importedCosmeticsIt involves several links, including obtaining the Ministry of Health’s imported cosmetics health review patents, as well as related tariffs, value added tax and consumption tax.This article will detail the approval procedures for imported cosmetics and tax requirements to help enterprises manage imports.

Approval procedures for imported cosmetics

First imported cosmetics must obtain the imported cosmetics sanitary review batch by the Ministry of Health.

1) Submitting a written application

Foreign manufacturers or importing units shall submit a written application to the Ministry of Health supervision department, while providing the following information:

(1) Application form for imported cosmetic sanitary license:The form must be complete and contain basic product information, detailed information about producers and importers.
(2) Product list of ingredients, restricted content of substances:List all ingredients in the product and their content, in particular the specific content of the restricted substance.
Product Quality Standards:Provide detailed product quality standards, including rationalization indicators, microbial limits, etc.
(4) Certificate (copy) that the product is allowed to be manufactured and sold in the country (or territory) of production:Provision of certificates of permission for production and sale issued by the relevant authorities of the country or region of production.
(5) Certificate of product registration and authorization of sale in other countries (or regions) (copies):Provides relevant documentation for the registration and authorization of the sale of products in other countries or regions.
(6) Relevant inspection reports of products in the country of production (or region) and other countries (or regions) through production, registration, and sale review (copies, accompanied by Chinese translation):Provides product testing reports in the country of production and other countries or regions, accompanied by Chinese translations.
(7) Official sample of product labels and instructions for use:Offer official product labels and sample instructions to ensure that the information is complete and accurate.
Complete packaging product samples:Provides full packaged product samples for reference by the review department.

2 Review of information

The Department of Supervision of the Ministry of Health will send the declaration data to the China Academy of Medical Sciences Environmental Health Monitoring Institute (hereinafter referred to as the Ring Supervision Institute).

3 Follow-up procedures

After the data review is passed, the follow-up procedure is the same as the procedure for obtaining the approval number for the production of special use cosmetics. Enterprises must wait for the final approval of the Ministry of Health, after obtaining the imported cosmetics health review certificate, the parties can sign an import contract and carry out actual import operations.

Regulations Based on: [September 26, 1989] Approved by the State Council, Article 3 of the Health Ministry Decree of the Ministry of Health, Article 15 of the Cosmetics Health Supervision Regulations (1989)

The regulation stipulates that the first imported cosmetics, importing units must provide instructions, quality standards, inspection methods and other relevant data and samples, as well as the exporting country (region) approved production certificate documents, with the approval of the health administrative department of the State Council, can sign an import contract.

Taxes on imported cosmetics

Imported cosmetics involve a variety of taxes, including value added tax, consumption tax and tariffs.

1 The value added tax

Imported cosmetics are subject to VAT.According to the current tax law in China, the value added tax rate is usually 13%.

The calculation formula is as follows:Value Added Tax = Value Added Tax = Value Added Tax

2 Consumption tax

Cosmetics belong to consumption taxable products and need to pay consumption tax.The consumption tax rate varies according to the different types of products, usually 30%.

The calculation formula is as follows:Consumption tax = Customs tax price × Consumption tax rate

3 The tariffs

Imported cosmetics are subject to customs duties.The tariff rate varies according to the HS code of different goods.

The calculation formula is as follows:Tariff = Flight price (CIF) × Tariff rate

Among them, the landing price (CIF) includes commodity costs, insurance fees and shipping fees.

Comprehensive tax calculation

The combined formula for calculating all taxes is as follows:Total import tax = tariff + value added tax + consumption tax

For example, the CIF price of an imported cosmetic is 10,000 yuan, the tariff rate is 10%, the value added tax rate is 13%, and the consumption tax rate is 30%.

The taxes are calculated as follows:
Tariff = 10 000 x 10 % = 1000 USD
Consumption tax = 10,000 x 30% = 3000 yuan
Value added tax = (10,000 + 1000 + 3000) × 13% = 1820 yuan
Total import tax = 1000 + 3000 + 1820 = 5820 yuan

Imported cosmetics must undergo strict approval procedures, including obtaining imported cosmetics sanitary review by the Ministry of Health, and pay related taxes such as customs duties, value added tax and consumption tax.I hope this article will help enterprises manage the relevant procedures for imported cosmetics and understand the various taxes involved in the process of import.