According to the Circular, consumption tax imposed on cosmetics of the category of general beauty treatment and makeup will be abolished, and the tax item "cosmetics" is changed into "luxury cosmetics". Cosmetics of the category of luxury beauty treatment and makeup, luxury skin care cosmetics and complete sets of cosmetics will be subject to the consumption tax at the rate of 15% after adjustment. Cosmetics of the category of luxury beauty treatment and makeup or luxury skin care cosmetics refer to the cosmetics of the category of beauty treatment and makeup or skin care cosmetics whose sales (dutiable) price (value-added tax exclusive) is or above CNY10 per milliliter (gram) or CNY15 per piece (sheet) during the process of production (import).