According to Law 10/2013, cosmetic products are defined as:
“Any substance or preparation which is intended for contact with the various surface areas of the human body (epidermis, hair and hair capillary system , nails, lips and external genital organs) or with teeth and mucous membranes, for the exclusive or main purpose of cleaning them, perfuming them, changing their appearance, and/or correcting body odours, and/or protecting them and keeping them in good condition.”
Cosmetic tariff headings
A table of cosmetic products and their corresponding tariff headings are shown below so that, depending on the country of origin of your goods, you can find out from the Spanish Tax Agency what import duty you will have to pay, using your electronic signature certificate.
COSMETICS
| PRODUCT |
TARIFF HEADING |
| Perfumes and colognes |
3303 |
| Creams |
3304 |
| Toothpastes |
3306 |
| Make-up |
3304 |
| Tooth whiteners |
3306 |
| Dyes and lacquers |
3305 |
| Tanning products |
3304 |
| Deodorants |
3307 |
| Masks |
3304 |
| Moisturisers |
3304 |
| Soaps |
3401 |
IMPORTING PERSONAL CARE PRODUCTS
Personal care products are defined as:
“Substances or mixtures which, although are not legally considered to be medicines, medical devices, cosmetics or biocides, are designed to be applied to the skin, teeth or mucous membranes of the body for hygiene or aesthetic purposes, or to neutralise or eliminate ectoparasites.”
Personal care product tariff headings
A table of personal care products and their corresponding tariff headings are shown below so that, depending on the country of origin of your goods, you can find out from the Spanish Tax Agency what import duty you will have to pay, using your electronic signature certificate.
PERSONAL CARE PRODUCTS
| PRODUCT |
TARIFF HEADING |
| Dental chewing gum |
Product dependent |
| Tattoo inks |
3215 |
| Sports massage |
3808 |
| Permanent make-up |
3215 |
| Transdermal patches |
3808 |
| Wipes |
4818 |
| Dental floss |
3306 |
| Petroleum jelly |
2712 |
| Insecticides |
3808 |
Cosmetics Logistics
Cosmetics Logistics
