It removes all makeup, even the stubborn mascara and eyeliner since I did not see any makeup residue when using the cotton pad for toner! I tried not using face cleanser one time and just pat dry with a tower, skin felt really light and smooth after, so I'm pretty sure the SPF is gone too. I actually believe that I don't even need a double face cleansing for night routine (but I did anyway) since it doesn't leave my face greasy at all!
This is my second purchase of the heimish cleansing balm and I've tried several others, including cleansing oils, but I think this product is the most worth it for its price. If you are sensitive to coconut oil, this might not be the product for you but otherwise I recommend any one who doesn't have a oil cleansing product to purchase this. You can take a small scoop with the spatula and either apply directly on your face and massage it in, or if you are sensitive to friction, you can melt the balm into an oil with your palms first then apply to your face. It really removes everything and most importantly EMULSIFIES so elegantly which ensures that the product can actually be washed off well with water. For it's price, it really is an all-purpose makeup remover and even removes Japanese-grade waterproof mascara as long as you let the product sit on your eyelashes for a while. Of course, follow up with a water-based cleanser and you should be free of any makeup and impurities on your skin.