How to import Korean cosmetics into the US (2026 guide)

The United States became K-beauty's largest export market in 2025, at $2.19 billion, according to Korea's Ministry of Food and Drug Safety figures as reported by The Korea Herald. That is Korea-side export data, not a US import statistic.

Until August 2025, a shipment worth $800 or less could enter free of duty under 19 CFR 10.151. Executive Order 14324 suspended that treatment for all countries from 29 August 2025, Executive Order 14388 continued the suspension from 24 February 2026, and two CBP interim final rules made it indefinite: from 24 June 2026 for every mode except the postal network, and from 24 July 2026 for mail.

In practice every Korean cosmetics shipment now enters the US as an entry that owes duty, however small. Which shipments may use an informal entry is set by 19 CFR 143.21: shipments up to $2,500, except that articles valued over $250 and classified in chapter 99, subchapters III and IV — which includes the Section 301 heading for Korean goods, 9903.05.71 — are excluded, so ask your broker whether yours qualifies. The bond rules for entry are in 19 CFR 142.4 — your broker will tell you which applies to a given shipment.

The Modernization of Cosmetics Regulation Act of 2022 (MoCRA) added a cosmetics chapter to the Federal Food, Drug, and Cosmetic Act. FDA does not approve cosmetics before sale, but it regulates them, and MoCRA gave it registration, product listing, adverse-event, safety-substantiation and labeling requirements to enforce.

• Facility registration — a facility that manufactures or processes cosmetics for US distribution registers with FDA, a Korean factory included (21 U.S.C. 364c).
• Product listing — the responsible person, the manufacturer, packer or distributor whose name is on the label, lists each product (21 U.S.C. 364c).
• Small businesses — businesses under $1 million in average annual sales are exempt from registration and listing, except for products that regularly contact the mucus membrane of the eye, injected products, products for internal use, and products that alter appearance for more than 24 hours (21 U.S.C. 364h).

The detail, and what to prepare, is in MoCRA for K-beauty importers.

A label printed for Korea rarely works unchanged. FDA's cosmetic labeling rules in 21 CFR part 701 cover the ingredient declaration (701.3), the statement of identity on the principal display panel (701.11), the name and place of business of the manufacturer, packer or distributor (701.12) and the net quantity of contents (701.13). Since 29 December 2024, MoCRA has also required a US contact for reporting adverse events on the label (21 U.S.C. 364e(a)).

Separately, CBP requires imported goods to be marked with their country of origin (19 CFR 134.11) — "Made in Korea" or an equivalent.

A Korean sun cream sold as a cosmetic at home is an over-the-counter drug in the United States, because it is intended to prevent sunburn. It carries a Drug Facts panel in the format of 21 CFR 201.66 and the sunscreen labeling of 21 CFR 201.327, and the establishments that make it register and list under the drug rules in 21 CFR part 207. MoCRA's cosmetics provisions largely give way to those drug rules (21 U.S.C. 364i(a)), though a factory that also makes ordinary cosmetics still registers under MoCRA for them (364i(b)).

In June 2026 FDA amended the sunscreen monograph, M020 — in FDA's words, expanding sunscreen options for the first time in 20 years. FDA's final order OTC000039, issued 10 June 2026, adds bemotrizinol at up to 6 percent and states that it takes effect on 9 August 2026.

Most skincare and make-up falls under heading 3304, whose general rate is free. Since 24 July 2026, goods of South Korea pay a Section 301 action of 12.5 percent under heading 9903.05.71. The exemption lists in U.S. note 52 to chapter 99 were read line by line in HTS Revision 20 on 30 September 2026: no line of headings 3303 to 3307 is exempted. So a Korean serum under 3304.99.50 pays 12.5 percent, on the text of HTS Revision 20.

Lines with a non-zero general rate are in US tariffs on Korean cosmetics. You can estimate the base rate for any line with the free US import duty calculator.

For cargo arriving by vessel, the importer, or an agent acting for it, submits an Importer Security Filing to CBP no later than 24 hours before the cargo is laden aboard the vessel at the foreign port — in Korea, for most K-beauty shipments. Two elements, the container stuffing location and the consolidator, may follow up to 24 hours before arrival in the US. 19 CFR 149.2 sets the timing and 149.3 lists the data elements. Air shipments do not use an ISF.

• Commercial invoice — with the contents 19 CFR 141.86 requires: seller and buyer, a description of each product, quantities, values and the country of origin.
• Packing list — cartons, units per carton and weights, matching the invoice.
• Bill of lading or air waybill, and the carrier's arrival notice.
• ISF confirmation, for ocean freight.
• Product and FDA detail — the HS code for each SKU, ingredient lists, and for a sunscreen its drug listing.

Senda keeps the order, the shipment and its documents in one record: duty estimates from the full US tariff schedule, uploaded documents read with each value tied to its page, and Korea Customs clearance lookups beside the shipment. It prepares nothing for filing: your broker files the entry and your team, or its counsel, handles FDA.