If you plan to import or manufacture cosmetics in the UAE, you will come across the term HS Code. Short for Harmonized System Code, it’s a globally recognized classification for traded products. Getting the HS code right is more than a formality: it directly impacts customs clearance, import duties, VAT rates, and compliance with Montaji or ECAS certification.
This guide explains what HS codes are, why they matter, and provides a list of the most common HS codes for cosmetics in the UAE.
What Is an HS Code?
The HS Code (Harmonized System Code) is an international system developed by the World Customs Organization (WCO) to classify goods for global trade.
- Structure: HS codes are typically 6 digits internationally, but in the UAE they extend to 8 or 12 digits for more precise classification.
- Purpose: Customs authorities use HS codes to determine duties, VAT, import restrictions, and product-specific regulations.
For cosmetics, an incorrect HS code can result in:
- Delays at customs clearance
- Higher or unexpected duties
- Product rejections or fines
- Delays in Montaji or ECAS approvals
Why HS Codes Matter for Cosmetics in UAE
- Customs Clearance: Every shipment entering the UAE must be declared with the correct HS code.
- Tax & Duties: Duties and VAT are calculated based on the HS code. Some cosmetic categories attract higher tariffs.
- Regulatory Checks: Montaji (Dubai Municipality) and ECAS (MoIAT) certificates often reference HS codes.
- Market Expansion: If you export from the UAE to Saudi Arabia or other GCC countries, you will need to align HS codes with GSO (Gulf Standardization Organization) classifications.
Common HS Codes for Cosmetics in UAE
Below is a table of frequently used HS codes for cosmetic and personal care products. The codes may vary slightly depending on product form, ingredients, and intended use, but these are the most widely applied:
| Product Category | HS Code (12-digit UAE) | Notes |
|---|---|---|
| Lipstick and lip make-up preparations | 3304100000 | Covers lip balms, glosses, sticks |
| Eye make-up (mascara, eyeliner, etc.) | 3304200000 | Includes all eye cosmetics |
| Manicure & pedicure preparations | 3304300000 | Nail polish, nail removers |
| Powder make-up (face powders) | 3304910000 | Compact powders, loose powders |
| Beauty or make-up preparations | 3304990000 | General “other make-up” category |
| Shampoos | 3305100000 | All types of hair shampoos |
| Hair conditioners | 3305200000 | Includes creams, masks, rinses |
| Hair lacquers (hairsprays) | 3305300000 | Aerosol and pump sprays |
| Hair dyes & colourants | 3305901000 | Semi-permanent and permanent |
| Hair preparations (others) | 3305909000 | Oils, serums, gels |
| Toothpaste & dentifrices | 3306100000 | Oral care category |
| Mouthwash & oral hygiene products | 3306900000 | Includes breath sprays, rinses |
| Perfumes and toilet waters | 3303000000 | EDP, EDT, colognes |
| Deodorants and antiperspirants | 3307200000 | Roll-ons, sprays, sticks |
| Bath preparations (salts, oils) | 3307300000 | Bath bombs, bath salts, oils |
| Shaving preparations (creams, foams) | 3307100000 | Includes aftershaves |
| Skin care (moisturizers, creams) | 3304990010 | Day/night creams, lotions |
| Sunscreen & suntan preparations | 3304990020 | Sun protection and tan oils |
| Scrubs & exfoliators | 3304990090 | Body and face scrubs |
HS Codes and VAT/Duties
In the UAE, most cosmetics fall under a 5% customs duty plus 5% VAT on CIF (Cost, Insurance, Freight) value. However, some categories (e.g., fragrances) can attract different rates depending on GCC updates.
Pro Tip: Always confirm with your freight forwarder or Dubai Customs to avoid unexpected costs.
How to Find the Right HS Code for Your Product
- Check Dubai Customs Tariff Portal: The UAE Federal Customs Authority maintains a searchable tariff database.
- Review INCI Ingredients: Some products may fall under “specialty chemicals” rather than cosmetics depending on use.
- Consult Your Manufacturer: A good manufacturer (like Lab 03) provides recommended HS codes for every SKU.
- Cross-check with GSO Standards: Especially if you plan to export to Saudi Arabia or Kuwait.
HS Codes in Montaji & ECAS Applications
- Montaji (Dubai Municipality): When registering a cosmetic in Montaji, you’ll be required to enter the HS code for customs classification.
- ECAS (MoIAT): ECAS certificates often include HS codes for conformity documentation at the federal level.
- Cross-border trade: If you’re exporting from UAE to KSA, you’ll need to ensure the HS codes are aligned with SFDA’s eCosma system.
Common Mistakes to Avoid
- Using a generic HS code: “3304990000” (other beauty/make-up preparations) is often overused. Customs may reject if a more specific code applies.
- Mismatching product function: For example, a lotion with SPF must go under “sunscreen/suntan preparations,” not general skin cream.
- Ignoring updates: The GCC updates its tariff schedules regularly. Old codes can cause delays.
Final Thoughts
HS codes are not just numbers—they are the foundation of compliant, cost-effective cosmetic trade in the UAE. Whether you are importing shampoos, launching a perfume line, or exporting scrubs to Saudi Arabia, assigning the correct HS code ensures smooth customs clearance, avoids penalties, and supports successful Montaji or ECAS registration.
If you are working with a private label manufacturer, insist on receiving the HS code along with the product dossier (INCI list, COA, MSDS). This saves weeks of back-and-forth with customs and regulators.
