Customs Duties and Taxes

Last updated: Jun 1, 2026

This page outlines the tax and customs duties policy applicable to customers in the United States, Hong Kong SAR, Singapore, South Korea, Japan, Taiwan, and Canada when purchasing from www.cosmedeparis.com.

United Kingdom

  • VAT Collection: Regardless of the order value, we do not collect UK VAT at checkout. All shipments are sent from France, and any applicable VAT is assessed by UK customs or the delivery carrier upon import.
  • Import VAT: Most imported goods, including cosmetics, are subject to 20% UK import VAT. As we are not UK VAT-registered, VAT is not charged at the time of purchase and may be collected upon delivery, including for orders valued at £135 or less.
  • Orders Above £135: For orders exceeding £135, import VAT (20%) and, where applicable, customs duties may be charged by HM Revenue & Customs (HMRC) or the delivery carrier.
  • Customs Duties: Customs duties generally apply only above £135 and depend on the product classification. Most personal-use cosmetics are typically low-duty or duty-free, but this cannot be guaranteed.
  • Valuation Basis: Import taxes are usually calculated based on the CIF value (cost of goods + shipping + insurance).
  • Handling Fees: Royal Mail or courier services may charge additional clearance or handling fees. These fees are the responsibility of the customer.

United States

  • Section 122 Tariff (Effective Feb 24, 2026): A temporary 10% import surcharge applies to all goods imported from France (and all countries) under Section 122 of the Trade Act of 1974. This surcharge is currently scheduled to expire on July 24, 2026, unless extended or modified by Congress.
  • Customs Duty on Cosmetics: Most personal-use cosmetics (HS 3304) have a 0% base MFN duty rate. However, the 10% Section 122 surcharge applies in addition to any base duty.
  • Suspension of De Minimis Exemption: The standard USD $800 de minimis exemption (duty-free threshold for low-value imports) is currently suspended. This means import charges may apply regardless of order value, including personal purchases.
  • Estimated Total Charge: Under current rules, customers in the United States can expect to pay approximately 10% of the order value in import charges upon delivery. Carriers may also charge additional brokerage or handling fees.
  • Valuation Basis: Import charges are calculated on the CIF value (cost of goods + shipping + insurance).
  • Note: Tariff rules are subject to change. We recommend checking with the U.S. Customs and Border Protection (CBP) or your delivery carrier for the latest information, particularly after July 24, 2026.

Hong Kong SAR

  • No Import VAT/GST: Hong Kong does not impose VAT, GST, or general sales tax on personal-use imports.
  • Duty-Free: Most goods (including cosmetics) are duty-free.
  • Exceptions: Dutiable/restricted goods such as alcohol or tobacco may be taxed and/or controlled.
  • Handling Fees: Couriers may charge separate handling/brokerage fees.

Singapore

  • GST on Low-Value Goods (OVR Regime): Under Singapore's Overseas Vendor Registration (OVR) regime, GST-registered overseas sellers/platforms must charge 9% GST at checkout on low-value goods (typically ≤ SGD $400) supplied to consumers in Singapore.
  • Imports Above SGD $400: For shipments above SGD $400, 9% GST is generally collected at import (e.g., by the carrier on behalf of Singapore Customs).
  • Not GST-Registered Overseas Vendors: If the overseas seller is not GST-registered under OVR, GST may instead be collected at import depending on shipment value and mode.
  • Valuation Basis: Customs valuation generally includes CIF (Cost + Insurance + Freight).

South Korea

  • De Minimis Threshold: Personal-use imports with a total customs value (including shipping) of ≤ USD $150 are generally exempt from duties and VAT.
  • Above Threshold: Shipments above USD $150 may be subject to import duties and 10% VAT. Additional restrictions/inspections can apply by product category.
  • Valuation Basis: Declared value typically includes CIF (product + shipping + insurance).

Japan

  • De Minimis (Personal Imports): If the taxable base (personal-import simplified valuation) is ≤ JPY ¥10,000, customs duty and consumption tax are generally exempt.
  • How the Taxable Base Is Calculated: For personal-use imports, Japan Customs commonly applies a simplified method ("60% rule"). The taxable base is typically calculated as 60% of the CIF value (Cost + Insurance + Freight). In practical terms, this means that CIF of around ¥16,666 or less generally falls within the exemption.
  • Above the Threshold: When the taxable base exceeds ¥10,000, Japan's consumption tax (currently 10%) and, where applicable, customs duty may apply. Certain categories can be subject to inspection or separate rules.
  • Notes: Some goods (e.g., alcohol, tobacco, certain apparel/leather items) have special rules or may not qualify for simplified treatment even under the threshold.

Taiwan

  • De Minimis Threshold: Imports with a customs value of ≤ TWD 2,000 (approximately USD $60–70) are generally exempt from customs duties and VAT (business tax).
  • Above Threshold: For shipments exceeding TWD 2,000, customs duty (typically 0–10% for cosmetics, averaging around 5–6%) and 5% VAT apply, both calculated on the CIF value (cost + insurance + freight).
  • Frequent Import Restriction: Taiwan customs limits duty-free imports to 6 shipments per half-year period (January–June and July–December). From the 7th shipment onward within the same period, duties and taxes apply regardless of order value.
  • Cosmetics Regulation: Please note that glass ampoule cosmetics are not permitted for import into Taiwan without prior approval from the Taiwan Food and Drug Administration (TFDA).
  • Handling Fees: Carriers may charge additional clearance or handling fees, which are the responsibility of the recipient.

Canada

  • CETA Preferential Rate: As France is an EU member state covered by the Canada–EU Comprehensive Economic and Trade Agreement (CETA), cosmetics originating in France may qualify for 0% customs duty. For shipments valued under CAD $3,300, no formal Certificate of Origin is required — a simple statement of EU origin on the invoice is sufficient.
  • De Minimis (Postal Shipments): For shipments via Canada Post, imports valued at ≤ CAD $20 are generally exempt from duties and taxes.
  • Sales Tax: Regardless of customs duty, Canadian sales tax applies to all imported goods. Rates vary by province — for example, GST only (5%) in Alberta, HST (13–15%) in Ontario and Atlantic provinces, and GST + QST (5% + 9.975%) in Quebec.
  • Valuation Basis: Customs valuation generally includes CIF (goods + shipping + insurance). Couriers may also charge brokerage/processing fees.

Important Notes for All Customers:

Customs rules can change and may vary by product, shipping method, and declared value. We recommend contacting your local customs authority or your chosen delivery provider for the latest regulations regarding duties, taxes, and handling charges in your region.

Disclaimer: The information provided above is for general reference only and was last verified in June 2026. In the event of any discrepancy, the most recent regulations of the destination country's customs authority will prevail.