AICIS levies are 90% lower in 2026–27: what makeup importers still owe

Abby's take

What this means for the industry — and for independents

Industry impact. AICIS regulates industrial chemicals imported or manufactured in Australia, including almost all ingredients in makeup and other cosmetics. The unusually low 2026–27 levy may reduce cost for registered introducers, but it does not change which businesses must register or what must happen after registration.

For freelancers. A makeup artist who orders products directly from overseas for commercial use can cross from customer to importer without building compliance into the buying decision. The low levy creates a useful review window, but assuming that small volume or personal service use creates an automatic exemption can leave the business exposed.

What I'd do next

• List every cosmetic product or ingredient ordered directly from outside Australia and identify which entity is shown as the importer on the commercial and customs documents.
• Use the AICIS registration decision tool and 2026–27 cost calculator, then register before any introduction that requires an active registration.
• Categorise each chemical introduction and keep the supporting supplier, ingredient, quantity, value and compliance records for the required period.
• Build the normal 2027–28 levy level into forecasts because the 90% reduction applies only to the 2026–27 registration year.

Watch-out. AICIS obligations depend on the product, chemicals, claims, supply chain and purpose of importation. Cosmetics can also engage other labelling, therapeutic-goods, consumer, customs and state rules. This is general information, not regulatory or legal advice.

First identify whether you are the importer

Buying a product from an Australian distributor is different from placing a commercial order with an overseas supplier and introducing the product into Australia. AICIS says businesses, sole traders and individuals must register before importing or manufacturing industrial chemicals, including products containing them, for commercial purposes when the rules apply.

Makeup is within the AICIS cosmetics guidance, and almost all ingredients in makeup and other cosmetic products are regulated as industrial chemicals. Start with the paperwork: identify the entity named as importer and do not assume a freight forwarder or marketplace automatically carries your regulatory role.

The discount applies to the levy, not the whole obligation

For the registration year that began on 1 September 2026, AICIS reduced registration levies for levels 2 to 8 by 90% as a one-off measure. Every registrant still pays the flat $85 registration fee. Level 1 has no levy, so its total registration cost is $85.

The published totals are $95 for level 2, $105 for level 3, $120 for level 4, $295 for level 5, $460 for level 6, $2,535 for level 7 and $3,585 for level 8. Use the official calculator rather than choosing a level from turnover or product count.

• Level 1: $0 to $49,999 introduction value; $85 total cost.
• Level 2: $50,000 to $99,999 introduction value; $95 total cost.
• Level 3: $100,000 to $249,999 introduction value; $105 total cost.
• Levels 4 to 8 continue on the published value bands and discounted levies.

Your level uses introduction value, not salon revenue

AICIS says the 2026–27 level is based on the total value of relevant industrial chemicals imported or manufactured during the previous financial year, from 1 July 2025 to 30 June 2026. That is not the same figure as total makeup-service revenue, retail sales or the overseas invoice total without adjustment.

First-time registrants that did not import or manufacture relevant chemicals in the previous financial year are level 1 under the current guidance. Keep the commercial invoices, orders, freight documents and calculations used to support the level.

Registration is only the front door

An active registration does not automatically approve every cosmetic. AICIS requires introducers to categorise their chemical introductions and then meet the requirements for the relevant category, including reporting or record keeping where applicable.

Ask suppliers for ingredient identities and concentration information early enough to complete the categorisation. If the information is unavailable, that is a buying risk: the product may be inexpensive but still impossible to assess properly before import.

Review the updated categorisation guidance

Do not build next year’s margin on this year’s levy

AICIS states that the 90% levy reduction is temporary. From 2027–28, levies are scheduled to return to 2025–26 levels with indexation. A line that looks profitable under the discounted charge can become less attractive when the normal levy, compliance time and stock risk return.

Run the decision twice: once with the actual 2026–27 cost and once with the expected normalised cost. Include landed product cost, freight, duties or taxes, registration, compliance work, slow-moving stock, damaged units and client-use wastage.

Calculate the kit cost per client · Check the landed-cost and tax records

If you have already imported after 1 September

AICIS says registration is required before an introduction and that importing without an active registration is an offence when registration applies. If your registration lapsed on 31 August or you began importing without checking, stop treating the issue as an ordinary renewal delay.

Gather the dates, products, values, quantities and supplier documents, then contact AICIS or a qualified regulatory adviser promptly. Do not backfill a story, destroy records or assume the discounted cost removes the underlying requirement.

Authoritative sources checked on 7 October 2026

The 2026–27 fee table, including the $85 flat fee and one-off levy discount, was checked against AICIS: https://www.industrialchemicals.gov.au/news-and-notices/fees-and-charges-2026-27

Registration timing and the 90% levy reduction were checked against the AICIS notice published 13 July 2026: https://www.industrialchemicals.gov.au/news-and-notices/register-now-2026-27

The scope for makeup and other cosmetics was checked against the AICIS cosmetics hub, updated 3 March 2026: https://www.industrialchemicals.gov.au/cosmetics-and-soap

Common questions