Home/Australian Tariffs/From United Kingdom/Essential oils and resinoids; perfumery, cosmetic or toilet preparations

Importing Essential oils and resinoids; perfumery, cosmetic or toilet preparations from United Kingdom into Australia (2026)

Cosmetics and toiletries from the UK may qualify for preferential tariff rates under AUKFTA using a supplier Declaration of Origin on commercial documentation, but any product making therapeutic claims or bearing an SPF rating must be listed on the ARTG via TGA before it reaches the Australian border, regardless of UK regulatory approval status.

✓ FTA Active: AUKFTAHS Chapter 33

Free Trade Agreement

Australia-United Kingdom Free Trade Agreement

Chapter 33 goods originating in United Kingdom may qualify for preferential duty rates under AUKFTA. Goods must meet the rules of origin and be accompanied by a valid certificate of origin.

View AUKFTA rates and requirements →

Compliance requirements

  • Obtain a valid Declaration of Origin from your UK supplier before shipment to claim AUKFTA preferential tariff rates.
  • Confirm any sunscreen or SPF-labelled product holds a current ARTG listing before importation to avoid border seizure.
  • Declare all botanical or plant-derived ingredients accurately on import documentation to satisfy DAFF biosecurity assessment requirements.
  • Sunscreens with SPF claims are regulated as therapeutic goods under the TGA and require ARTG listing or registration before importation — failure to list prior to import can result in seizure at the border
  • Products containing plant-derived essential oils (e.g. raw botanicals, plant material residues) may require DAFF biosecurity assessment; declare all botanical ingredients accurately to avoid reclassification as a biosecurity risk
  • Cosmetics making therapeutic or medicinal claims (e.g. 'treats eczema', 'kills bacteria') may be reclassified as therapeutic goods by TGA, triggering ARTG requirements and a higher duty of care for labelling
  • All cosmetic products must comply with the Industrial Chemicals Act 2019 administered by AICIS — new ingredients not previously notified in Australia require an AICIS introduction notification or exemption check before first importation
  • Alcohol-based perfumes and fragrance products with high ethanol content may be subject to Australian Customs (Excise-equivalent) considerations; confirm with your broker whether excise-equivalent duties apply to your specific formulation
  • A valid proof of origin such as a Declaration of Origin on commercial documentation is required to claim preferential tariff rates under AUKFTA, with importers able to self-declare or hold supplier declarations
  • Therapeutic goods including pharmaceuticals and medical devices must be listed or registered on the Australian Register of Therapeutic Goods (ARTG) via the TGA prior to importation, regardless of UK regulatory approval
  • Alcoholic beverages including Scotch whisky and English wines are subject to Australian excise-equivalent customs duty and must comply with Food Standards Australia New Zealand (FSANZ) labelling requirements including allergen and sulphite declarations
  • Biosecurity requirements under the Biosecurity Act 2015 apply strictly to goods containing wood packaging material, animal-derived products, and any plant material, which must meet DAFF import conditions and may require treatment or inspection on arrival

Key documents required

  • Commercial invoice with full INCI ingredient list and percentage breakdown (critical for TGA and AICIS assessment)
  • Certificate of Analysis (CoA) from manufacturer, confirming composition, purity and batch details
  • TGA ARTG number or evidence of exemption/listing for any product making therapeutic claims (especially sunscreens)
  • AICIS introduction notification reference or exemption category confirmation for products containing industrial chemicals
  • Safety Data Sheet (SDS) for essential oils and alcohol-based fragrance products, required for dangerous goods classification under IATA/IMDG if shipped in bulk

Import tip

Lodge your AICIS exemption or notification check well before shipment arrival — AICIS assessments can take weeks and holding costs at a bonded warehouse while awaiting chemical clearance are a common and avoidable expense for first-time cosmetics importers.

Calculate the total landed cost for Chapter 33 goods from United Kingdom — duty, GST, IPC, and biosecurity included.

Other product categories imported from United Kingdom