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China Announces Reduction of Cosmetic Consumption Tax to 15%

November 7, 2016

The China Ministry of Finance and State Administration of Taxation has announced the reduction of cosmetic consumption tax to 15%.

This tax applies to the following high-end cosmetics:

  • Perfume
  • Powder
  • Lipstick
  • Nail polish
  • Blusher
  • Eyebrow pencil
  • Lip pencil
  • Eye shadow
  • Mascara
  • Cosmetics kits, including makeup tools such as small mirror, comb

Other cosmetics are not applicable to this tax scheme.

Enforcement of the tax reduction began on October 1, 2016.



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