The customs office provides the following guidance on the relevant situation.
1. According to the 「Cosmetics Act」, bath products, body cleansing products, eye makeup products, fragrance products, hair dye products, color makeup products, hair products, nail products, shaving products, basic skincare products, deodorant products, etc. are defined as cosmetics (excluding quasi-drugs).
2. Among the above cosmetics, if they are classified as functional cosmetics, they are subject to exclusion from list clearance according to Appendix 1 of the 「Notice on the Handling of Express Cargo Import Clearance」, and therefore list clearance is not possible.
*Definition of functional cosmetics
a. Products that help with skin whitening
b. Products that help with improving skin wrinkles
c. Products that help with tanning the skin evenly or protecting the skin from ultraviolet rays
3. For imported goods excluded from list clearance, a general import declaration must be made, and the general import clearance procedure must be followed.
Therefore, it is necessary to determine whether the purchased goods fall under functional cosmetics based on the above 'definition of functional cosmetics' after self-review.
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