024-25) under tariff item 33041000, “Lip make up preparations”.
  • India exported 275 tonnes in 2025-26 (up 42.4% on 2024-25) under tariff item 33041000, “Lip make up preparations”.

Questions about HS code 3304 10 00

What is the import duty on HS code 3304 10 00 in India?

About 28.1% of the import value: basic customs duty 20%, social welfare surcharge 10% of BCD and IGST 5%. IGST can usually be claimed back as input tax credit.

Is the import of lip make-up preparations free in India?

DGFT import policy for HS code 3304 10 00 is Free.

Can lip make-up preparations be exported from India?

DGFT export policy for HS code 3304 10 00 is Free.

Other lines under heading 3304

3304 20 00: Eye make-up preparations3304 30 00: Manicure or pedicure preparations3304 91 10: Face powders3304 91 20: Talcum powders3304 91 90: Other3304 99 10: Face creams3304 99 20: Nail polish or lacquers3304 99 30: Moisturising lotion3304 99 40: Sindur, bindi, kumkum3304 99 50: Turmeric preparations3304 99 90: Other

Sources: Customs Tariff of India (CBIC) · Notification 45/2025-Customs and Budget 2026 amendments · IGST rates, Notification 9/2025-Integrated Tax (Rate) · DGFT ITC(HS) import and export policy · CBIC Customs (ADD) notifications · Export Import Data Bank (DGCI&S). Guidance from official lists, not legal advice; confirm the classification with your customs broker.