On September 30, 2016, the MOF and the SAT jointly released Circular Cai Shui [2016] No. 103, adjusting the scope and rate of consumption tax on cosmetics, as follows: 

  • The tax scope is restricted to high-end cosmetic make-up and skin care with a dutiable value of over RMB 10/ml or RMB 15/piece. 
  • The tax rate is reduced from 30% to 15%.