HS Code Detail
330300 Chapter 33 · Cosmetics Perfumes and toilet waters
Six-digit subheading in Cosmetics, chapter 33 of the Harmonized System, priced here for 6 destination markets.
Anatomy of 330300
You will declare against a longer local code that begins 330300: ten digits in the United States and the United Kingdom, eight in the European Union, and the first six the same everywhere. Which trailing digits apply is what the 6 rates below differ on.
What this code covers
Import duty by country
MFN duty rate · 6 countries| Country | Duty | VAT |
|---|---|---|
| 🇦🇺Australia | 5% | 10% |
| 🇨🇦Canada | 6.5% | 5% |
| 🇩🇪Germany | 0% | 19% |
| 🇵🇹Portugal | 0% | 23% |
| 🇬🇧United Kingdom | 0% | 20% |
| 🇺🇸United States | 0% | 0% |
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.
What that costs: 330300 into Germany
An illustrative consignment of 330300 invoiced at EUR 2,000.00, priced in EUR because a threshold is set in the destination's currency and nothing here is converted.
| Goods value on the invoice | EUR 2,000.00 |
| International freight | EUR 120.00 |
| Cargo insurance | EUR 30.00 |
| Value the duty is charged on, CIF basis | EUR 2,150.00 |
| Duty at 0% | EUR 0.00 |
| Germany tax at 19%, charged on the value plus the duty | EUR 408.50 |
| Total, before commercial charges | EUR 2,558.50 |
And if the consignment were small
Germany relieves nothing: the relief was abolished, so the duty above is charged whatever the consignment is worth. A smaller shipment pays less because the value is lower, not because a threshold spared it.
Selling rather than buying? EUR 2,558.50 is what your buyer in Germany pays to take delivery of this consignment, yours to pay if you quote DDP and theirs if you quote DAP: Exporting to Germany sets out who collects it and what your invoice has to say.
An illustration, not a quotation: broker fees, handling and any trade remedy on the origin sit outside it. Price 330300 on your own numbers in the duty calculator.
How these rates were verified
Rates last verified 31 August 2026Every figure in the table above was read from the official tariff database of the market that charges it, on the date shown. Nothing here is copied from another aggregator.
- 🇦🇺AU
- MFN for 330300 AU, read on 2026-09-01 from https://www.abf.gov.au/importing-exporting-and-manufacturing/tariff-classification/current-tariff/schedule-3/section-vi/chapter-33 and again on 2026-09-01 from https://www.legislation.gov.au/C2004A04997/latest/text. Both returned 5%. The two publications are independent of each other and they agree. Retrieved text: 3303.00.00 5%
- 🇨🇦CA
- MFN for 330300 CA, read on 2026-08-31 from https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/2026/html/00/ch33-eng.html and again on 2026-09-01 from https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/2026/menu-eng.html. Both returned 6.5%. The Canada Border Services Agency is the only body that publishes this schedule. The Department of Justice publishes the Act and refers readers to the Agency for the schedule itself, so both readings are the Agency's, taken from two different products. Retrieved text: 3303.00.00 6.5%
- 🇩🇪DE 🇵🇹PT
- One reading covers DE and PT, which are priced from the same schedule: Third country duty (EU, via NI Online Tariff) for 330300 DE, read on 2026-08-31 from https://www.trade-tariff.service.gov.uk/xi/commodities/3303001000 and again on 2026-09-01 from https://trade.ec.europa.eu/access-to-markets/en/results?product=330300&origin=CN&destination=DE. Both returned 0%. The two publications are independent of each other and they agree. Retrieved text: 3303001000 0.00 %; 3303009000 0.00 %
- 🇬🇧GB
- Third country duty for 330300 GB, read on 2026-08-31 from https://www.trade-tariff.service.gov.uk/commodities/3303001000 and again on 2026-09-01 from https://www.gov.uk/government/publications/reference-document-for-the-customs-tariff-establishment-eu-exit-regulations-2020. Both returned 0%. The two publications are independent of each other and they agree. Retrieved text: 3303001000 0.00 %; 3303009000 0.00 %
- 🇺🇸US
- HTS General for 330300 US, read on 2026-08-31 from https://hts.usitc.gov/search?query=3303.00 and again on 2026-09-01 from https://hts.usitc.gov/reststop/exportList?from=33&to=34&format=CSV&styles=false. Both returned 0%. The United States International Trade Commission is the only body that publishes this schedule. The second reading was taken in a different format to check the reading, not to corroborate the schedule, because there is no second schedule to corroborate it against. Retrieved text: 3303.00.10.00 Free; 3303.00.20.00 Free; 3303.00.30.00 Free
Re-check first: The EU, UK and US rates on perfume are zero and Canada and Australia are not, so the rate to re-check is whichever of those two applies. The regulatory filings cost more than the duty in every case.
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:
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.
330200: Mixtures of odoriferous substances, used as raw materials
The boundary is how the goods are put up rather than what is in the bottle. Note 3 to chapter 33 says headings 3303 to 3307 apply to products put up in packings of a kind sold by retail for such use. A drum of fragrance concentrate sent to a bottler or a blender is 3302; the same liquid in a retail bottle is 330300. This is the error that costs most on a first shipment, because a bulk buyer and a retail importer describe their goods the same way.
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. Two of the legal notes to the chapter are worth reading before a first shipment. Note 3 makes retail packing part of the classification rather than part of the presentation, which is what separates this heading from 3302. Note 1 puts soap and the other products of heading 3401 outside chapter 33 altogether, so a perfumed soap is not a perfumery product here whatever it smells of.
Typical products: Eau de parfum and eau de toilette · Cologne · Perfume gift sets (check set rules)
What the notes to section VI say
Chapter 33 sits in section VI, products of the chemical or allied industries, where a section note governs every chapter in the section and applies before the heading notes below; the 4 reaching chapter 33 are quoted whole on the chapter 33 page, read from https://www.trade-tariff.service.gov.uk/api/v2/sections/6 on 2026-09-08, and this is the one that names heading 3303 by number.
Note 2 to section VI
Subject to Note 1 above, goods classifiable in heading 3004, 3005, 3006, 3212, 3303, 3304, 3305, 3306, 3307, 3506, 3707 or 3808 by reason of being put up in measured doses or for retail sale are to be classified in those headings and in no other heading of the nomenclature.
What the nomenclature says about heading 3303
330300 is a subheading of 3303, perfumes and toilet waters , and it is the only code this site holds under that heading.
One numbered note to chapter 33 takes heading 3303 as its own subject, and it is quoted below in full, as published.
Note 3 to chapter 33
Headings 3303 to 3307 apply, inter alia, to products, whether or not mixed (other than aqueous distillates and aqueous solutions of essential oils), suitable for use as goods of these headings and put up in packings of a kind sold by retail for such use.
Read from the notes to chapter 33 published in the UK Trade Tariff by HM Revenue and Customs, at https://www.trade-tariff.service.gov.uk/api/v2/chapters/33, with the heading title from https://www.trade-tariff.service.gov.uk/api/v2/headings/3303, on 2026-09-07, with the whole layer and the reason a heading note is a chapter note set out on the chapter 33 page. These notes are part of the international text of the Harmonized System, so the rule is the same whichever destination a shipment is going to, and it decides classification and never a rate.
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.
Is bulk perfume concentrate also 330300?
Usually not. Note 3 to chapter 33 says headings 3303 to 3307 apply to products put up in packings of a kind sold by retail for such use, so a drum of fragrance concentrate going to a bottler is 3302 and the same liquid in a retail bottle is 330300. The packing is part of the classification, which surprises importers who assume the contents decide it.
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.
Can perfume travel by air freight?
Only under the dangerous goods rules. Alcoholic fragrance is a flammable liquid, shipped as UN 1266, so it needs compliant packaging, hazard labelling and a declaration from a trained shipper. Many carriers restrict it further or refuse it in passenger aircraft holds, which is a logistics constraint rather than a customs one and is easiest to solve before the goods are booked.
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.
Country guides