In the globalCosmetics & Personal CareIn todays growing market, imported cosmetics have become an important business for many companies. However, filling in the declaration quantity during the import process often causes headaches. How to accurately fill in the declaration quantity, ensure compliance, and avoid unnecessary trouble? This article will provide detailed answers to this critical question, helping you complete the import declaration for cosmetics smoothly.

Cosmetics measured by weight

Declaration requirements

• First statutory quantity: Declare the first statutory quantity based on net content, i.e., the weight of the liquid, emulsion, paste, or powder portion.
• Second statutory quantity: Declare the second statutory quantity based on the number of independently packaged bottles, jars, tubes, etc.

Declaration example

Facial cream, labeled as 50 grams/bottle, 100 bottles.

• The first statutory quantity is 5 kilograms.
• The second statutory quantity is 100 pieces.

Cosmetics measured by volume

Declaration requirements

• First statutory quantity: Declare the first statutory quantity based on the conversion relationship of 1 liter = 1 kilogram for net content, i.e., the volume of the liquid, emulsion, paste, or powder portion.
• Second statutory quantity: Declare the second statutory quantity based on the number of independently packaged bottles, jars, tubes, etc.

Declaration example

Facial cleanser, labeled as 30 milliliters/tube, 100 tubes.

• The first statutory quantity is 3 kilograms.
• The second statutory quantity is 100 pieces.

Cosmetics with specifications in sheets or pieces

Declaration requirements

• First statutory quantity: Declare the first statutory quantity based on net content, i.e., the weight of the liquid, emulsion, paste, or powder portion. For cosmetics labeled by volume, declare based on the conversion relationship of 1 liter = 1 kilogram.
• Second statutory quantityDeclare the second statutory quantity based on the number of pieces or sheets.

Declaration example

Facial masks, labeled specifications: 25ml/piece, 100 pieces.

• Declare the first statutory quantity as 2.5 kilograms.
• The second statutory quantity is 100 pieces.

Cosmetics with other packaging specifications

Declare according to the requirements for cosmetics measured by weight.

Common issues

1. Should the weight of bottles and containers be declared?
   As per the announcement requirements, the first statutory quantity is limited to net content only.
2. For facial masks, is it necessary to declare the weight of the mask base (non-woven fabric, paper)?
   No need, only declare the weight of the impregnated, coated liquid, emulsion, paste, or powder portion.

Consumption tax

Scope of taxation

According to the Notice of the Ministry of Finance and the State Administration of Taxation on Adjusting the Consumption Tax on Imported Cosmetics, the scope of taxation is adjusted to high-end decorative cosmetics and high-end skincare cosmetics. The criteria for defining high-end decorative and skincare cosmetics are an import dutiable value of 10 yuan/ml (g) or 15 yuan/piece (sheet) and above.

Consumption tax rate

For goods under the following tariff codes, the consumption tax rate on imports will be reduced from 30% to 15%.

Through the above information, we hope you can accurately declare the quantity of imported cosmetics to ensure a compliant and smooth declaration process. If you have further questions or need additional consultation, please feel free to contact us.ZhongShen International TradeWe are committed to providing you with professional import services and support to help you succeed in the cosmetics import business.