Facial wipes (Tariff notice 2)
Check the tariff classification for facial wipes.
New regulation
A new regulation was published on 16 December 2024 and entered into force 20 days after this date.
L Series
Reg. 2024/3126 — Repealing EU Regulation 385/2013
This is considered a change in Northern Ireland practice.
Classification (Combined Nomenclature (CN) code)
3307 9000 00
Description of goods
Facial wipes packaged for retail sale, containing 60 rectangular sheets of nonwovens (10 cm × 12 cm), impregnated with water, moisturising agents (dipropylene glycol (DPG), sodium hyaluronate, jojoba oil) and organic surface-active agents as emulsifier (PEG-6 caprylic/capric glycerides and polysorbate 20), intended to be used for the care of the facial skin such as removing make-up, cleansing, toning, soothing and hydrating/moisturising in one step.
Reason
The Commission Implementing Regulation (EU) No 385/2013, which originally classified, a product composed of 25 wipes made of non-wovens with a size of approximately 15 cm × 20 cm per wipe, impregnated, amongst other ingredients, with water, soybean oil, sweet almond oil (Prunus dulcis), cetyl alcohol, xanthan gum, perfume/fragrance, citronellol, geraniol, glycerine, tetrasodium EDTA and disodium cocoamphodiacetate, that is used to remove make-up, tone and purify normal and combination skin, and that is put up in a plastic bag for retail sale, under code 3304 99 00.
This EU regulation has now been repealed following the 73rd session of the Harmonized System Committee (HSC) of the World Customs Organization (WCO), the approved classification opinion 3307.90/4 now classifies facial wipes to code 3307 90 00. (Full details can be found on the new regulations link above).
Contact details
Tariff Classification
Customs Policy & Strategy
3rd Floor
14 Westfield Avenue
Stratford
London
E20 1HZ
Email: tariff.classification@hmrc.gov.uk
This Tariff notice is published for information purposes only.