HS code: 3306101090 other toothpaste, MFN tariff 3%, VAT rate 13%. The announcement (No. 124 [2023] on matters related to the implementation of the regulatory regulations on toothpaste and the simplification of the filing information requirements for listed toothpaste) stipulates that from December 1, 2023, toothpaste needs to go through the filing (approval) of non-special cosmetics. For listed products and newly listed products, it is necessary to pay close attention to the filing policy in trade.