Subheading · Chapter 33 · Heading 3303
3303.00: Perfumes and toilet waters
Perfumes and eau de toilette
3303.00 is the HS subheading for perfumes and eau de toilette, under heading 3303 in chapter 33.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 3303 00 10 00 Perfumes Free
- 3303 00 90 00 Toilet waters Free
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Import requirements 2
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Ukraine
- Legal act
- S.I. 2022/395
- Documents
- 9009
- 9010
- 9017
- Import controlImport control on luxury goods
- Applies to goods from
- North Korea
- Legal act
- S.I. 2019/411
- Documents
- Y945 Travellers' personal effects or goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
- Y946 Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509)
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| European Union (including code "EU") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| CPTPP | Brunei, Malaysia | Free |
| UK–Andorra agreement | Andorra | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Switzerland agreement | Switzerland | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Chile agreement | Chile | Free |
| UK–Cameroon agreement | Cameroon | Free |
| UK–Colombia agreement | Colombia | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Ecuador agreement | Ecuador | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Faroe Islands agreement | Faroe Islands | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| DCTS Standard | Indonesia | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Iceland agreement | Iceland | Free |
| UK–Jordan agreement | Jordan | Free |
| UK–Japan agreement | Japan | Free |
| UK–Kenya agreement | Kenya | Free |
| UK–South Korea agreement | South Korea | Free |
| UK–Lebanon agreement | Lebanon | Free |
| UK–Liechtenstein agreement | Liechtenstein | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–Mexico agreement | Mexico | Free |
| UK–Norway agreement | Norway | Free |
| UK–New Zealand agreement | New Zealand | Free |
| UK–Peru agreement | Peru | Free |
| UK–Papua New Guinea agreement | Papua New Guinea | Free |
| UK–Palestinian Territories agreement | Palestinian Territories | Free |
| UK–Serbia agreement | Serbia | Free |
| UK–Solomon Islands agreement | Solomon Islands | Free |
| UK–Singapore agreement | Singapore | Free |
| UK–San Marino agreement | San Marino | Free |
| UK–Tunisia agreement | Tunisia | Free |
| UK–Türkiye agreement | Türkiye | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 France | £572m | 46.3% | +8.6% |
 Spain | £197.8m | 16% | +14.2% |
 Italy | £96.6m | 7.8% | -7.3% |
 United States | £89.4m | 7.2% | -14.7% |
 United Arab Emirates | £57.3m | 4.6% | +43.1% |
 Switzerland | £48.9m | 4% | +18.1% |
 China | £42.2m | 3.4% | +15.8% |
| United Kingdom | £33.9m | 2.7% | +6.4% |
Same subheading in other tariffs
EU Free Third-country duty 2 tariff lines 
Türkiye Free Third-country duty 3 tariff lines USA Free General (MFN) 3 tariff lines 
Canada 6.5% General (MFN) 2 tariff lines 
Mexico 25% General (MFN) 2 tariff lines 
Brazil 16.2% General (MFN) 2 tariff lines 
Argentina 18% General (MFN) 6 tariff lines 
Peru 6% General (MFN) 1 tariff line 
New Zealand 5% General (MFN) 6 tariff lines 
Japan Free General (MFN) 1 tariff line 
Taiwan Free General (MFN) 1 tariff line 
GCC 5% General (MFN) 6 tariff lines Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 2 tariff lines 
North Macedonia 6.5% General (MFN) 2 tariff lines 
Nigeria 20% General (MFN) 3 tariff lines World trade in 2024
Trade value (US$) no reported trade < US$598kUS$598k+US$21m+US$114m+> US$1.1bn
Exports: 198
- France: US$10.3bn
- Spain: US$4.3bn
- Italy: US$2.7bn
- United States: US$1.7bn
- United Arab Emirates: US$1.3bn
- Germany: US$1.1bn
- Netherlands: US$805m
- United Kingdom: US$720m
- Poland: US$714m
- Czechia: US$620m
- China: US$530m
- Belgium: US$423m
- Singapore: US$350m
- Switzerland: US$348m
- Türkiye: US$219m
- India: US$217m
- Mexico: US$189m
- Saudi Arabia: US$163m
- Colombia: US$127m
- Kuwait: US$114m
- Austria: US$87m
- Hungary: US$87m
- Denmark: US$79m
- Croatia: US$73m
- Brazil: US$68m
- Hong Kong SAR China: US$66m
- Israel: US$60m
- Thailand: US$58m
- Canada: US$56m
- Indonesia: US$52m
- Côte d’Ivoire: US$48m
- Australia: US$47m
- Oman: US$45m
- Malaysia: US$43m
- Bulgaria: US$41m
- South Korea: US$40m
- Latvia: US$40m
- Lithuania: US$39m
- Estonia: US$30m
- Russia: US$28m
- Sweden: US$27m
- Portugal: US$27m
- Greece: US$27m
- Guatemala: US$27m
- Slovakia: US$26m
- Kazakhstan: US$24m
- South Africa: US$24m
- Bahrain: US$21m
- Mauritius: US$21m
- Ireland: US$20m
- Slovenia: US$19m
- Morocco: US$19m
- Romania: US$18m
- Panama: US$16m
- Taiwan: US$15m
- Chile: US$14m
- Philippines: US$13m
- Japan: US$12m
- Cyprus: US$12m
- Luxembourg: US$11m
Trade value (US$) no reported trade < US$9mUS$9m+US$64m+US$299m+> US$1.2bn
Imports: 221
- United States: US$4.8bn
- Germany: US$2bn
- Spain: US$1.6bn
- United Kingdom: US$1.4bn
- United Arab Emirates: US$1.3bn
- Netherlands: US$1.2bn
- Singapore: US$1.2bn
- Italy: US$959m
- Poland: US$955m
- France: US$738m
- Czechia: US$686m
- Hong Kong SAR China: US$645m
- Belgium: US$580m
- Mexico: US$516m
- Saudi Arabia: US$500m
- China: US$484m
- Russia: US$470m
- Canada: US$437m
- Australia: US$437m
- Switzerland: US$357m
- Israel: US$344m
- Austria: US$308m
- Chile: US$299m
- Portugal: US$272m
- South Korea: US$253m
- Romania: US$228m
- Türkiye: US$222m
- Hungary: US$213m
- Brazil: US$210m
- Panama: US$208m
- Ireland: US$180m
- Japan: US$170m
- Sweden: US$164m
- Paraguay: US$160m
- Qatar: US$150m
- Denmark: US$149m
- Malaysia: US$148m
- Croatia: US$138m
- India: US$137m
- Ukraine: US$128m
- Kuwait: US$126m
- Bulgaria: US$124m
- Slovakia: US$123m
- Indonesia: US$113m
- Kazakhstan: US$112m
- Greece: US$109m
- Argentina: US$100m
- Norway: US$89m
- Thailand: US$89m
- Morocco: US$87m
- Taiwan: US$81m
- Guatemala: US$80m
- New Zealand: US$79m
- Peru: US$71m
- South Africa: US$67m
- Vietnam: US$64m
- Philippines: US$62m
- El Salvador: US$62m
- Lithuania: US$60m
- Andorra: US$60m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | France | US$10.3bn | 35.9% |
| 2 | Spain | US$4.3bn | 15.1% |
| 3 | Italy | US$2.7bn | 9.6% |
| 4 | United States | US$1.7bn | 5.8% |
| 5 | United Arab Emirates | US$1.3bn | 4.7% |
| 6 |  Germany | US$1.1bn | 4% |
| 7 |  Netherlands | US$805m | 2.8% |
| 8 | United Kingdom | US$720m | 2.5% |
| 9 |  Poland | US$714m | 2.5% |
| 10 |  Czechia | US$620m | 2.2% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$4.8bn | 16.8% |
| 2 | Germany | US$2bn | 6.9% |
| 3 | Spain | US$1.6bn | 5.5% |
| 4 | United Kingdom | US$1.4bn | 4.9% |
| 5 | United Arab Emirates | US$1.3bn | 4.4% |
| 6 | Netherlands | US$1.2bn | 4.2% |
| 7 |  Singapore | US$1.2bn | 4.1% |
| 8 | Italy | US$959m | 3.3% |
| 9 | Poland | US$955m | 3.3% |
| 10 | France | US$738m | 2.6% |
Import duty on this product around the world 164
The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.
- 18%median duty
- 20number of duty-free countries (MFN)
- 60%highest: Kiribati, Egypt, Sudan
164
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 16% | 2018 · HS 2012 | |
 Albania | 6% | 2023 | |
 Algeria | 30% | 2023 | |
 Angola | 30% | 2023 · HS 2017 | |
 Anguilla | 15% | 2021 · HS 2017 | |
 Antigua & Barbuda | 20% | 2021 · HS 2007 | |
| Argentina | 18% | 2023 · HS 2017 | |
 Armenia | 6.5% | 2023 | |
 Aruba | 3% | 2021 · HS 2012 | |
 Australia | 5% | 2023 | |
 Azerbaijan | 15% | 2023 · HS 2017 | |
 Bahamas | 6.3% | 0% – 25% | 2022 |
 Bahrain | 5% | 2023 | |
 Bangladesh | 25% | 2023 · HS 2017 | |
 Barbados | 20% | 2022 · HS 2017 | |
 Belarus | 6.5% | 2021 · HS 2017 | |
 Belize | 20% | 2023 | |
 Benin | 20% | 2023 | |
 Bermuda | 13% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bolivia | 10% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 7.5% | 5% – 10% | 2022 |
 Botswana | 20% | 2023 | |
| Brazil | 18% | 2023 · HS 2017 | |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 20% | 2023 | |
 Burundi | 35% | 2023 | |
 Cambodia | 35% | 2023 · HS 2017 | |
 Cameroon | 30% | 2023 | |
| Canada | 6.5% | 2023 | |
 Cape Verde | 30% | 2023 · HS 2017 | |
 Cayman Islands | 14% | 0% – 27% | 2021 · HS 2002 |
 Central African Republic | 30% | 2023 | |
 Chad | 30% | 2023 | |
 Chile | 6% | 2023 · HS 2017 | |
| China | 3% | 2023 | |
 Colombia | 15% | 2023 · HS 2017 | |
 Comoros | 20% | 2021 · HS 2017 | |
 Congo - Brazzaville | 30% | 2023 | |
 Cook Islands | 0% | 2022 · HS 2017 | |
 Costa Rica | 14% | 2023 | |
 Côte d’Ivoire | 20% | 2023 · HS 2017 | |
 Cuba | 25% | 2023 · HS 2017 | |
 Dominica | 20% | 2023 · HS 2017 | |
 Dominican Republic | 20% | 2023 | |
 Ecuador | 20% | 2023 · HS 2017 | |
 Egypt | 45% | 2019 · HS 2017 | |
 El Salvador | 15% | 2022 | |
 Equatorial Guinea | 30% | 2023 | |
 Eswatini | 20% | 2023 | |
 Ethiopia | 35% | 2021 · HS 2017 | |
| European Union (27 countries) | 0% | 2023 | |
 Fiji | 5% | 2023 | |
 Gabon | 30% | 2023 | |
 Gambia | 20% | 2023 | |
 Georgia | 0% | 2022 · HS 2017 | |
 Ghana | 20% | 2023 | |
 Gibraltar | 3% | 2023 · HS 2017 | |
 Grenada | 20% | 2023 · HS 2012 | |
 Guatemala | 0% | 2023 | |
 Guinea | 20% | 2023 | |
 Guinea-Bissau | 20% | 2023 | |
 Guyana | 20% | 2023 · HS 2017 | |
 Haiti | 20% | 2020 · HS 2017 | |
 Honduras | 15% | 2023 | |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
 India | 20% | 2023 | |
 Indonesia | 10% | 2023 | |
 Iran | 26% | 2020 · HS 2017 | |
 Israel | 0% | 2022 · HS 2017 | |
 Jamaica | 20% | 2023 | |
| Japan | 0% | 2023 | |
 Jordan | 5% | 2023 | |
 Kazakhstan | 6.5% | 2023 | |
 Kenya | 35% | 2023 | |
 Kiribati | 60% | 2023 · HS 2002 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 6.5% | 2021 · HS 2017 | |
 Laos | 20% | 2023 · HS 2017 | |
 Lebanon | 15% | 2020 · HS 2017 | |
 Lesotho | 20% | 2023 | |
 Liberia | 20% | 2023 | |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 4.3%* | 2021 · HS 2017 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 20% | 2023 | |
 Malawi | 25% | 2021 · HS 2017 | |
 Malaysia | 0% | 2023 | |
 Maldives | 5% | 0% – 10% | 2023 |
 Mali | 20% | 2023 | |
 Mauritania | 20% | 2023 · HS 2017 | |
 Mauritius | 0% | 2023 | |
| Mexico | 13% | 10% – 15% | 2023 · HS 2017 |
 Micronesia | 25% | 2021 · HS 2017 | |
 Moldova | 6.5% | 2023 · HS 2017 | |
 Mongolia | 5% | 2023 | |
 Montserrat | 35% | 30% – 40% | 2023 · HS 2017 |
 Morocco | 2.5% | 2023 | |
 Mozambique | 20% | 2023 | |
 Myanmar (Burma) | 20% | 2023 · HS 2017 | |
 Namibia | 20% | 2023 | |
 Nauru | 10% | 2021 · HS 2017 | |
 Nepal | 15% | 2023 | |
| New Zealand | 5% | 2023 | |
 Nicaragua | 15% | 2023 | |
 Niger | 20% | 2023 | |
| Nigeria | 20% | 2023 | |
| North Macedonia | 6.5% | 2023 | |
| Norway | 0% | 2023 | |
 Oman | 5% | 2023 | |
 Pakistan | 20% | 2023 | |
 Palau | 25% | 2023 · HS 2012 | |
 Palestinian Territories | 0% | 2017 · HS 2017 | |
 Panama | 5.8% | 5% – 6.5% | 2023 |
 Papua New Guinea | 0% | 2023 | |
 Paraguay | 6% | 2023 · HS 2017 | |
| Peru | 6% | 2023 · HS 2017 | |
 Philippines | 7% | 2023 | |
 Qatar | 5% | 2023 | |
 Russia | 6.5% | 2021 · HS 2017 | |
 Rwanda | 35% | 2023 | |
 Samoa | 20% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 20% | 2019 · HS 2017 | |
 Saudi Arabia | 6.5% | 2023 | |
 Senegal | 20% | 2023 | |
 Seychelles | 0% | 2023 | |
 Sierra Leone | 20% | 2023 | |
| Singapore | 0% | 2023 · HS 2017 | |
 Solomon Islands | 10% | 2023 · HS 2017 | |
 Somalia | 25% | 2023 · HS 2017 | |
 South Africa | 20% | 2023 | |
 South Korea | 6.5% | 2023 | |
 Sri Lanka | 20% | 2023 | |
 St Kitts & Nevis | 25% | 2023 | |
 St Lucia | 20% | 2023 · HS 2012 | |
 St Pierre & Miquelon | 0% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 20% | 2023 | |
 Sudan | 40% | 2021 · HS 2017 | |
 Suriname | 20% | 2023 · HS 2007 | |
| Switzerland | 3.3%* | 2023 | |
 Syria | 30% | 2020 · HS 2012 | |
 Tajikistan | 6.5% | 2021 · HS 2012 | |
 Tanzania | 35% | 2023 | |
 Thailand | 30% | 2023 | |
 Togo | 20% | 2023 | |
 Tonga | 15% | 2023 · HS 2017 | |
 Trinidad & Tobago | 20% | 2023 · HS 2012 | |
| Türkiye | 25% | 2023 | |
 Tuvalu | 15% | 2017 · HS 2017 | |
 Uganda | 35% | 2023 | |
 Ukraine | 6.5% | 2023 · HS 2017 | |
| United Arab Emirates | 5% | 2023 | |
| United Kingdom | 0% | 2023 | |
| United States | 0% | 2023 | |
 Uruguay | 18% | 2023 · HS 2017 | |
 Uzbekistan | 30%* | 2021 · HS 2017 | |
 Vanuatu | 20% | 2023 | |
 Venezuela | 18% | 2023 · HS 2017 | |
 Vietnam | 18% | 2023 | |
 Wallis & Futuna | 10% | 2021 · HS 2012 | |
 Yemen | 10% | 2017 · HS 2017 | |
 Zambia | 25% | 2023 | |
 Zimbabwe | 0.4% | 2023 |
Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)
Classifications and correspondences
Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.
- SITC Rev. 4
- 5531 Perfumes & toilet waters
- End use (BEC Rev. 5)
- Consumption goods · BEC 713101
- CPC 2.1 product
- 35323 Perfume and toilet preparations
- ISIC Rev. 4 activity
- 2023 Manufacture of soap and detergents, cleaning and polishing preparations, perfumes and toilet preparations
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 3303.00 | unchanged |
| 2012 | 3303.00 | unchanged |
| 2007 | 3303.00 | unchanged |
| 2002 | 3303.00 | unchanged |
| 1996 | 3303.00 | unchanged |
| 1992 | 3303.00 | unchanged |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 6
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- N359574 U.S. CBP
The tariff classification and country of origin of Item No. 102608-BCR Whipped Vanilla Fragrance Mist and Item No. 104375-BCR Cherry Blossom Fragrance Mist
- 600012563 HMRC
Eau De Toilette. Product is used to provide a fragranced aroma when applied to the body. Ingredients include alcohol denat., water and fragrance. Packaged in a 100ml bottle.
- 600012488 HMRC
A body mist used to help hydrate skin and leave body smelling and feeling fresh throughout the day. Packaged in a 100ml bottle for retail sale.
- 600012490 HMRC
A body mist used to help hydrate skin and leave body smelling and feeling fresh throughout the day. Packaged in a 100ml bottle for retail sale.
- 600012494 HMRC
A body mist used to help hydrate skin and leave body smelling and feeling fresh throughout the day. Packaged in a 100ml bottle for retail sale.
- 600012498 HMRC
A trio of body mists. Product is used to help hydrate the skin and leave body feeling and smelling fresh throughout the day. Presented in 3 different scents. Packaged in 3 x 50ml bottles for retail sale.
Recent rule changes mentioning this code
Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.
- Sanctions
Trade Tariff news 5806 · Source: trade-tariff.service.gov.uk
In the UK Global Tariff, subheading 3303.00 covers 2 tariff lines and the duty is duty-free.
The EU Combined Nomenclature divides subheading 3303.00 into 2 tariff lines; the duty is duty-free.
Goods from 173 countries can enter the UK at a preferential rate instead of the standard Free; 173 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
In the 12 months to August 2026, the UK imported perfumes and eau de toilette worth £1.2bn (up 7% on the year before), at an average of £23.67 per kg; France supplied 46%, followed by Spain.
World trade in perfumes and eau de toilette reached US$28.7bn in 2024, up 9.1% on 2023.
France was the largest exporter with 35.9% of the total, ahead of Spain.
Questions and answers
What is the HS code for perfumes and toilet waters?
Perfumes and toilet waters fall under HS subheading 3303.00, part of heading 3303, in section VI of the Harmonized System.
What is the import duty on perfumes and toilet waters in the UK?
Under the UK Global Tariff, imports under 3303.00 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on perfumes and toilet waters in the EU?
Under the EU Combined Nomenclature, imports under 3303.00 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most perfumes and toilet waters?
France, with US$10.3bn in 2024 (35.9% of world exports).
Which countries can export perfumes and eau de toilette to the UK duty-free?
173 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of Free applies. Pick a country above to see its rate.
Where does the UK import perfumes and eau de toilette from?
In the 12 months to August 2026, the largest suppliers were France (46%), Spain (16%) and Italy (8%), out of total imports of £1.2bn.