KOREA TRADE GUIDE

Korean cosmetics OEM and packaging: private label import guide

For beauty brands outside Korea that want their own product made by a Korean OEM or ODM factory, with the container, pump, carton and label bought from separate suppliers. It covers HS codes, duties and FTA origin, the regulatory files you need from the factory, packaging rules and how the parts are brought together into one shipment.

Request a quoteDuties and FTA by country

Last checked: October 2026

How do overseas brands get a private-label cosmetic made and packed in Korea?

A Korean OEM or ODM factory makes and fills the formula, while the bottle or jar, the pump or cap, the folding carton and the label usually come from three or four other companies. The brand owner, or a trading company acting for it, has to line up those suppliers so that every component reaches the filling line on time, then collect the documents the importer needs for registration and customs. The importer of record in the destination country remains responsible for product notification or registration, label compliance and any licences.
Typical orderWhy direct buying is hardHow consolidation solves it
A first private-label run of one to three skincare items from an ODM catalogue formulaThe factory quotes the bulk and filling only. Containers, pumps, cartons and labels are separate purchases, each with its own minimum order, artwork proof and delivery date, and most packaging suppliers deal in Korean.One contact collects quotes from the factory and the packaging suppliers, checks that neck sizes, pump dosage and carton dimensions match, and schedules deliveries to the filling line.
A custom formula with custom-decorated packagingFormula development, stability and compatibility testing, mould or print set-up and artwork approval run on different timelines. A delay in one part holds up the whole filling slot.A single schedule tracks each supplier, and samples of the formula in the actual container are checked before mass production is released.
Empty packaging bought in Korea for filling in another countryBottles, closures, pumps and cartons fall under different HS headings with different duty rates and origin rules, and each maker must supply its own origin evidence.Components are received, counted and packed together, with one commercial invoice and packing list that itemises each HS heading and each manufacturer.
Repeat orders across several productsLeftover packaging stock, shelf-life dating and batch numbers have to be tracked across suppliers and production runs.Component balances and batch records are kept per order so the next run can be planned around what is already in hand.

Import duties and FTA benefits by country

The table covers finished cosmetics in HS 3304 (skincare and make-up), 3305 (hair preparations) and 3401 (soap and skin-washing products), and empty packaging in 3923 (plastic containers and closures), 7010 (glass containers), 4819 (cartons) and 8424 or 9616 (pumps and sprayers). Preferential rates apply only to goods that qualify as Korean origin under the agreement and ship with a valid proof of origin; goods bought in Korea but made elsewhere do not qualify.

Importing countryGeneral (MFN) dutyRate for Korean-origin goods and agreementOther import taxes and notes
United StatesFinished cosmetics: free for 3304 and 3305, and for 3401 except line 3401.30.10 (4%). Packaging: 3923.30 bottles 3%, 3923.50 closures 5.3%, 7010 glass free to 5.2% depending on the line, 4819.10 and 4819.20 cartons free, 8424.20.10 simple piston pump sprays 2.9%, 9616.10 toilet sprayers free (USITC HTS).Free under KORUS for every line listed that has a general duty (special rate code KR).Since 24 July 2026 a Section 301 duty applies to most Korean goods, set so that the general duty plus the Section 301 duty together come to 12.5%. Eligibility for an FTA preference does not remove it, and there is a list of exempt tariff codes. It replaced the 10% Section 122 surcharge that ran from 24 February to 24 July 2026. Confirm the treatment of your tariff line with a US customs broker.
European UnionFinished cosmetics: 0% for 3304, 3305.10 and 3401.11; 4% for 3401.30. Packaging: 3923.30 and 3923.50 6.5%, small glass containers in 7010.90 5%, 4819.20 cartons 0%, 8424.20 1.7%, 9616.10 toilet sprays 2.7% (TARIC data via the UK Trade Tariff Northern Ireland service).Korea-EU FTA: 0% tariff preference shown for the cosmetic, plastic, glass and sprayer lines above.Import VAT at the rate of the member state of entry. TARIC also lists a EUR 3 low-value consignment customs duty measure, which concerns small parcels rather than commercial shipments.
United KingdomFinished cosmetics: 0% for 3304, 3305.10 and 3401.11; 4% for 3401.30. Packaging: 3923.30 and 3923.50 6%, 7010.90 small glass containers 0%, 4819.20 cartons 0%, 8424.20 0%, 9616.10 toilet sprays 2% (UK Trade Tariff).Korea-UK FTA: 0% on all the lines above.Import VAT 20%.
JapanFinished cosmetics: the WTO rate is free for 3304 and 3305.10 (the statutory general rate is 5.8% to 6.6%). Packaging: 3923.30 and 3923.50 WTO rate 3.9% (Japan Customs tariff schedule, April 2026).RCEP rate for Korea in the April 2026 schedule: 1.8% for 3923.30 and 2.4% for 3923.50. Cosmetics are already free at the WTO rate.Consumption tax applies at import. Korea and Japan have no bilateral FTA; RCEP is the only preferential route.
VietnamWorld Bank WITS shows a simple average MFN rate of about 15% across the 3304.99 lines (latest reported year 2023). Check the official tariff tool: WITS tariff data and Vietnam Customs for the current line.Preferential rates are available under the Korea-ASEAN FTA, the Korea-Vietnam FTA and RCEP. The rate differs by agreement and line. Check the official tariff tool: Korea FTA portal.Import VAT applies. Cosmetics must be notified before sale (see below).
ThailandWITS shows 30% MFN for 3304.99 (latest reported year 2023). Check the official tariff tool: WITS tariff data and Thai Customs.Korea-ASEAN FTA and RCEP. WITS reports 0% for Korean goods in its 2021 data; confirm the current rate and the origin rule for your line.Import VAT applies. A Korea-Thailand bilateral agreement is still under negotiation.
IndonesiaWITS shows 15% MFN for 3304.99 (latest reported year 2023). Check the official tariff tool: WITS tariff data and Indonesian Customs.Korea-ASEAN FTA, RCEP and the Korea-Indonesia CEPA. WITS reports 0% for Korean goods in its 2021 data; confirm the current rate and which agreement to claim.Import VAT and a prepaid income tax are collected at import. Labels in Bahasa Indonesia are required before sale. Halal rules apply to cosmetics (see below).
PhilippinesWITS shows 7% MFN for 3304.99 (latest reported year 2023). Check the official tariff tool: WITS tariff data and the Philippine Tariff Commission.Korea-ASEAN FTA, RCEP and the Korea-Philippines FTA. WITS reports 0% for Korean goods in its 2021 data; confirm the current rate.Import VAT applies. Cosmetics must be notified before sale.
United Arab EmiratesWITS shows 5% MFN for 3304.99 (latest reported year 2023). Check the official tariff tool: WITS tariff data and UAE customs.The Korea-UAE CEPA is listed as in force on the Korean government FTA portal; the Korea-GCC FTA is listed as signed. We could not verify the CEPA rate for cosmetics. Check the official tariff tool: Korea FTA portal.VAT applies at import. Product registration with the local authority is handled by the importer.

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

OEM versus ODM, and who owns the formula

In an OEM arrangement the brand supplies or commissions its own formula and the factory manufactures to that specification. In an ODM arrangement the factory develops the formula, or offers one from its library, and the brand chooses and adjusts it. With ODM the factory normally keeps the formula unless the contract says otherwise, which means the brand cannot simply move production to another factory. Before paying for development, get in writing who owns the formula, whether it is exclusive to you and in which countries, whether the full quantitative formula will be disclosed to your safety assessor, and what happens to it if you stop ordering.

Minimum order quantities and lead times

We do not publish figures because they vary widely by factory and product. As a general pattern, catalogue formulas in stock packaging have the lowest minimums and the shortest lead times; custom formulas need development, stability and packaging-compatibility testing first; and printed or custom-moulded packaging usually has a higher minimum than the filling run itself, so the packaging minimum often sets the real order size. Each component has its own lead time, and the slowest one decides the filling date. Ask every supplier for its minimum and lead time in writing.

Who is responsible for registration

The importer of record, or the responsible person it appoints in the destination country, is responsible for product notification or registration, label approval and any licences. The Korean exporter and manufacturer supply the documents needed for those filings. Nobody on the Korean side can promise that a notification or registration will be accepted.

  • European Union. Regulation (EC) No 1223/2009 allows a cosmetic on the market only if a responsible person established in the EU is designated. A product safety report must be prepared before the product is placed on the market, and the product is notified once through the Cosmetic Products Notification Portal (CPNP), which then covers all member states. Nanomaterials need an extra notification and are marked “(nano)” in the ingredient list. From the factory you will need the full formula, raw material specifications and safety data, manufacturing and GMP evidence, stability and compatibility results and packaging specifications for the Product Information File.
  • United Kingdom. Great Britain requires a Responsible Person with a UK-established address, a Product Information File containing the safety report, GMP documentation and evidence for claimed effects, kept for 10 years, and notification through the Submit cosmetic product notifications (SCPN) service before the product is made available. The label must carry the Responsible Person’s name and address and the country of origin for imported products. For Northern Ireland the Responsible Person must be established in Northern Ireland or the EU.
  • United States. Under MoCRA, manufacturers and processors, including foreign facilities, register with the FDA and renew every two years, and foreign facilities need a US agent. The responsible person, meaning the manufacturer, packer or distributor named on the label, lists each product with its ingredients and updates the listing annually, keeps records supporting adequate safety substantiation, and reports serious adverse events within 15 business days. Some small businesses are exempt from registration and listing, with exceptions for certain product types. The FDA does not issue certificates confirming registration or listing. Ask your factory for its FDA registration details before you order.
  • ASEAN countries. The ASEAN Cosmetic Directive harmonises requirements across member states: a local company notifies the product to the national regulator before sale, keeps a Product Information File, follows the ASEAN labelling requirements and observes the ingredient annexes (prohibited and restricted substances, permitted colourants, preservatives and UV filters). Singapore’s HSA shows the annexes as last revised in June 2026.
  • Indonesia. In addition to notification, regulated products including cosmetics must carry a Bahasa Indonesia label before distribution. Indonesia’s halal product law is being extended to cosmetics; confirm the current deadline and the status of your product with the halal authority BPJPH and your importer before ordering, and ask the factory early whether it can support halal certification for the formula and the production line.

Korean rules that affect an export order

Korea’s Cosmetics Act defines three business types: cosmetics manufacturer, responsible seller and customised-cosmetics seller. For products sold in Korea, the label must show the product name, the name and address of the business operator, all ingredients, content, batch number, expiry date or period after opening, price and precautions. Article 30 of the Act lets products made only for export follow the importing country’s rules instead of these labelling provisions. In practice that means your export label is designed to the destination country’s law, and whether the factory’s name appears on the pack is decided by that law and by your contract. The Korean legal database also lists several amendments to the Act that take effect between October 2026 and 2029, so ask the factory whether any of them changes what it can supply.

How origin is decided for a cosmetic made in Korea

A cosmetic filled in Korea is not automatically Korean origin for FTA purposes. Each agreement has a product-specific rule. Under the Korea-UK FTA, for example, headings 3302 to 3307 qualify either when the non-originating materials come from other headings (materials of the same heading are allowed up to 20% of the ex-works price) or when all non-originating materials are no more than 40% of the ex-works price. Simple operations such as changing packaging do not confer origin. Retail packaging that is classified together with the product is treated as part of the product for origin purposes. KORUS rules are set out in General Note 33 of the US tariff schedule, and other agreements have their own lists, so the factory needs to check its bill of materials against the rule of the agreement you will claim.

Empty packaging shipped on its own must qualify by itself. Under the Korea-UK FTA, plastic articles in 3922 to 3926 qualify when non-originating materials are no more than 50% of the ex-works price, and glass containers in 7010 when they are manufactured from materials of another heading. Packaging that a Korean supplier imported from a third country and resold does not qualify.

Packaging rules in the destination market

The EU Packaging and Packaging Waste Regulation (EU) 2025/40 entered into force on 11 February 2025 and applies from 12 August 2026. It aims to make all packaging on the EU market recyclable by 2030, sets minimum recycled content for plastic packaging from 2030, restricts substances of concern, introduces harmonised sorting and material labels, and requires producers to register with extended producer responsibility schemes in the member states where they sell. Commentary by law firms describes a declaration of conformity for each packaging type from the application date. It also restricts small single-use toiletry packs used in the accommodation sector. We did not verify the individual recycled-content percentages, so take them from the regulation text. When you brief Korean packaging suppliers, ask for material composition, recycled-content evidence and heavy-metal test data for each component.

Trademark before production

File your trademark in the destination markets, and in Korea where the goods are made, before you approve packaging artwork. Printed cartons and decorated containers cannot be reworked if the name has to change. The Madrid System lets you extend a home application or registration to other member countries through one filing; WIPO reports that it covers 133 countries.

Products outside an ordinary cosmetics order

A product sold as a cosmetic in Korea can be classed as a drug or medical device in another country because of its ingredients or claims. Medical devices and prescription or drug-classified products need licensing in both countries and are outside ordinary consolidation orders.

Related guides: sourcing existing K-beauty brands in one shipment and Korean corporate gift sets.

What exporters in Korea need to prepare

  • Manufacturing agreement with the factory that states formula ownership, exclusivity, disclosure of the full formula to the buyer’s safety assessor and the handling of leftover bulk and packaging.
  • Per-product document set for the importer’s filings: ingredient list with INCI names and percentages, raw material safety data, manufacturing and GMP evidence, certificate of analysis for each batch, stability and packaging-compatibility results and product specifications.
  • Origin evidence from each manufacturer separately: the cosmetics factory for the filled product, and each packaging maker for containers, closures, pumps and cartons shipped empty. A certificate of origin can only be issued for goods that meet the rule of the agreement being claimed.
  • Specifications and material declarations for each packaging component, including resin or glass type, any recycled content, decoration method and heavy-metal test data, so the importer can meet packaging rules such as the EU PPWR.
  • Label artwork written to the destination country’s law and checked by the importer or its responsible person before printing; export-only products may follow the importing country’s labelling rules under Article 30 of the Cosmetics Act.
  • A check that the brand name and logo are filed as trademarks by the buyer, and that the factory and packaging suppliers have no claim on the designs or moulds paid for by the buyer unless agreed.
  • Commercial invoice and packing list that separate each HS heading (finished cosmetics, plastic packaging, glass, cartons, pumps) with batch numbers and manufacturing or expiry dates.
  • Agreed Incoterms and bank-transfer payment against a proforma invoice, with delivery dates for every component tied to the factory’s filling slot.

News and recent developments

Capacity, tariffs and packaging law all moved in 2026, and each affects cost or timing for a private-label order.

Korean cosmetics contract makers commit to new plants as orders riseSeptember 2026 · The Asia Business Daily

Cosmecca Korea, Kolmar Korea and Cosmax announced investments in plants at Ochang, Sejong and Pyeongtaek, and the report puts Korea’s cosmetics exports at USD 7 billion in the first half of 2026, up 27.3% on the year. More capacity should ease filling slots over time, but demand is still high, so book production early.

EU packaging regulation starts to applyAugust 2026 · European Commission

Regulation (EU) 2025/40 applies from 12 August 2026. Brands selling in the EU should now collect material and conformity data for every bottle, pump and carton from their Korean suppliers.

US replaces its temporary import surcharge with Section 301 duties covering KoreaJuly 2026 · USTR

From 24 July 2026 Korean goods face a Section 301 duty calculated net of the general duty rate, so duty-free cosmetics under KORUS are no longer free of all duty on entry to the United States. Check the exemption annexes for your tariff code.

ASEAN cosmetic ingredient annexes revisedJune 2026 · Health Sciences Authority, Singapore

The ASEAN Cosmetic Committee updated the lists of prohibited, restricted and permitted ingredients. Ask the factory to check your formula against the current annexes before notification in any ASEAN market.

US Section 122 surcharge of 10% follows the end of the IEEPA tariffsFebruary 2026 · Baker Donelson

After the earlier emergency tariffs were voided, a 10% surcharge applied to most imports from 24 February to 24 July 2026. US landed costs for Korean cosmetics have changed three times within a year, so quote on current rules.

How an order works with us

  1. Request. Send the product types, target market, quantities, and whether you want a catalogue formula or a custom one. Tell us which packaging you have in mind, or send reference samples or drawings.
  2. Sourcing and quote. We collect quotes from a cosmetics factory and from container, closure, carton and label suppliers, with each supplier’s minimum order and lead time stated, and send one itemised quote.
  3. Check. You approve formula samples and packaging samples, ideally the formula filled in the actual container. We check the documents the importer needs for notification and the origin evidence from each manufacturer, and can show production or packing by video.
  4. Proforma invoice and payment. Payment is by bank transfer against our proforma invoice. The terms are written on each quote.
  5. Consolidation and packing. Packaging components are delivered to the factory for filling, or received and packed together when you buy empty packaging. Cartons are marked with batch numbers and contents per HS heading.
  6. 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

What is the difference between OEM and ODM for Korean cosmetics?

With OEM the factory makes a product to a formula the brand provides or commissions. With ODM the factory develops or supplies the formula and the brand selects and adjusts it. In ODM the factory normally keeps the formula unless the contract transfers it, so agree ownership and exclusivity in writing before development starts.

Is a cosmetic filled in Korea automatically Korean origin for FTA duty rates?

No. Each agreement has a product-specific rule. Under the Korea-UK FTA, for example, cosmetics in headings 3302 to 3307 qualify when non-originating materials come from other headings, or when all non-originating materials are no more than 40% of the ex-works price. The factory must check its materials against the rule of the agreement you claim, and a valid proof of origin must accompany the shipment.

Who files the EU CPNP notification or US FDA product listing?

The responsible person in the destination market files them, not the Korean factory. In the EU this is a person established in the EU; in the US it is the manufacturer, packer or distributor named on the label. The Korean manufacturer supplies the formula, safety and manufacturing documents needed for those filings, and foreign manufacturing facilities must themselves be registered with the FDA.

Can I buy only empty bottles, pumps and cartons from Korea?

Yes. Empty packaging is classified under its own headings, mainly 3923 for plastic containers and closures, 7010 for glass, 4819 for cartons and 8424 or 9616 for pumps and sprayers. Duty rates and origin rules differ by heading, and each packaging maker has to provide its own origin evidence.

What US duty applies to Korean cosmetics in October 2026?

The general duty on most cosmetics in headings 3304 and 3305 is free, and KORUS also gives free entry for qualifying goods. Since 24 July 2026 a Section 301 duty applies to most Korean goods so that the general duty and the Section 301 duty together come to 12.5%, unless the tariff code is on the exemption list. Confirm with a US customs broker.

Do you guarantee minimum order quantities or lead times?

No. Minimums and lead times are set by each factory and packaging supplier and are stated on the quote for your specific order. Printed or custom packaging often has a higher minimum than the filling run.

Sources

  1. US International Trade Commission, “Harmonized Tariff Schedule search (3304, 3305, 3401, 3923, 7010, 4819, 8424, 9616)”, https://hts.usitc.gov/ (accessed October 2026)
  2. Office of the US Trade Representative, “USTR takes action in forced labor Section 301 investigations”, https://ustr.gov/about/policy-offices/press-office/press-releases/2026/july/ustr-takes-action-forced-labor-section-301-investigations (accessed October 2026)
  3. Global Trade Alert, “Forced-labour Section 301 tariffs on 60 economies take effect on 24 July”, https://globaltradealert.org/blog/forced-labour-section-301-final-action (accessed October 2026)
  4. Morgan Lewis, “US administration rebuilds global tariff program under Section 301”, https://www.morganlewis.com/pubs/2026/07/us-administration-rebuilds-global-tariff-program-under-section-301 (accessed October 2026)
  5. Baker Donelson, “Trade policy shifts: IEEPA tariffs end, Section 122 begins”, https://www.bakerdonelson.com/trade-policy-shifts-ieepa-tariffs-end-section-122-begins-and-sections-301-and-232-activity-grows (accessed October 2026)
  6. US Customs and Border Protection, “Korea Free Trade Agreement (KORUS)”, https://www.cbp.gov/trade/free-trade-agreements/korea (accessed October 2026)
  7. UK Government, “UK Integrated Online Tariff, commodity and rules of origin data for South Korea”, https://www.trade-tariff.service.gov.uk/ (accessed October 2026)
  8. UK Government, “Northern Ireland Online Tariff (EU TARIC measures)”, https://www.trade-tariff.service.gov.uk/xi/ (accessed October 2026)
  9. Japan Customs, “Customs tariff schedule as of 1 April 2026, chapters 33 and 39”, https://www.customs.go.jp/english/tariff/2026_04_01/index.htm (accessed October 2026)
  10. World Bank, “World Integrated Trade Solution (WITS), TRAINS tariff data for HS 3304.99”, https://wits.worldbank.org/ (accessed October 2026)
  11. Ministry of Trade, Industry and Resources, Korea, “FTA portal, status of Korea’s agreements”, https://fta.motir.go.kr/ftamain/ (accessed October 2026)
  12. US Food and Drug Administration, “Modernization of Cosmetics Regulation Act of 2022 (MoCRA)”, https://www.fda.gov/cosmetics/cosmetics-laws-regulations/modernization-cosmetics-regulation-act-2022-mocra (accessed October 2026)
  13. US Food and Drug Administration, “Registration and listing of cosmetic product facilities and products”, https://www.fda.gov/cosmetics/registration-listing-cosmetic-product-facilities-and-products (accessed October 2026)
  14. European Commission, “Cosmetic Products Notification Portal”, https://single-market-economy.ec.europa.eu/sectors/cosmetics/cosmetic-product-notification-portal_en (accessed October 2026)
  15. European Commission, “Cosmetics legislation”, https://single-market-economy.ec.europa.eu/sectors/cosmetics/legislation_en (accessed October 2026)
  16. UK Government, “Making cosmetic products available to consumers in Great Britain”, https://www.gov.uk/guidance/making-cosmetic-products-available-to-consumers-in-great-britain (accessed October 2026)
  17. Health Sciences Authority, Singapore, “ASEAN Cosmetic Directive”, https://www.hsa.gov.sg/cosmetic-products/asean-cosmetic-directive (accessed October 2026)
  18. US International Trade Administration, “Indonesia country commercial guide: labeling and marking requirements”, https://www.trade.gov/country-commercial-guides/indonesia-labelingmarking-requirements (accessed October 2026)
  19. Korea Ministry of Government Legislation, “Cosmetics Act (articles 2-2, 10 and 30), National Law Information Center”, https://www.law.go.kr/LSW/lsInfoP.do?lsiSeq=270323 (accessed October 2026)
  20. European Commission, “Packaging waste (Regulation (EU) 2025/40)”, https://environment.ec.europa.eu/topics/waste-and-recycling/packaging-waste_en (accessed October 2026)
  21. Council of the EU, “Sustainable packaging: Council signs off on new rules”, https://www.consilium.europa.eu/en/press/press-releases/2024/12/16/sustainable-packaging-council-signs-off-on-new-rules-for-less-waste-and-more-re-use-in-the-eu/ (accessed October 2026)
  22. Faegre Drinker, “Significant new obligations for manufacturers placing packaging on the EU market”, https://www.faegredrinker.com/zh/insights/publications/2026/7/significant-new-obligations-for-manufacturers-placing-packaging-on-the-eu-market (accessed October 2026)
  23. WIPO, “Madrid System”, https://www.wipo.int/en/web/madrid-system (accessed October 2026)
  24. The Asia Business Daily, “K-beauty orders surge, cosmetics ODMs scale up production facilities”, https://view.asiae.co.kr/en/article/2026091115182633702 (accessed October 2026)
  25. Federal Register, “Imposing a temporary import surcharge to address fundamental international payments problems (Proclamation of 20 February 2026)”, https://www.federalregister.gov/documents/2026/02/25/2026-03824/imposing-a-temporary-import-surcharge-to-address-fundamental-international-payments-problems (accessed October 2026)

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

Request a quote

Tell us what you need. We reply in English within one business day.

The buttons open your email app or WhatsApp with the request filled in. You can also write to ohytto@naver.com.

Scroll to Top
WhatsApp WhatsApp Line Line WeChat WeChat Contact Us

WeChat

On a computer: scan the QR with WeChat.
On your phone: copy our ID and add us in the app.

WeChat QR code - yeontack
ID: yeontack
Open WeChat
Phone tip: open WeChat → Search → paste the ID → Add.
Or save this QR, then WeChat → + → Scan → from album.