Mercosur TradeFlow
The EU–Mercosur Interim Trade Agreement has been provisionally applied since 1 May 2026. Poland's action for annulment before the EU Court of Justice (Case C-460/26) is pending. Savings shown are estimates. Official Journal notice

HS 3304 · Essential oils, perfumes and cosmetics

Cosmetics and make-up

Data last updated 18 October 2026 · schedule data 2026.10.2

In short

The EU charges no duty on Mercosur cosmetics, with or without the agreement; Brazil's duty on EU cosmetics is up to 15.1% today and reaches zero by 2041 (on most lines by 2036, 2 of 7 lines are excluded).

Rates at a glance

Into the EU from Mercosur

5 tariff lines

Preferential duty 2026

0%

Duty-free on all phased lines by

No phase-out

Agreement base rate

0%

Applied MFN rate today

0%

Into Brazil from the EU

7 tariff lines

Preferential duty 2026

14.7–16.2%

Duty-free on all phased lines by

2041

Agreement base rate

18%

Applied MFN rate today

16.2%

Work out the duty on your shipment

Opens the calculator with heading 3304 and the corridor filled in.

Calculate Mercosur → EUCalculate EU → Mercosur

About this product

Make-up, skin care and sun cream already enter the EU duty-free. Mercosur's base duty on European cosmetics is high, and the agreement phases it out over long schedules, while a couple of lines are excluded. Cosmetics are a large EU export, so this is a notable change.

How the duty falls, year by year

Highest and lowest ad valorem duty each year over the lines on a path to zero. Excluded and quota-only lines keep their duty and aren't included.

Highest preferential ad valorem duty by year, 3304EU → Mercosur: 15.1% in 2026 to 0% in 2041. The table below has the same figures.0%10%20%20262028203020322034203620382040
EU → Mercosur

Into the EU from Mercosur

Nothing to phase out in this direction: every line is already duty-free, excluded or only covered by a quota.

Into Brazil from the EU

Into Brazil from the EU
YearAd valorem dutyLines duty-free
202614.7–15.1%0 / 7
202713.2–14.1%0 / 7
202811.7–13.1%0 / 7
202910.3–12.1%0 / 7
20308.8–11.1%0 / 7
20317.3–10.1%0 / 7
20325.8–9.1%0 / 7
20334.4–8.1%0 / 7
20342.9–7%0 / 7
20351.4–6%0 / 7
20360–5%4 / 7
20370–4%4 / 7
20380–3%4 / 7
20390–2%4 / 7
20400–1%4 / 7
20410%5 / 7

Lines by staging category

The staging category sets the speed of the cut: 0 is duty-free from entry into force, 4 to 15 are the years to zero, E is excluded and letter codes are quotas or special treatments.

Mercosur → EU

  • 0× 5

EU → Mercosur

  • 10× 4
  • E× 2
  • 15× 1

Tariff-rate quotas

No tariff-rate quota applies to this heading.

Rates in each Mercosur country

Each member has its own base rate and applied MFN rate. The preference is cut from the base rate, or from the applied rate where that's lower (Art. 2.4(7) of the agreement), so the current rate can differ by country.

Rates in each Mercosur country
CountryBase rateApplied MFNPreferential 2026Zero byApplied-rate source
Brazil18%16.2%14.7–16.2%2041Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), as of 5 October 2026
Argentina18–25%18%1 line has no single published rate16.3–25%2041Argentina applied import duty (DIE), ARCA Arancel Integrado, as of 18 October 2026
Uruguay18%16.2%14.7–16.2%2041Uruguay applied import duty (Arancel Nacional, MEF), as of 10 February 2025Manual snapshotOlder than 180 days
Paraguay4–18%6–16.2%3.6–14.7%2041Paraguay applied import duty (Arancel Nacional Vigente, MEF), as of 4 November 2025Manual snapshotOlder than 180 days

All tariff lines

Line descriptions are the English text of the schedules (CN 2013 for the EU, NCM 2012 for Mercosur).

Into the EU from Mercosur: 5 lines
Into the EU from Mercosur
CodeDescriptionStagingBaseApplied MFN2026Final
3304 10 00Lip make-up preparations0FreeFreeFreeFree
3304 20 00Eye make-up preparations0FreeFreeFreeFree
3304 30 00Manicure or pedicure preparations0FreeFreeFreeFree
3304 91 00Make-up or skin care powders, incl. baby powders, whether or not compressed (excl. medicaments)0FreeFreeFreeFree
3304 99 00Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), incl. sunscreen or suntan preparations (excl. medicaments, lip and eye make-up preparations, manicure or pedicure preparations and make-up or skin care powders, incl. baby powders)0FreeFreeFreeFree
Into Brazil from the EU: 7 lines
Into Brazil from the EU
CodeDescriptionStagingBaseApplied MFN2026Final
3304 10 00Lip make-up preparations1518%16.2%15.1%Freefrom 2041
3304 20 10Eyeshadow, liner, pencil for brows and mascara1018%16.2%14.7%Freefrom 2036
3304 20 90Other product of eye make-up1018%16.2%14.7%Freefrom 2036
3304 30 00Manicure or pedicure preparations1018%16.2%14.7%Freefrom 2036
3304 91 00Powders, whether or not compressed, for make-up1018%16.2%14.7%Freefrom 2036
3304 99 10Beauty creams, nutritious creams and tonic lotionsE18%16.2%16.2%16.2%
3304 99 90Other beauty products or make-up preparations, etc.E18%16.2%16.2%16.2%

Related products

All headings in chapter 33: Essential oils, perfumes and cosmetics

Data and method

Worked out with the calculator's engine from the agreement schedules (Annex 2-A) and the applied-rate files, for agreement year 2026. Mercosur → EU figures assume Brazilian origin, which only matters for the few origin-specific quotas; EU → Mercosur figures are for Brazil unless the country table says otherwise.

Methodology and data sources

Estimates only, not legal or customs advice. Check the official schedules before relying on a rate.