Customs Duty & GST on Importing Cosmetics from Korea to India

Pricing your K-beauty range for India starts with understanding the landed cost — the product value plus all import duties and taxes. Here is how the numbers stack up on cosmetics imported from Korea.

The Duty Stack

• Basic Customs Duty (BCD): A percentage of the assessable (CIF) value, varying by HS code for the cosmetic type.
• Social Welfare Surcharge: Levied as a percentage of the BCD.
• IGST: Integrated GST charged on imports (commonly 18% for cosmetics), on the value plus duties.

How Landed Cost Is Calculated

Duties are applied on the CIF value (cost + insurance + freight). IGST is then charged on the CIF value plus BCD and surcharge. The importer can generally claim IGST as input tax credit, but BCD is a true cost.

India–Korea CEPA Benefit

Under the India–Korea Comprehensive Economic Partnership Agreement (CEPA), many Korean-origin goods qualify for reduced or nil basic customs duty — provided you present a valid Certificate of Origin. This can materially cut your landed cost, so always check CEPA eligibility for your HS codes.

Get the HS Code Right

Cosmetic sub-categories (skincare, colour cosmetics, hair care) fall under different HS codes with different duty rates. Correct classification avoids overpaying and prevents customs disputes.

Statura calculates landed cost, secures customs clearance, and applies CEPA duty benefits for Korean importers.