HS 330300 Perfumes
Quick Answer: Perfumes imported under HS 330300 enter the UK at 0.00%, the EU at 0.00%, and the US at Free or 20% depending on specific product characteristics. This HS code encompasses finished perfumery and toilet waters, including those derived from flowers or animal substances. Importers should note that while many perfumes enter duty-free in major markets, specific formulations or concentrations may be subject to different tariff rates, particularly in the US. According to CustomTariffs data, careful attention to subheadings is crucial for accurate classification and duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3303009000 | 0.00 % | — | — |
| 3303001000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3303001000 | 0.00 % | — | — |
| 3303009000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3303001000 | Free | — | ["liters"] |
| 3303002000 | Free | — | ["kg"] |
| 330300 | — | — | — |
| 3303003000 | Free | — | ["kg"] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 330300 cover?
This subheading covers perfumes and toilet waters, as defined by the World Customs Organization (WCO) Harmonized System (HS) Explanatory Notes. These are preparations containing alcohol and aromatic substances, intended for application to the body for perfuming or deodorizing purposes. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that this category includes concentrated perfumes, Eau de Parfum, Eau de Toilette, and Eau de Cologne, provided they meet the criteria of being primarily composed of aromatic oils and alcohol.
What falls outside HS 330300?
The following products are excluded from HS 330300: solid perfumes, which are typically classified under HS 3304 (Beauty or make-up preparations and preparations for the care of the skin); scented powders, even if containing alcohol, which are usually classified under HS 3304; and deodorants not containing significant aromatic oils, which may fall under HS 3307. Products primarily intended for therapeutic or medicinal purposes, even if fragranced, would also be classified elsewhere.
What are common classification mistakes for HS 330300?
A common error is misclassifying scented lotions or creams under HS 330300. According to General Rule of Interpretation (GRI) 3(b), when goods are classifiable by two or more headings, the heading which provides the most specific description shall be preferred. Lotions and creams, even if fragranced, are primarily skincare preparations and thus fall under HS 3304, not the more general "perfumes" of HS 330300.
How should importers classify products under HS 330300?
The correct procedure for classifying products under HS 330300 involves a detailed examination of the product's composition and intended use. Importers and customs brokers must verify that the product is a liquid preparation primarily consisting of aromatic oils in alcohol, intended for personal perfuming or deodorizing. Reviewing the product's ingredient list and marketing materials is crucial to ensure it aligns with the definitions provided by the WCO HS Explanatory Notes and national tariff schedules.
How is the duty calculated for products under HS 330300?
A 100 ml bottle of "Chanel No. 5 Eau de Parfum" declared at a customs value of $120 USD would attract a US duty. The USITC HTS lists a Most Favored Nation (MFN) duty rate of 6.5% ad valorem for this product. Therefore, the duty would be $7.80 USD (6.5% × $120 USD). This calculation is based on the declared value and the MFN rate published in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 330300?
Several free trade agreements may reduce the applicable duty rate for HS 330300, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying originating goods from Canada and Mexico. The EU's Economic Partnership Agreements (EPAs) with certain African, Caribbean, and Pacific countries may also offer preferential rates. Documentation typically required includes a self-certified origin statement for USMCA or an EUR.1 movement certificate for certain other agreements.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 330300 (Perfumes)?
Import duty rates for perfumes (HS 330300) can vary significantly by country. For example, under the US Harmonized Tariff Schedule, the general Most Favored Nation (MFN) rate is 3.5% ad valorem. In the European Union, under the TARIC system, the rate is often 0.00% ad valorem for many origins, but can be higher for others. The UK Trade Tariff also shows varying rates, often free for goods from certain preferential origins. It is crucial to consult the specific tariff schedule of the importing country for the applicable rate based on the origin of the goods.
How is the import duty for perfumes (HS 330300) calculated?
Import duties for perfumes are typically calculated on an ad valorem basis, meaning a percentage of the declared customs value of the goods. For example, if a shipment of perfume is valued at $10,000 USD and the applicable duty rate is 3.5% ad valorem, the import duty would be $10,000 USD * 0.035 = $350 USD. In some cases, specific duties (per unit) might apply, or a combination of ad valorem and specific duties, depending on the importing country's tariff regulations.
What are the classification criteria for perfumes under HS code 330300?
HS code 330300 covers 'Perfumes and toilet waters'. This classification generally applies to preparations containing alcohol, with a high concentration of aromatic oils, intended for application to the skin or clothing. Key criteria include the presence of fragrance compounds, the concentration of these compounds (which differentiates them from lighter toilet waters or colognes), and their intended use as personal fragrances. Products that are primarily for therapeutic use or are in solid form (like solid perfumes) may fall under different HS codes.
What documentation is typically required for importing perfumes under HS code 330300?
Standard import documentation for perfumes (HS 330300) usually includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill; and a certificate of origin. Depending on the importing country, additional requirements might include safety data sheets (SDS) for hazardous components, proof of compliance with labeling regulations (e.g., ingredient lists, allergen declarations), and potentially specific import permits or licenses, especially if the perfumes contain controlled substances or are marketed for specific claims.
Do trade agreements, such as USMCA or EU trade deals, affect the duty rates for perfumes (HS 330300)?
Yes, trade agreements can significantly impact duty rates for perfumes. For instance, if perfumes originating from a country that is part of a free trade agreement with the importing country (e.g., USMCA for imports into the US from Canada or Mexico, or various EU trade agreements), they may qualify for preferential duty rates, often resulting in a 0.00% ad valorem duty. To claim preferential treatment, importers must typically provide a valid certificate of origin and ensure the goods meet the rules of origin stipulated in the respective trade agreement. Always verify the specific origin requirements and available preferential rates.