Cosmetics import into India with RC checks, HS codes and duty

A commercial cosmetics import into India needs a CDSCO authorization under the Cosmetics Rules, 2020 before import. Duty depends on the exact product and its eight-digit tariff item, so no single HS code or duty rate covers every cosmetic.

Which registration route applies

Rules 12 and 13 of the Cosmetics Rules, 2020 (G.S.R. 763(E), 15 December 2020) require product registration before ordinary commercial import. The applicant can be the manufacturer, its authorized agent or importer in India, or its authorized Indian subsidiary. A registration covers named products, variants, pack sizes and manufacturing premises, as CDSCO's import guidance explains.

There are two form pairs. CDSCO's Citizen Charter (2025, version 1) lists COS-1 with COS-2, and COS-4 with COS-4A. The Rules and CDSCO FAQ explain their validity:

COS-4 is the application. COS-4A is the number CDSCO issues. The cosmetics FAQ (questions 22-26) gives COS-4A a three-year validity and says it needs an underlying COS-2, not an old Form 43 certificate on its own.

A "new cosmetic" in the Rules means a cosmetic with a novel ingredient that has not been used anywhere in the world, or is not recognized for cosmetic use in national or international literature. A brand that is simply new to India doesn't count. For a true new cosmetic, you apply in COS-12 for COS-3 permission before the import registration step. Use the current COS-12 online checklist. The undated FAQ still talks about offline filing, and the checklist doesn't.

Procedure for import of cosmetics in India

Use the CDSCO import guidance to plan the application:

1. Decide the product category and the route (COS-1, COS-4, or COS-12 first).
2. Prepare the dossier.
3. Apply online on SUGAM.
4. Answer CDSCO's queries.
5. Get the authorization before you ship.
6. Check labels, product standards and customs classification.

The current COS-1 checklist asks for the manufacturer's authorization, composition, specifications and test methods, and the manufacturing licence or a relevant undertaking. It also wants a free-sale certificate, labels, the prescribed undertakings, IEC and GSTIN copies, and the Bharatkosh receipt or challan. Treat that as the headline list. Your product may need more.

The COS-4 checklist asks for a Sixth Schedule undertaking, IEC and GSTIN details, and a label showing the manufacturer and ingredients.

CDSCO's undated cosmetics process page still mentions Form 42. Follow the Rules and the 2025 Charter, not that leftover instruction.

Fees and retention

The Third Schedule of the Rules sets the grant and retention fee in three parts:

• US$1,000 for each cosmetic category
• US$500 for each manufacturing site
• US$50 for each variant

New cosmetic permission costs US$500. These are the official government fees. They are not a service quote.

Rule 14 says a COS-2 stays "valid in perpetuity" unless it is suspended or cancelled, but the retention fee has to be paid before five years from the date of issue. Pay late and you owe 2% of that retention fee for each month or part of a month, for up to 180 days. Miss that window and the registration is deemed cancelled.

After a COS-4A is granted, a 23 February 2024 CDSCO circular requires annual import statements to the Central Licensing Authority. They cover consignments, bills of entry, quantities, costs and warehouse details from the date the number was granted.

How to check a cosmetic importer's RC in India

When checking cosmetic importers in India, don't treat an old RC-holder list as proof of approval. CDSCO's cosmetics page does carry a "List of RC Holders and RC issued in Offline mode From 2013 to 2017", posted 17 February 2018. A name on that historical list is not proof of current approval. The same page also posts cancellation and surrender notices, some from 2026.

Check the actual authorization documents against the Rules, rather than relying on a name search. These steps are good practice, not a statutory checklist:

• Get a copy of the COS-2 with all annexures and endorsements.
• Match the holder, the manufacturer and site, and the exact product, variant and pack size against what you plan to buy or ship.
• Ask for proof the retention fee was paid before five years from the date of issue.
• If the importer relies on someone else's registration, get the COS-4A. Check it is within its three years and that the underlying COS-2 covers the product.
• Search the cancellation and surrender notices on the CDSCO cosmetics page.
• If anything doesn't match, ask CDSCO to confirm.

Finding no cancellation notice does not prove an RC is valid. A notice search is only a screening step.

HS code for cosmetic products

Start with the product description, not a generic "cosmetics" code. The DGFT ITC(HS) schedule gives these headings:

Because Chapter 33 excludes soap and other heading 3401 products, some retail liquid or cream skin cleansers can fall under 3401 rather than 3304. These are four-digit headings. You still need the exact eight-digit tariff item for your product. The DGFT document is an export policy schedule, so its "Free" entries don't grant import permission and don't tell you the duty.

Import duty on cosmetics in India

There is no flat customs duty on cosmetics in India. Check each duty component for the specific product, its origin and any applicable exemption. To work it out:

1. Fix the exact eight-digit tariff item and its description.
2. Note the country of origin and the import date.
3. Check any exemption or trade preference, and whether you meet its conditions.
4. Look up basic customs duty, any surcharge or cess, and import IGST separately.

Use the official tools for this: the ICEGATE trade guide on imports and the CBIC tax information portal.

Old percentages copied from blogs are a bad shortcut. Notification 9/2025-Integrated Tax (Rate), dated 17 September 2025 and effective 22 September 2025, superseded the 2017 integrated-tax goods notification. Entries differ by product, including inside heading 3306. A 2026 amendment to that notification also exists. Check the entry for your own tariff item on the day you import.

Label and shelf-life checks before shipment

Registration doesn't clear every product rule. Rule 18 of the Cosmetics Rules bans import of a cosmetic tested on animals after 12 November 2014. Rule 18(2) requires the use-before or use-by date on the label to be later than six months from the date of import. A label dated only five months after import fails that test.

For cosmetics marketed in India, Rule 34 requires the import registration certificate number on the unit pack, with the name and address of the importer or the registration holder. India-specific labelling can be stickered on the unit pack at a bonded warehouse. You cannot relabel freely after clearance.

The Cosmetics (Amendment) Rules, 2025 (G.S.R. 513(E), 29 July 2025) fixed date meanings. "Use before" a month means before the first day of that month, and "date of expiry" means the last day of that month.

Some products also need Indian Standards. A 10 June 2026 CDSCO circular requires hair colours to meet IS 4707 Parts 1 and 2, IS 8481 and the applicable labelling requirements. Check the standards and packaging rules that apply to your product, because CDSCO registration alone won't cover them. RegAffairs AI has a source-linked answer on importing cosmetics into India.