Welcome to Cosme de Paris! Direct from France
This page outlines the tax and customs duties policy applicable to customers in the United Kingdom, United States, Hong Kong SAR, Singapore, South Korea, Japan, Taiwan, and Canada when purchasing from www.cosmedeparis.com.
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: When VAT or duty is collected on delivery, Royal Mail charges a handling fee of £8 per item (subject to change; £25 for goods valued over £900). This fee is the responsibility of the customer.
Please note: Shipping to the United States is currently suspended. The information below is provided for reference and will apply if and when service to the U.S. resumes.
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.
Postal Handling Fee: As shipments are sent through the postal network (La Poste / USPS), the U.S. Postal Service charges a Customs Clearance and Delivery Fee of about US$9.35 per dutiable parcel when collecting these charges at delivery (subject to change). This fee is a flat amount per parcel.
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 U.S. Customs and Border Protection (CBP) or your delivery carrier for the latest information, particularly after July 24, 2026.
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.
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).
Postal Handling Fee: When SingPost collects GST or duty at import (generally for orders above SGD $400), it charges a handling fee of S$10.90 per consignment (subject to change). Orders of SGD $400 or less usually qualify for GST relief, in which case no handling fee applies.
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).
Postal Handling Fee: For standard postal imports, Korea does not apply a fixed handling fee; any assessed customs duty and VAT are paid to the postal carrier upon delivery. Separate brokerage fees may apply only to formal customs clearance (e.g., higher-value or commercial shipments).
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 a 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.
Postal Handling Fee: When customs duty or consumption tax is assessed, Japan Post charges a handling fee of ¥200 per item (subject to change). Orders within the duty-free threshold are not charged this fee.
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.
Glass Ampoule Cosmetics: Under Taiwan Food and Drug Administration (TFDA) regulations, glass ampoule cosmetics are subject to import restrictions and may be held, returned, or disposed of by customs when imported by post. Customers ordering this type of product are responsible for confirming the applicable rules in advance. If a shipment is returned or disposed of due to these restrictions, a refund cannot be issued.
Postal Handling Fee: For parcels exceeding NT$2,000, Customs issues a Duty Memo and Chunghwa Post collects the assessed duty and tax on delivery. Taiwan does not apply a fixed postal handling fee, though any such charges, if levied, are the responsibility of the recipient.
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).
Postal Handling Fee: When duties or taxes apply, Canada Post charges a handling fee of CAD $9.95 per dutiable or taxable item (subject to change), which can be paid online in advance or upon delivery.
Important Notes for All Customers:
Customs rules, tax rates, and handling fees can change at any time and may vary by product, shipping method, and declared value. The figures on this page are provided as a general guide only. For the amounts that apply to your order, please confirm the current rules with the official customs authority in your own country (or your delivery provider) before purchasing.
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.
Be the first to know about new collections and exclusive offers.
Love this cream !
J’ai aimé le contenu et mon petit cadeau. Merci et à la prochaine
Amazing product I really love. Extremely recommend 👌 👏.
Amazing smell … bought in France had to get more. Unfortunately, the top broke off so i have to use qtips to apply the perfume :(
Ce fut un excellent service , et une livraison rapide
