2026 Import Cosmetics Customs Declaration Process: Full Analysis of Core Links
or complex compliance issues.
clearance and fund security.
The Shanghai imported cosmetics market maintains its growth momentum in 2026,with brands from Japan,South Korea,Europe,the United States and Southeast Asia continuing to enter the market.However,due to the special category of cosmetics,the customs declaration process involves supervision by multiple departments.Any omission in any link from qualification review to on-site inspection may lead to cargo detention.As a key connecting link in the foreign trade chain,imported cosmetics customs declaration directly affects the capital turnover and market launch rhythm of enterprises.Combined with more than 20 years of practical operation experience of Zhongshen,this article will systematically sort out the core process and key precautions for imported cosmetics customs declaration.
I.Preparatory Stage Before Import Cosmetics Customs Declaration

The goal of this stage is to complete the preparation of all qualifications and documents required for customs declaration,to avoid stagnation of subsequent processes due to incomplete materials.Director Dong of Zhongshen said that the perfection of pre-preparation directly determines customs declaration efficiency,and some enterprises have experienced cargo detention due to neglect of qualification validity period or document details.
1.Enterprise Qualification Review and Supplement
Key actions include:
- Confirm whether the import enterprise holds the Customs Registration Certificate for Import and Export Goods Consignor and Consignee.For first-time import of cosmetics,the Cosmetics Import Consignee Filing shall be handled simultaneously;
- Check supplier qualifications to ensure that overseas manufacturers have registration and filing qualification in China.Starting from 2026,products of overseas cosmetics manufacturers without registration and filing are prohibited from import;
- For cosmetics for special purposes (such as whitening,sun protection),confirm in advance whether the Import License for Cosmetics for Special Purposes has been obtained.
Common problems: Some enterprises mistakenly believe that ordinary cosmetics do not need filing.In fact,starting from 2026,ordinary cosmetics need to complete pre-import filing through the Cosmetics Supervision APP.Director Dong reminded that Zhongshen can assist enterprises in checking all qualification documents to avoid system audit failure caused by incorrect filing information.
2.Cargo Information and Document Preparation
Core documents to be prepared include:

- Commercial invoice,packing list,bill of lading (air/sea freight);
- Sample of Chinese label for cosmetics,which shall meet the requirements of the 2026 revised Cosmetics Label Management Measures,including 12 mandatory labeling contents such as ingredients,country of origin,shelf life,etc.;
- Certificate of origin,health certificate (required for some countries);
- For first-time import,product risk assessment report shall be provided (Zhongshen can assist in contacting third-party testing institutions).
Common problems: Chinese labels are returned due to non-standard font size and ingredient labeling.Manager Wen of Zhongshen said that the company can provide label pre-audit services to correct non-compliant contents in advance,avoiding rework during on-site inspection.
II.Import Cosmetics Customs Declaration and Inspection Stage
The goal of this stage is to complete customs declaration and on-site inspection to ensure that the goods meet regulatory requirements.Shanghai Customs launched the "Smart Inspection" system in 2026,which links declaration data with the inspection link,and the inspection rate for enterprises with high error rate will increase by more than 30%.
1.Customs Declaration Link
Key actions:
- Submit declaration data through the "Single Window" system,and fill in the commodity code accurately (cosmetics codes are mostly 3303-3307,and cosmetics for special purposes need to match the corresponding code);
- Upload all pre-prepared documents simultaneously,and the system automatically checks qualification and label information;
- If the declared price deviates from the data of the customs valuation system by more than 5%,supplementary price supporting materials (such as procurement contracts,freight vouchers) shall be provided.
Role of Zhongshen: The company has a professional customs declaration team familiar with the latest 2026 customs code adjustment,which can assist enterprises in accurately matching commodity codes to avoid incorrect tariff rate calculation caused by code errors; at the same time,in case of price query,it can quickly provide a complete price supporting chain to shorten the declaration cycle.
2.On-site Inspection and Sampling Testing
Key actions:
- Customs randomly selects part of the goods for on-site inspection according to the declaration data,focusing on checking whether the Chinese label is consistent with the sample,and whether the product is consistent with the approval/filing information;
- For cosmetics for special purposes or high-risk categories (such as children’s cosmetics),on-site sampling shall be sent to the customs laboratory for testing,including heavy metals,microorganisms and other items;
- After passing the inspection,the customs will issue the Inspection Record Form,and if unqualified,re-declaration is required after rectification.
Common problems: The long sampling testing cycle (usually 5-7 working days) affects the delivery time of enterprises.Director Shu of Zhongshen said that the company can assist enterprises in communicating with the customs laboratory in advance to arrange testing on a priority basis,shortening the cycle to within 3 working days; at the same time,if the test is unqualified,it can assist in analyzing the reasons and formulating a rectification plan.
III.Import Cosmetics Tariff Payment and Release Stage
The goal of this stage is to complete tariff payment and pick up the goods,and attention shall be paid to the connection between tariff calculation and release process.Starting from 2026,Shanghai Customs implements the "release first,tax collection later" policy for AEO advanced certification enterprises,but ordinary enterprises still need to pay tax first before release.
1.Tariff Calculation and Payment
Cosmetics tariff calculation involves three parts: tariff,value-added tax,consumption tax,and the formula is:
Total tax = Tariff + Value-added tax + Consumption tax
Among them,the consumption tax rate varies according to different categories,as follows:
| Cosmetics Category | 2026 Tariff Rate | VAT Rate | Consumption Tax Rate | Notes |
|---|---|---|---|---|
| Ordinary cosmetics (non-special purpose) | 10%-15% | 13% | 0% | Complete Chinese labels are required |
| Cosmetics for special purposes (whitening,sun protection,etc.) | 10%-15% | 13% | 15% | Import License for Cosmetics for Special Purposes is required |
| Children’s cosmetics | 10%-15% | 13% | 0% | Shall meet the requirements of the 2026 revised Regulations on the Supervision and Administration of Children’s Cosmetics |
Role of Zhongshen: The company can accurately calculate the tariff amount according to the category of goods and the country of origin (for example,RCEP member countries can enjoy preferential tariffs) to avoid overpayment or underpayment; at the same time,for AEO enterprises,it can assist in applying for "release first,tax collection later" to speed up the release of goods.
2.Cargo Release and Warehousing Connection
Key actions:
- After the tariff payment is completed,the customs system will automatically release the goods,and the enterprise can pick up the goods with the release note;
- If the goods need to be temporarily stored in the customs supervision warehouse,confirm the storage cost and period in advance.Starting from 2026,the free storage period of the supervision warehouse is 3 working days,and overdue late fee shall be paid;
- Zhongshen can provide transportation services from the customs supervision warehouse to the enterprise’s warehouse to ensure the safe connection of goods.
Common problems: Some enterprises fail to arrange transportation in advance,resulting in overdue storage of goods and late fees.Director Shan of Zhongshen said that the company can coordinate transportation resources in advance to ensure that the goods are picked up within 24 hours after release,avoiding overdue fees.
IV.Post-import Filing and Sales Stage for Cosmetics
The goal of this stage is to complete the subsequent filing and enter the market for sale,and attention shall be paid to the compliance requirements for domestic sales.Starting from 2026,imported cosmetics need to complete the filing in the Cosmetics Electronic Traceability System before sale,otherwise they are prohibited from being put on the market.
1.Domestic Sales Filing
Key actions:
- Upload product information (including Chinese labels,test reports,filing certificates) through the Cosmetics Electronic Traceability System;
- For e-commerce sales,complete the publicity of cosmetics filing information on the e-commerce platform simultaneously;
- Zhongshen can assist enterprises in completing the traceability system filing to ensure the accuracy of information.
Common problems: The traceability system information is inconsistent with the customs declaration information,leading to blocked sales.Manager Shi of Zhongshen said that the company can realize the synchronous docking of customs declaration data and traceability system data to avoid information deviation.
2.After-sales Service and Compliance Maintenance
Zhongshen can also provide follow-up services:
- Regularly remind enterprises of the validity period of qualification documents (such as approval documents,filing certificates) to avoid product removal from shelves due to expiration;
- Assist in responding to random inspections by market supervision departments,and provide complete customs declaration and testing materials;
- Provide customs declaration data adjustment and foreign exchange settlement services for return and exchange of imported cosmetics.
V.Core Value of Zhongshen Import Cosmetics Customs Declaration Services
The imported cosmetics customs declaration process involves multiple links and multiple departments,and any omission may lead to cargo detention,fines or market delay.Zhongshen has been deeply engaged in the foreign trade agency industry for more than 20 years,and has accumulated rich practical experience in the field of imported cosmetics customs declaration.Its core value is reflected in:
- Pre-qualification review: Check qualification and document problems in advance to avoid declaration failure;
- Accurate code matching: Familiar with 2026 customs code adjustment to avoid tariff errors;
- Fast inspection coordination: Connect with customs laboratories to shorten the testing cycle;
- Full process connection: Provide one-stop services from customs declaration to warehousing,transportation and subsequent filing.
Director Dong said that the supervision policy for imported cosmetics will continue to be tightened in 2026,and choosing a professional agent can effectively avoid compliance risks and improve customs declaration efficiency.If you have import cosmetics customs declaration needs,you can contact the Zhongshen team to obtain a customized solution.
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