Quick answer: CN code and import compliance
Conditional answer: non-medicinal beauty, make-up and skin-care preparations normally fall in CN heading 3304: 3304 10 00 for lips, 3304 20 00 for eyes, 3304 30 00 for manicure/pedicure, 3304 91 00 for powders and 3304 99 00 for other skin-care or make-up preparations. The customs code does not authorize sale. Before placing an imported product on the EU market, there must be an EU Responsible Person, GMP manufacture, a safety assessment and PIF, CPNP notification, compliant ingredients, evidence for claims and Article 19 labelling. Sunscreen is generally a cosmetic in the EU, but only authorised UV filters may be used.
| Product | Candidate CN | Key legal check |
|---|---|---|
| Lip/eye/nail make-up | 3304 10/20/30 00 | Formula, body area, colours |
| Powder | 3304 91 00 | Physical form and use |
| Cream, serum, sunscreen | 3304 99 00 | Cosmetic status, UV filters and claims |
CN 3304 classification
GRI 1 and the Chapter 33 notes govern the heading; GRI 6 selects the CN subheading and TARIC subdivision. Record quantitative formula, physical form, body area, intended function, presentation and claims. Perfumes are 3303, hair preparations 3305, oral care 3306, deodorants/bath/depilatories may be 3307, and skin-washing preparations can be 3401. Medicinal presentation or pharmacological action requires comparison with Chapter 30. Impregnated wipes are particularly sensitive: EU Regulation 2024/3126 repealed an older 3304 classification following a WCO opinion for certain wipes under 3307.90; classify the actual composite article, not only the lotion.
Customs duty, origin and import VAT
The principal CN 3304 lines commonly show 0% conventional third-country customs duty, but the declarant must verify the exact ten-digit TARIC code, origin, preference, sanctions and trade-defence measures on the acceptance date in TARIC. Import VAT is national and is generally charged on customs value plus duty and incidental costs. Standard rates include Germany 19%, France 20%, Spain 21%, Italy 22%, Poland 23% and the Netherlands 21%; a cosmetic should not be assumed to qualify for a reduced rate. Preferential origin requires the applicable agreement rule and evidence.
Responsible Person and pre-market file
Regulation (EC) No 1223/2009 requires each cosmetic placed on the EU market to have an EU-established Responsible Person. For imports, the importer is normally the Responsible Person unless another EU person is designated in writing and accepts. The RP must ensure conformity, corrective action, recall, authority cooperation and serious undesirable-effect reporting. Distributor relabelling or own-brand activity can shift responsibility. Product status must be fixed before shipment: claims treating disease or materially modifying physiological functions may place the article under medicinal-product law.
CPSR, PIF, GMP and CPNP
Manufacture must comply with Article 8 GMP, usually evidenced against EN ISO 22716. Before placement on the market, a qualified assessor must sign a Cosmetic Product Safety Report under Article 10. The Product Information File under Article 11 contains description, CPSR, method/GMP statement, claim evidence and animal-testing data and is retained for ten years after the last batch. The RP submits the Article 13 notification through CPNP before sale. CPNP is a notification, not an approval, and it does not replace customs declarations or national language obligations.
Ingredients and sunscreen filters
Annex II prohibited substances, Annex III restrictions, Annex IV colorants, Annex V preservatives and Annex VI UV filters must be checked against the current consolidated text for the exact CAS/INCI, concentration, product type and warnings. Nanomaterials have additional notification and labelling duties. Sunscreens may use only Annex VI filters within conditions and need evidence supporting SPF/UVA claims. CMR substances, endocrine-related amendments, allergens, microplastics under REACH and packaging chemicals require a current formula-level review rather than a historic supplier declaration.
Label and claims
Article 19 requires the RP name/address, nominal content, durability/PAO, precautions, batch, product function and ingredients; mandatory information must appear in languages required by the destination Member State. Nanomaterials are identified in the ingredient list. Claims must satisfy Regulation (EU) No 655/2013 criteria: legal compliance, truthfulness, evidential support, honesty, fairness and informed decision-making. “Treats eczema” or drug-like acne claims create classification risk; “dermatologically tested” and environmental claims need evidence.
Customs and compliance documents
The customs/compliance file should connect invoice, packing list, transport document, value, origin, TARIC code and EORI to the exact SKU, RP, CPNP record, CPSR/PIF, GMP evidence, formula, label and batch records. Use a precise description such as “non-medicated facial moisturising cream, retail 50 ml jars, CN 3304 99 00, origin...”. Different products, shades or regulatory statuses should be separate lines where needed. Customs release does not prove compliance with Regulation 1223/2009 or permit market placement.
Enforcement and risk controls
Market-surveillance authorities can request the PIF, sample products, restrict sale, order recall and notify Safety Gate. Customs may suspend release where non-compliance is suspected. Typical failures are no genuine EU RP, incomplete CPSR, CPNP data not matching the imported SKU, prohibited/restricted ingredients, missing destination-language warnings, unsupported claims and treating a duty-free tariff line as proof of admissibility. Pre-shipment control should reconcile formula, PIF, CPNP, artwork, invoice, origin and actual batch under one version-controlled dossier.
Official sources
Primary sources checked 12 September 2026: consolidated Regulation (EC) No 1223/2009, EU TARIC service, EU VAT rates, and Regulation 2024/3126 on impregnated wipes classification. Recheck the consolidated annexes, TARIC and national rules on the import date.
Limits of this guidance
This is conditional general guidance, not BTI, a safety assessment or market authorisation. A final tariff and compliance opinion needs the full quantitative formula, CAS/INCI details, label and claims, body area, format, pack size, origin, manufacturer, importer/RP and destination Member State. The importer and Responsible Person remain accountable for classification, value, origin, product safety, notification, labelling, claims, surveillance and recall.