In the globalIn 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

• Firststatutoryquantity:Declarethefirststatutoryquantitybasedonnetcontent,i.e.theweightoftheliquid,emulsion,paste,orpowderportion.
• Secondstatutoryquantity:Declarethesecondstatutoryquantitybasedonthenumberofindependentlypackagedbottles,jars,tubes,etc.

Declaration example

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

• Thefirststatutoryquantityis5kilograms.
• Thesecondstatutoryquantityis100pieces.

Cosmetics measured by volume

Declaration requirements

• Firststatutoryquantity:Declarethefirststatutoryquantitybasedontheconversionrelationshipof1liter=1kilogramfornetcontent,i.e.thevolumeoftheliquid,emulsion,paste,orpowderportion.
• Secondstatutoryquantity:Declarethesecondstatutoryquantitybasedonthenumberofindependentlypackagedbottles,jars,tubes,etc.

Declaration example

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

• Thefirststatutoryquantityis3kilograms.
• Thesecondstatutoryquantityis100pieces.

III.Cosmetics Specified in "Pieces" or "Sheets"

Declaration requirements

• Firststatutoryquantity:Declarethefirststatutoryquantitybasedonnetcontent,i.e.theweightoftheliquid,emulsion,paste,orpowderportion.Forcosmeticslabeledbyvolume,declarebasedontheconversionrelationshipof1liter=1kilogram.
• Secondstatutoryquantity:Declarethesecondlegalquantitybasedonthenumberof"pieces"or"sheets."

Declaration example

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

• Declarethefirststatutoryquantityas2.5kilograms.
• Thesecondstatutoryquantityis100pieces.

Cosmetics with other packaging specifications

Declare according to the requirements for "cosmetics by weight."

Common issues

• Shouldtheweightofbottlesandcontainersbedeclared?

According to the announcement requirements,the first statutory quantity is limited to "net content" only.

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.We are committed to providing you with professional import services and support to help you succeed in the cosmetics import business.