HS 3304.10 — Import Duty 20%

General customs duty 20%

Import VAT 15%

HS heading 3304.10

Statistical unit kg

HS code 3304.10 covers Lip make-up preparations — for example lipstick, lip gloss. South Africa applies an indicative general customs duty of 20%, on top of which 15% import VAT is charged.

Worked example: landed cost on R100,000 of goods

Customs value (CIF)	R100,000
Customs duty (20%)	R20,000
Import VAT (15% on ATV)	R19,500
Estimated landed cost	R139,500

VAT is charged on the Added Tax Value (customs value + 10% upliftment for non-SACU imports + duties). Figures exclude clearing, freight and any anti-dumping/safeguard duty. For an exact, all-in figure use the Duty & VAT Calculator.

Where HS 3304.10 sits in the tariff

Classification is decided at heading level first. Heading 3304 is “Cosmetic and toilet preparations; beauty, make-up and skin care preparations (excluding medicaments, including sunscreen or sun tan preparations), manicure or pedicure preparations”. If your product is closer to one of the neighbouring subheadings below, that line — and its duty rate — is the one that applies.

3304.10 Cosmetic and toilet preparations; lip make-up — this page
3304.20 Cosmetic and toilet preparations; eye make-up
3304.30 Cosmetic and toilet preparations; manicure or pedicure preparations
3304.91 Cosmetic and toilet preparations; powders, whether or not compressed (excluding lip, eye, manicure or pedicure preparations)
3304.99 Cosmetic and toilet preparations; n.e.c. in heading no. 3304, for the care of the skin (excluding medicaments, including sunscreen or sun tan preparations) 20% duty

Harmonised System HS 2022 nomenclature. See the whole of Chapter 33 →

Calculate full landed cost Check anti-dumping & permits Find a clearing agent

Watch HS 3304.10 for changes

Duty rates, anti-dumping measures and permit rules change by Government Gazette. We’ll email you if this code’s status shifts.

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Data current as of 2026-08-06. Indicative general (MFN) rate — real duty can differ at 8-digit level, under trade agreements (SADC, EU-EPA) and by Government Gazette. This is guidance, not a tariff determination under s47(9) of the Customs & Excise Act, 1964. Verify against the current SARS Tariff Book.

3303.00 Perfumes & eau de toilette 20% duty + 15% VAT 3304.99 Beauty, make-up & skincare preparations 20% duty + 15% VAT 3305.10 Shampoos 20% duty + 15% VAT 3306.10 Dentifrices (toothpaste) 10% duty + 15% VAT 3307.20 Deodorants & antiperspirants 20% duty + 15% VAT

Frequently asked questions

What is the import duty on lip make-up preparations in South Africa?

HS code 3304.10 (Lip make-up preparations) attracts an indicative general customs duty of 20% in South Africa, plus 15% import VAT charged on the Added Tax Value. Verify the exact rate in the current SARS Tariff Book.

What is the HS code for lipstick?

The Harmonised System heading for lip make-up preparations is 3304.10. South Africa uses an 8-digit tariff line based on this heading — confirm the precise 8-digit code in the SARS Tariff Book before importing.