Import Duty & Landed Cost on Korean Cosmetics in India (2026): What You'll Actually Pay, With Examples
Whether you are a K-beauty fan ordering a haul or a seller importing cartons, the bill from Indian customs follows the same formula. This post lays out every line — BCD, surcharge, IGST, valuation quirks — with three worked examples, so nothing surprises you at delivery.
Key takeaways
- Formula: Assessable value (CIF) → Basic Customs Duty ~20% (≈10% on many lines under CEPA with a Korean Certificate of Origin) → Social Welfare Surcharge 10% of BCD → IGST on (CIF + BCD + SWS): 18% for most skincare/make-up, 5% for shampoo, soap, toothpaste and face/talc powder since 22 Sept 2025.
- Personal parcels via courier: gifts up to ₹5,000 CIF duty-free; above that customs assess the full value — DDU couriers add 'duty + handling' fees on top.
- Rule of thumb: expect 35–50% of CIF value in duty and taxes on skincare without CEPA, 25–35% with CEPA.
- ShipKorea's flat ₹1,500/kg DDP rate for cosmetics bundles freight, clearance, duty and IGST — predictable, and cheaper than DDU for most hauls and wholesale lots.
Quick answer
Indian customs charge Korean cosmetics Basic Customs Duty of about 20% of the CIF value (often reduced to around 10% under the India–Korea CEPA with a Korean Certificate of Origin), plus a 10% Social Welfare Surcharge on the duty, plus IGST on the duty-inclusive value — 18% for most skincare and make-up, 5% for shampoo, soap, toothpaste and powders since the September 2025 GST revision. That totals roughly 35–50% of value without CEPA and 25–35% with it. ShipKorea.in's flat ₹1,500/kg DDP rate pre-pays everything so you receive one landed price.
Step-by-step duty calculation
1) Assessable value = CIF = product price + international freight + insurance (customs may add notional 1.125% insurance and 20% of FOB as freight if not shown for courier imports; declare actuals). 2) Basic Customs Duty (BCD): HS 3304 (skincare, make-up, sunscreens, masks) and 3305 (hair care) carry ~20% MFN; with a CEPA Certificate of Origin many lines drop to ~10% (confirm per HSK/ITC-HS code). 3) Social Welfare Surcharge = 10% of BCD. 4) IGST = rate × (CIF + BCD + SWS). 5) Add customs clearance/brokerage and delivery. Courier consignments are assessed under the courier regulations with the same tax structure.
IGST rates after 22 September 2025
The GST rate revision moved most cosmetics out of the old 28% slab: beauty and skincare preparations (3304 — creams, serums, sunscreens, sheet masks, lip and eye make-up) are now 18%; hair oil, shampoo, toilet soap, toothpaste, toothbrushes, shaving cream, talcum and face powder are 5%. Perfumes (3303) remain 18%. If you see older guides quoting 28% GST on K-beauty, they are out of date; verify your exact line against Notification 9/2025-CT(Rate).
Example 1 — personal haul, ₹12,000 of skincare (2.5 kg), no CEPA CoO
CIF ₹12,000 → BCD 20% = ₹2,400 → SWS ₹240 → IGST 18% on ₹14,640 = ₹2,635 → duty+tax ₹5,275 (44% of value). Via a DDU courier, add international freight (₹2,500–₹4,000 for 2.5 kg) and a ₹500–₹1,500 'duty handling' fee at delivery → total ≈ ₹20,000–₹22,000. Via ShipKorea DDP at ₹1,500/kg × 2.5 = ₹3,750 all-inclusive of freight, clearance, duty and IGST → total ₹15,750, no payment at the door. See import cosmetics from Korea to India.
Example 2 — reseller lot, ₹2,00,000 CIF (40 kg) with Korean CEPA CoO
BCD 10% = ₹20,000 → SWS ₹2,000 → IGST 18% on ₹2,22,000 = ₹39,960 → duty+tax ₹61,960 (31% of value). Registered GST sellers claim the ₹39,960 IGST as input credit, so the true sunk cost is BCD + SWS = ₹22,000 (11%). ShipKorea DDP at ₹1,500/kg × 40 = ₹60,000 covers freight, clearance and duty/tax handling with duty and IGST at actuals inside the quote → landed ≈ ₹2,60,000, i.e. ₹650/kg of stock in logistics and taxes. Compare with a DDU air-cargo route: freight ₹18,000–₹25,000 + brokerage ₹5,000–₹8,000 + duty/tax ₹61,960 + delivery — similar money, far more work and risk.
Example 3 — 5% IGST items: shampoo, soap, toothpaste (₹50,000 CIF, 25 kg)
BCD 20% (no CoO) = ₹10,000 → SWS ₹1,000 → IGST 5% on ₹61,000 = ₹3,050 → duty+tax ₹14,050 (28%). With CEPA at 10%: BCD ₹5,000, SWS ₹500, IGST ₹2,775 → ₹8,275 (17%). Hair care and body care lots are therefore materially cheaper to land than serums and sunscreens — a useful lever when planning your first assortment.
Valuation traps and how to avoid them
Under-declaring value: customs use reference price databases and Olive Young/Coupang prices; under-declared parcels are re-assessed, penalised and delayed. Missing freight on the invoice: customs add notional freight (up to 20% of FOB) — show actual freight. 'Gift' marking on commercial quantities: no exemption and a red flag. Personal parcels above ₹5,000 CIF: gift exemption is lost on the whole value, not just the excess. Multiple parcels split to stay under ₹5,000: treated as one consignment if detected. Declare honestly; use CEPA and DDP to lower the bill legally.
How to lower landed cost legally
Get the Korean CEPA Certificate of Origin (KCCI/Korea Customs) from your supplier — often halves BCD. Register for GST as a seller and claim IGST credit. Consolidate orders to lower per-kg freight and per-entry clearance costs. Reduce volumetric weight by removing outer retail cartons for wholesale lots. Choose 5%-IGST categories for volume lines. Ship DDP with a specialist so clearance is done once, correctly, without courier 'handling' fees. Related: Korean cosmetics for resale — wholesale guide, duty-paid doorstep delivery Korea to India, cosmetics Korea to India service.
