The goods classified in heading 3303 of the HS Code include perfumes in liquid form, in the form of cream, as well as toilet and perfumed water.

The basis for the production of liquid perfumes is highly concentrated ethyl alcohol, in which essential oils, flower extracts or mixtures of synthetic scented substances are dissolved.

Perfumes, perfumed and toilet water differ in the concentration of essential oils and scented substances - the highest content of scented substances in perfumes, the lowest in toilet water. It should be noted that in the production of perfumed products, synthetic scented substances are mainly used for fragrance. Natural essential oils are used only in the production of expensive perfumes of exclusive brands.

The perfume market is represented by a significant variety of imported products. Along with perfumes of selective brands (expensive, exclusive luxury perfumes), cheaper goods of well-known brands, the so-called "middle-market" (middle-market) and "mass-market" (mass-market) are imported.

At the same time, it should be borne in mind that the division of perfumery products into classes is quite conditional, since in some cases perfumes can be produced under the same trademarks, which can be attributed to any of the listed classes.

The list of the main brands whose perfumes belong to the class "luxury", "middle market" and "mass market" is given in Table 1.

Exclusive perfumes, as well as "middle-market" and "mass-market" class are produced in Western Europe, the USA, Japan.

Russia also imports the cheapest perfumes produced in Western Europe under unknown trademarks, as well as those produced in the Baltic States, countries of Southeast Asia and the Middle East, as well as in the CIS countries.

When carrying out customs control of perfumery products in order to identify goods of selective brands, as well as the "middle-market" and "mass-market" classes, attention should be paid to the following parameters:

• country of manufacture, address and barcode on the package;
• the color of the liquid (as a rule, expensive perfumes have natural shades or neutral shades of various colors);
• packaging (most often luxury perfumery products packed in a cardboard box are wrapped with cellophane film, in place of which the brand name of the manufacturer is put together, or a sticker with the contact details of the manufacturer or distributor).

Of all types of perfumes, perfumes have the highest cost, then perfumed water, and toilet water has the lowest cost. The most expensive perfumes belong to the "luxury" class, their cost is usually higher than the products of the "middle market" and "mass market" classes

The estimated cost of the perfume is:

• middle-market class - from $25/kg,
• mass-market class - from $ 10/kg,
• unknown brands produced in Western and Eastern Europe, the Baltic States, Southeast Asia and the Middle East, as well as CIS countries - from $ 5/kg.

The estimated cost of perfumed and toilet water is:

• middle-market class - from $ 10/kg,
• mass-market class - from $5/kg,
• unknown brands produced in Western and Eastern Europe, the Baltic States, Southeast Asia and the Middle East, as well as CIS countries - from $ 3/kg.

The goods in question classified in commodity item 3304 of the HS include:

• lip makeup products: lipstick in solid and liquid form, lip pencils, gloss, balms, lip scrubs, etc.;
• eye makeup products: eye shadow and mascara, eyebrow pencils, liquid eyeliner, etc.;
• manicure and pedicure products: nail polishes, nail polishers, nail polish remover, burr remover and other formulations;
• face powder (including compact), powders for children, other powders;
• other cosmetics and skin care products (except medicinal): make-up, cosmetic creams, cold creams, makeup creams, cleansing (flushing) creams, nourishing creams (including those containing bee royal jelly), toning lotions, barrier creams against irritants, sunscreen and tanning creams, compositions against acne and acne (except medicinal), toilet wine vinegar with perfumed alcohol, vaseline, packaged for retail sale, etc.

The cost of the listed goods depends primarily on the brand and the country of origin. Based on these criteria , cosmetic products of well - known brands can be divided into three main categories:

exclusive luxury cosmetics, middle-market and mass-market cosmetics, which are produced mainly in Western Europe, the USA and Japan.

In addition to cosmetics of well-known brands, cosmetics of unknown brands are produced in Western Europe, the cost of which may be lower than the prices of the "mass market" class. Cheap cosmetics are produced in Eastern Europe, Southeast Asia and the Middle East, as well as in the CIS countries. It should be borne in mind that the distribution of cosmetic products by class, depending on the brand and country of origin, is conditional, since cosmetics are also supplied from Southeast Asian countries, which can also be attributed to the "luxury" class (for example, creams with gold threads from China) and other classes. The list of well-known brands of cosmetic products belonging to different classes is given in Table 1.

It should be borne in mind that the cost of cosmetics may vary depending on its purpose, capacity and type of packaging and packaging (glass, plastic, metal).

The most expensive cosmetics are of the "luxury" class. Its cost varies and can be both close to the level of the cost of cosmetics of the "middle-market" class, and exceed it.

The estimated cost of cosmetics is:

middle market class:

• lip and eye makeup products - from $ 25/kg,
• powder - from $ 15/kg,
• manicure and pedicure products - from $ 12/kg,
• other cosmetics - from $ 12/kg;

mass market class:

• lip and eye makeup products - from $ 15/kg,
• powder - from 8-10 USD/kg,
• manicure and pedicure products - from 8-10 USD/kg,
• other cosmetics - from $ 8-10 / kg The estimated cost of cosmetic products of unknown brands produced in Western and Eastern Europe, the Baltic States, Southeast Asia and the Middle East, as well as CIS countries - at least $ 3-5 / kg (at the same time, lip makeup products and eye).

The goods in question classified in this heading include shampoos containing soap or other organic surfactants, as well as containing auxiliary pharmaceutical or disinfectant components, means for permanent curling or straightening hair, hair sprays, brilliantines, hair oil, creams, lipsticks and fixing agents for hair styling, dyes and lighteners for hair, balms for rinsing hair, etc.

Hair products of such brands as Palmolive, Schauma, Seborin, Nivea, Head are mainly supplied to Russia&Sholders, Timotei, Pontine, SanSilk, Elseve, Wella, Londa, Live, Palette, Taft and others, which are produced in France, England, Germany, Spain, Italy, Greece, the Netherlands, Slovenia, Hungary, Romania, USA, Poland, Turkey, which can be conditionally attributed to the class of "mass-market".

The cost of the goods in question may vary depending on the type of goods, brand, country of origin, capacity and type of packaging.

The cheapest product is hair shampoos, their cost is 1.1-4 USD/kg. The cost of shampoos is affected by the presence of various additives, including pharmaceutical components. The cost of such shampoos can be $ 5-13/kg.

More expensive goods are hair dyes, their cost ranges from 2 to 8 dollars / kg. At the same time, the cost depends on the brand and country of origin (the cheapest from Bulgaria, Turkey, CIS countries, Southeast Asian countries), as well as the durability of the paint and its components.

The cost of hair lacquers and lotions is $ 3-7/kg. At the same time, hair products of well-known brands are imported to Russia in small quantities, which can be attributed to the "luxury" class, the cost of which is $ 5-15/ kg. In this class, as a rule, shampoos are also the cheapest goods, and lotions, varnishes and other hair products are more expensive (for example, a perfumed hair veil, the cost of which can be $ 30 /kg or more).

The products in question, classified in this heading, include toothpastes, tooth and denture cleaners, rinsing elixirs and scented oral formulations.

In Russia, oral hygiene products are imported mainly from England, Germany, Poland, Brazil, Turkey, the USA, Bulgaria, Romania, India, China, and CIS countries. Their estimated cost is 1.5-5 USD/kg. At the same time, in these countries, oral hygiene products are produced both by unknown brands and under well-known brands of multinational companies, which accordingly affects the price.

The cost of dental products, in addition to the brand and country of origin, also depends on the components included in their composition. In particular, the cheapest toothpastes are made on a chalk basis and may also contain calcium and fluoride.

In addition to chalk, calcium and fluoride, middle-class toothpastes contain extracts of medicinal herbs.

High-end toothpastes are made on a softened abrasive base and contain antibacterial components (for example, triclosan) and other additives. Such pastes are more expensive than chalk-based ones by 2 times or more.

In small quantities, tooth cleaners belonging to a high class are imported into the Russian Federation, the cost of which can be approximately $ 10 / kg.

The goods in question classified in this heading include shaving creams and foams containing soap or other organic surfactants, aftershave lotions, deodorants and antiperspirants for individual use, bath compositions, hair removal products.

The goods listed above are imported into the Russian Federation from England, France, Germany, Italy, the USA, the Netherlands, Poland, Bulgaria, designed mainly for the average consumer.

The cost of goods in this group is: bath formulations - from $ 1.5 to $ 7 / kg, shaving products - from $ 2 to $ 15 / kg, deodorants and antiperspirants - from $ 1.5 to $ 10 /kg.

At the same time, the goods in question may vary in price depending on the composition, capacity and type of packaging, as well as quality characteristics. For example, among deodorants and antiperspirants, the cheapest are aerosol, roller deodorants and in the form of pencils, and the most expensive are antiperspirants made on a gel and cream basis.

Shaving products, bath formulations, deodorants and antiperspirants of well-known brands are also imported into the Russian Federation, the cost of which is from $ 15 / kg and above.

When controlling the customs value of the goods in question, it is necessary to take measures to fill out gr.31DTin strict accordance with regulatory documents with mandatory indication of the names of all imported goods, their trademarks, the number of goods of each name and other characteristics that allow for unambiguous identification of imported goods. In addition, the following should be kept in mind:

• goods of well-known companies with representative offices in the Russian Federation, as a rule, are not sold to Russia in the form of stock lots at low prices;
• the prices of perfumery and cosmetic products in invoices are indicated per unit (piece) or for several pieces (box).

The decision on the declared customs value of the goods in question by the declarant can be made only if there is reliable, complete information in shipping, commercial, customs and other documents that allows unambiguous identificationproduct, imported into the customs territory of the Russian Federation.