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HS Codes / Chapter 33 — Essential oils and cosmetics / 330300
330300 Chapter 33 · Cosmetics

Perfumes and toilet waters

Six-digit Harmonized System subheading. Used by 200+ customs authorities worldwide as the universal starting point for tariff classification.

Anatomy of 330300

Chapter
33
Essential oils and cosmetics
Heading
33.03
Product group
Subheading
33.03.00
Specific product

For a real customs declaration you'll extend this 6-digit code to the destination's full local format: 10 digits for US HTS / UK Trade Tariff, 8 digits for the EU Combined Nomenclature. The first six digits stay the same — only the trailing detail differs.

What this code covers

HS code 330300 covers perfumes and toilet waters under Chapter 33 (essential oils and cosmetics). This is a six-digit subheading in the Harmonized System and is recognised by every WCO member country for classification purposes — the first six digits are identical worldwide; trailing country-specific digits add local detail. For commercial imports, your destination's full tariff code will start with 330300 and extend to 8 digits (EU Combined Nomenclature) or 10 digits (US HTS, UK Trade Tariff). The duty rate, restrictions, and any preferential agreements are determined at the local level — see the country comparison below.

What falls under 330300

  • Perfumes and toilet waters (eau de parfum, eau de toilette, cologne)

What's specifically excluded

These look similar but belong under a different code:

  • 330491 — Beauty/make-up powders
  • 330499 — Skin-care preparations and lotions
  • 330741 — Room/ambient fragrance preparations ('agarbatti' and similar)

Commonly confused with

330749 — Room fragrances/air care
A fragrance meant to scent a room, not a person, is 3307, not 3303. Personal-wear perfume is 330300.

Classification & cost note

Perfume classification is usually straightforward, but two things catch importers: alcohol content (high-proof fragrance can trigger excise/denatured-alcohol rules in some markets) and gift sets (a boxed set of perfume plus other items may be classified as a set by reference to the essential character, changing the rate). Air-transport of high-alcohol perfume also carries dangerous-goods handling.

Typical products: Eau de parfum and eau de toilette · Cologne · Perfume gift sets (check set rules)

Import duty by country

MFN duty rate · 6 countries
Country Duty VAT Notes
🇦🇺Australia 5% 10% 5% duty + 10% GST.
🇨🇦Canada 6.5% 5% 6.5% duty + 5% GST.
🇩🇪Germany 6.5% 19% EU 6.5% duty + 19% VAT.
🇵🇹Portugal 6.5% 23% EU 6.5% duty + 23% IVA.
🇬🇧United Kingdom 6.5% 20% 6.5% duty + 20% VAT.
🇺🇸United States 0% 0% Zero duty on perfumes. No federal VAT.

Rates shown are MFN (Most Favoured Nation) — the default for WTO members. Preferential FTA rates may be lower with valid proof of origin. Section 301 / anti-dumping surcharges on Chinese-origin goods are not included.

Questions about 330300

What is the HS code for perfume?

Personal-wear perfumes and toilet waters are 330300. Room or ambient fragrances belong under 3307 instead.

Does perfume attract extra charges beyond duty?

Sometimes. High alcohol content can engage excise or denatured-alcohol rules in certain countries, and perfume gift sets may be classified as sets, which can change the applicable rate.

Related codes in Chapter 33

Calculate duty for HS 330300

Pre-fills the calculator with this code. Add your destination and shipment value for an instant landed-cost estimate.

In this chapter

Chapter 33 — Essential oils and cosmetics

View all chapter 33 codes →