KOREA TRADE GUIDE

Sourcing K-beauty from multiple Korean brands: an import guide

For beauty retail chains and select shops outside Korea that buy skincare, sheet masks and colour cosmetics from many small Korean brands in modest quantities, with a mix that changes every month. It covers how consolidated buying works, import duties and FTA rates by country, cosmetic notification and labelling rules, and the distribution-rights questions to settle before you order.

Request a quote Duties and FTA by country

Last checked: October 2026

How do retailers import K-beauty from many Korean brands in one shipment?

Most small Korean cosmetics brands set an export minimum per order, so a shop that wants tens to a few hundred units each from 10-20 brands rarely qualifies to buy direct from all of them. A consolidator in Korea buys the items from each brand or its authorised domestic channel, checks batch and expiry data, packs everything together and ships it as one consignment with one commercial invoice and one packing list. The importer of record still has to notify or register every product with the cosmetics regulator in the destination country before sale.

Typical order	Why direct buying is hard	How consolidation solves it
A K-beauty shop chain in Vietnam orders 15 brands, 50-300 units per item, with a new assortment each month.	Each brand has its own export minimum, price list, payment process and paperwork. Fifteen small orders mean fifteen negotiations, fifteen payments and fifteen parcels.	One request list, one quote, one payment against a proforma invoice, one consolidated shipment and one set of export documents covering all brands.
A select shop tests 20 new items at 30-50 units each before deciding what to reorder.	Test quantities are below what most brands will ship abroad, and the regulatory documents for notification are hard to collect brand by brand.	Small lots are bought through domestic wholesale channels and combined. Ingredient lists and the documents each brand is willing to issue are requested in one round.
A retailer adds sheet masks and colour cosmetics with many shades to a skincare order.	Many SKUs with short runs make carton marking, batch tracking and expiry control difficult when goods arrive from separate senders.	Goods are received at one point, checked against the order by SKU, batch number and expiry date, then packed with a packing list that matches the invoice line by line.
A monthly replenishment order where some brands qualify for FTA rates and others do not.	Origin has to be proven per product by the manufacturer. A buyer dealing with many brands cannot easily tell which lines qualify.	Origin evidence is requested from each manufacturer, and the certificate of origin covers only the lines that qualify as Korean origin. The rest are invoiced at the general rate.

Import duties and FTA benefits by country

The table refers to HS heading 3304 (skincare including sheet masks and sunscreens, make-up, lip and eye products, powders, nail preparations) unless a row says otherwise. Hair products fall under 3305, deodorants, bath and shaving preparations under 3307, and soaps and skin-washing products under 3401; rates for those headings can differ. Preferential rates apply only to goods that qualify as Korean origin under the agreement and ship with a valid certificate of origin. Products bought in Korea but manufactured elsewhere do not qualify.

Importing country	General (MFN) duty	Rate for Korean-origin goods and agreement	Other import taxes and notes
United States	Free for subheadings 3304.10 to 3304.99 in the US Harmonized Tariff Schedule.	The base duty is already free, so KORUS gives no further reduction on this heading.	An additional Section 301 duty has applied to imports from 60 economies since 24 July 2026; the rate reported for Korean goods is 12.5%, and a law-firm summary describes the Korean rate as a ceiling of up to 12.5%. Ask your customs broker which rate and exemptions apply to your tariff line. Cosmetics must also meet FDA MoCRA rules (see below).
European Union	0% third-country duty across heading 3304, as shown in an EU tariff browser. Confirm your line in TARIC or Access2Markets.	Korea-EU FTA is in force. With a 0% general rate, no preference is needed for this heading.	Import VAT at the rate of the member state of import. A Responsible Person in the EU and CPNP notification are required before sale.
United Kingdom	Check the UK Trade Tariff.	Korea-UK FTA is in force. Check the preferential rate for your commodity code in the UK Trade Tariff.	Check import VAT in the tool. A UK Responsible Person and notification to OPSS are required before sale in Great Britain.
Japan	WTO rate is free for headings 3304 and 3305 in Japan’s tariff schedule (April 2026 edition). The non-WTO general rate is 5.8-6.6% for 3304.	Free under RCEP for Korean-origin goods on 3304 and 3305. Some lines in 3307 show a general rate of 4-6.7% and are free or 1.8% under RCEP.	Check consumption tax and the cosmetics licensing requirements with your Japanese importer.
Vietnam	18% listed for face and skin creams and lotions (3304.99.30) and other skincare (3304.99.90); 20% listed for lip make-up (3304.10.00).	Korea-Vietnam FTA: 0% listed for 3304.99.30 and 3304.99.90; 5% listed for lip make-up under both the Korea-Vietnam FTA and the Korea-ASEAN FTA. RCEP: 10% listed.	VAT is listed at 8-10% depending on the line. Rates here come from third-party tariff databases that reproduce the Vietnamese schedule; confirm with Vietnam Customs or your broker. Notification with the Drug Administration of Vietnam is required before sale.
Indonesia	15% listed for 3304.99 in two third-party tariff references. Confirm in Indonesia INSW.	Korea-ASEAN FTA and Korea-Indonesia CEPA are both in force. Check the preferential rate for your line in the official tariff tool.	VAT and import income tax apply; check current rates in INSW. BPOM notification is required, and halal rules for cosmetics take effect on 17 October 2026.
Thailand	Check the Thai Customs tariff search.	Korea-ASEAN FTA and RCEP apply. A bilateral Korea-Thailand agreement is still under negotiation. Check the official tariff tool for the rate.	Check VAT with your broker. Thai FDA notification is required before import for sale, with a Thai-language label.
Malaysia	Check the Malaysian Customs HS Explorer.	Korea-ASEAN FTA and RCEP apply. The bilateral Korea-Malaysia FTA is signed but not yet in force. Check the official tariff tool for the rate.	Sales tax may apply; check the tool. NPRA notification through a local Cosmetic Notification Holder is required.
Philippines	Check the Philippine Tariff Commission Tariff Finder.	Korea-Philippines FTA entered into force on 31 December 2024, alongside the Korea-ASEAN FTA and RCEP. Check the Tariff Finder for the rate on your line.	Check VAT with your broker. The Philippines is an ASEAN member; confirm the cosmetic notification procedure with your importer.
United Arab Emirates	5% customs duty on cosmetics imported into the UAE mainland.	Korea-UAE CEPA entered into force on 1 May 2026 and removes tariffs on most goods in stages over up to ten years. Check the staging for your line with UAE customs. The Korea-GCC FTA is signed but not yet in force.	5% VAT. Goods held in a free zone for re-export do not pay the duty while they stay in the zone. Product conformity and registration are required before sale.

Rates are for the HS headings named above and were checked in October 2026. Duty rates change and depend on the exact tariff line. Confirm with your customs broker before ordering.

Product rules and cautions for importers

Cosmetics are regulated goods in every market in this guide. The importer of record is responsible for product notification or registration, label approval and any import licences in the destination country. The exporter supplies the documents needed for those filings, as far as each brand agrees to issue them. Nobody on the export side can promise that a filing will be accepted.

ASEAN: notification under the ASEAN Cosmetic Directive

ASEAN members follow a harmonised scheme: a local company notifies each product to the national regulator before sale, keeps a Product Information File (PIF) and takes legal responsibility for safety and labelling. Shared annexes list prohibited substances, restricted substances and the permitted colourants, preservatives and UV filters, and they are updated after the ASEAN Cosmetic Committee meets twice a year.

Vietnam. The importer notifies each product to the Drug Administration of Vietnam (Ministry of Health). The file includes a letter of authorisation from the manufacturer or brand owner and a legalised Certificate of Free Sale. A notification number is valid for five years under the current rules. A draft decree that would replace the current framework was notified to the WTO in March 2026 and, in an earlier draft, proposed a three-year validity; check its status before filing.
Indonesia. Notification is filed with BPOM by a local importer holding an agency appointment or authorisation letter from the brand, plus a Certificate of Free Sale and GMP certificate for products made outside ASEAN. The number is valid for three years. Product function, directions and warnings must appear in Indonesian.
Indonesia halal timeline. Mandatory halal certification for cosmetics takes effect on 17 October 2026. Reports from mid-2026 say products without a halal certificate can stay on the market only with a prescribed non-halal statement on the pack. Foreign halal certificates count only if the issuing body is recognised by BPJPH and the certificate is registered. Most small Korean brands are not halal-certified, so agree the labelling route with your Indonesian importer before shipment.
Thailand. Anyone importing cosmetics for sale files a notification with the Thai FDA; the receipt is valid for three years. A Thai-language label must be applied within 30 days of import and before sale, showing among other things the importer, batch number, manufacturing and expiry dates and the notification number.
Malaysia. A locally established Cosmetic Notification Holder files with NPRA. A notification is valid for two years. Labels are in Bahasa Malaysia and/or English.

European Union and United Kingdom

Under Regulation (EC) No 1223/2009 a cosmetic can be sold in the EU only if a Responsible Person established in the EU is designated for it. The Responsible Person holds the product safety report and files one notification in the Cosmetic Products Notification Portal (CPNP), which is free and valid for all member states. In Great Britain the importer must act as, or appoint, a Responsible Person with a UK address and notify the product to the Office for Product Safety and Standards. The label carries the Responsible Person’s name and address and the country of origin for imports. For Northern Ireland the Responsible Person must be established in Northern Ireland or the EU.

United States: MoCRA

Under the Modernization of Cosmetics Regulation Act, facilities that manufacture or process cosmetics for the US market register with FDA and renew every two years; facilities outside the US appoint a US agent. The responsible person named on the label lists each product with its ingredients and updates the listing annually, and reports serious adverse events to FDA within 15 business days. Certain small businesses are exempt from registration and listing; one compliance summary puts the threshold at average US sales under USD 1,000,000, and the exemption does not cover some product types such as those that contact the eye membrane. In the US, sunscreens, acne treatments and anti-dandruff products are regulated as over-the-counter drugs, not cosmetics, so Korean sun care cannot be imported as an ordinary cosmetic.

UAE and the Gulf

In the UAE, cosmetics need a conformity certificate under the federal ECAS scheme run by the Ministry of Industry and Advanced Technology, and registration in Dubai Municipality’s Montaji system for sale in Dubai. Products are assessed against Gulf (GSO) standards for safety, claims and GMP. Each shade and size is registered separately, and labels are expected in Arabic and English.

Ingredient restrictions

A formula that is legal in Korea is not automatically legal elsewhere. Screen the full ingredient list of every product against the destination annexes (ASEAN, EU, UK) before the first order.
The EU has expanded its list of fragrance allergens that must be declared on the label to 81 substances, above 0.001% in leave-on and 0.01% in rinse-off products. New products have had to comply since 31 July 2026; products already on the market have until 31 July 2028.
For Indonesia, animal-derived ingredients such as collagen, gelatin and glycerin need halal verification, and pig-derived ingredients are not permitted in halal products.
Claims matter as much as ingredients. A product that claims to treat a condition can be classed as a drug in the destination country.

Labelling language and shelf life

Plan for a local-language label or sticker in each market: Thai in Thailand, Indonesian for key information in Indonesia, Arabic and English in the UAE, and the Responsible Person details in the EU and UK. Ask who applies the sticker and when. Labels in Thailand and the UAE must show an expiry date, and Korean authorities reported expiry-date tampering among recent recall cases, so ask for the batch number, manufacturing date and expiry date of every line on the quote and set the minimum remaining shelf life you will accept before paying. Sheet masks and products without strong preservative systems are the lines to watch.

Parallel imports and brand distribution rights

Check for an exclusive distributor first. In Vietnam and Indonesia the notification file needs an authorisation letter from the brand. If the brand has given exclusive rights to another company in your country, you will not get that letter, and you cannot legally sell the product.
EU and UK. Neither applies international exhaustion of trade mark rights. Goods first sold in Korea cannot be imported and sold there without the brand owner’s consent, and brands can ask customs to stop them.
Thailand. Thai law recognises exhaustion of rights, so resale of genuine goods is not trade mark infringement in itself, but Thai FDA notification still requires full ingredient information that only the manufacturer holds.
Counterfeits. Fake K-beauty is a growing problem. Buy only through channels where each brand’s batch numbers can be traced, and keep the purchase records.

Beauty devices and medicated products

Skin-care devices classed as medical devices and prescription or medicated products need device or drug licensing in both Korea and the destination country. They are outside ordinary consolidation orders.

What exporters in Korea need to prepare

Distribution-rights check per brand. Confirm with each brand whether an exclusive distributor exists in the buyer’s country and whether the brand allows export there. Drop the lines that are blocked before quoting.
Regulatory document set. Full ingredient list in INCI names, letter of authorisation, Certificate of Free Sale and GMP certificate as the destination requires, with notarisation or consular legalisation where asked. These come from the brand or manufacturer and take time, so request them before the first order, not after.
Origin proof from each manufacturer. Many brands use contract manufacturers. A certificate of origin can cover only lines for which the actual manufacturer provides origin evidence under the relevant FTA rules.
Batch and expiry record. Record the batch number, manufacturing date and expiry date of every SKU at receipt and give the list to the buyer with the packing list.
HS classification per line. Classify skincare and make-up (3304), hair products (3305), deodorant, bath and shaving items (3307) and soaps or cleansers (3401) separately on the invoice so the importer can declare each line correctly.
Packing and marking. Keep retail packaging intact, pack by brand and SKU, mark cartons to match the packing list, and ask the forwarder in advance whether any items, such as aerosols or nail products, need special handling.
Labels. Agree in writing whether local-language stickers are applied in Korea or by the importer after arrival, and who supplies the approved label text.
Trade terms. State the Incoterm on the quote and proforma invoice so both sides know who arranges freight, insurance and destination clearance. Payment is by bank transfer against the proforma invoice.

News and recent developments

Korean cosmetics exports are at record levels while destination regulators and the Korean authorities are tightening checks, so small multi-brand importers need to follow both trends.

United States replaces its expired surcharge with Section 301 duties; 12.5% reported for KoreaJuly 2026 · The Korea Times

The new duties took effect on 24 July 2026 as the earlier Section 122 surcharge ended. US importers of Korean cosmetics should budget for the additional duty even though the base rate on heading 3304 is free.

Small and mid-sized Korean firms export a record USD 5.07 billion of cosmetics in the first halfJuly 2026 · The Asia Business Daily

Cosmetics exports by SMEs rose 30.7% year on year, with the fastest growth in Europe and the Americas. Small brands are busier with export orders, which can lengthen lead times for small lots.

Indonesia seizes unregistered cosmetics ahead of its halal deadlineJune 2026 · Personal Care Insights

BPOM confiscated more than two million units of cosmetics sold without distribution permits, mostly through e-commerce. With halal rules for cosmetics starting on 17 October 2026, unnotified imports into Indonesia carry real enforcement risk.

Korea becomes the second-largest cosmetics exporter with USD 11.4 billion in 2025May 2026 · Korea JoongAng Daily

Ministry of Food and Drug Safety figures put Korea behind only France, with the United States the largest destination and exports reaching 202 countries. Skincare made up about three quarters of the total.

Korea-UAE CEPA enters into forceMay 2026 · bilaterals.org (KBS report)

The agreement took effect on 1 May 2026 and phases out tariffs on most goods over up to ten years. Importers in the UAE should check when the reduction reaches cosmetics lines and obtain a certificate of origin for qualifying goods.

Recalls of Korean cosmetics rise; mandatory safety assessment planned from 2028February 2026 · Personal Care Insights

Korean recall cases rose from 5 to 16 in 2025, and Vietnam ordered the recall of six Korean products whose formulas did not match the notification file. Korea plans to phase in a compulsory safety assessment report from 2028, which should make export documentation easier to obtain.

How an order works with us

Request. Send your list of brands, product names, quantities per item, the country of import and whether you already hold notifications for any of the products.
Sourcing and quote. We check availability and each brand’s position on export to your country, then send one quote that lists every line with its HS heading, and marks lines we cannot supply.
Check. Before you commit, you can ask for samples, the ingredient lists, the batch and expiry dates on offer, and a list of the regulatory documents each brand will issue. A video check of the goods before packing is available.
Proforma invoice and payment. Payment is by bank transfer against our proforma invoice. The terms are written on each quote.
Consolidation and packing. Goods from all brands are received in one place, counted by SKU, checked for batch and expiry, and packed into export cartons with a packing list that matches the invoice.
Documents and shipment. You receive the commercial invoice, packing list and bill of lading, plus a certificate of origin when the goods qualify as Korean origin.

Export sourcing on Unboxing Korea is handled by HANA for U, a trading company based near Incheon, Korea. See the Korea export sourcing overview.

Frequently asked questions

Can I import Korean cosmetics without the brand’s permission?

It depends on the country. In the EU and UK, goods first sold in Korea cannot be imported for sale without the brand owner’s consent. In Vietnam and Indonesia the product notification needs an authorisation letter from the brand or manufacturer, so in practice you need its cooperation. Check whether the brand already has an exclusive distributor in your country before ordering.

Who registers or notifies the products in my country?

The importer of record, or a local company it appoints, files the notification or registration with the national regulator and is legally responsible for the product. The exporter collects the documents that the Korean brand or manufacturer agrees to provide. Approval is decided by the regulator and cannot be guaranteed.

Do Korean cosmetics get a lower duty under a free trade agreement?

Only if the product qualifies as Korean origin under the agreement and ships with a valid certificate of origin. In some markets, such as the United States, the EU and Japan, the general duty on heading 3304 is already zero. In Vietnam the listed Korea-Vietnam FTA rate for skincare lines is 0% against a general rate of 18%.

Does Indonesia require halal certification for cosmetics?

Mandatory halal certification for cosmetics takes effect on 17 October 2026. Reports from mid-2026 say products without a halal certificate must carry a prescribed non-halal statement on the packaging. BPOM notification is required in either case. Confirm the current labelling route with your Indonesian importer.

Can sunscreens be included in a cosmetics order?

For most Asian and European markets sunscreens are handled as cosmetics with listed UV filters. In the United States sunscreens are regulated as over-the-counter drugs, so they cannot be imported as ordinary cosmetics. Tell us the destination before we quote sun care.

How do I control shelf life when buying many small lots?

Ask for the batch number, manufacturing date and expiry date of each line before payment and state the minimum remaining shelf life you accept. The same data is recorded again when the goods are received for packing and is sent with the packing list.

Sources

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This guide is general information, not legal, tax or customs advice. Brand and product names belong to their owners; no affiliation is implied.

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