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Canada Import Duty Rate for Perfume & Fragrances

HS 3303.00 · Perfumes and toilet waters

Canada MFN Import Duty Rate

on FOB value

HS 3303.00. 0% MFN on perfumes and toilet waters.

How duty is calculated

FOB value

Product transaction value at port of export

Import duty (0%)

Applied to FOB value. US uses FOB (transaction value).

GST/HST (5%)

Applied to FOB value + duty. Collected at customs.

Use our Landed Cost Calculator to compute the full cost including freight, brokerage, and last-mile delivery.

Worked example: perfume & fragrances worth US$10,000

A commercial shipment invoiced at US$10,000 with US$900 of international freight and insurance. Canada charges duty on the FOB value (the price of the goods), so freight does not attract duty and the duty base is US$10,000. Customs converts the amount to CAD at the official exchange rate on the day of import.

Charge	At 0%
Import duty	$0
GST/HST (5%)	$500
Total paid at the border	$500

GST/HST is usually recoverable for a registered business, so the cost that stays with you is the duty. Excise, anti-dumping duties and broker fees are not included.

Classifying perfume & fragrances correctly

Heading 3303 covers perfumes and toilet waters (eau de parfum, eau de toilette, cologne) whatever their alcohol strength.

Body mists and deodorants go to 3307, and scented candles to 3406
Gift sets with a bag or pouch are classified by the item that gives them their essential character
Perfume oils without alcohol are still 3303

Compliance. Alcohol-based perfume is a flammable liquid (UN1266) for shipping, and cosmetic rules apply — the EU Cosmetics Regulation responsible person and CPNP notification, or FDA labelling rules in the US.

Importing into Canada: what you need

The Canada Border Services Agency (CBSA) collects duty and taxes through CARM; rates are in the Customs Tariff.

Registration. A CRA business number with an import-export (RM) account and registration in the CARM Client Portal; a financial security or a broker's bond for release before payment.

Low-value shipments. Courier shipments worth CAD 20 or less pay no duty or tax. For goods that qualify under CUSMA from the US or Mexico, the courier thresholds are CAD 150 for duty and CAD 40 for taxes.

Documents customs will ask for

Commercial invoice or Canada Customs Invoice
Bill of lading or air waybill
CUSMA certification of origin to claim preference
Permits for controlled goods (food, plants, firearms, some steel)

Charges on top of duty

GST 5% on value for duty + duty; HST of 13–15% in participating provinces
Provincial sales tax collected separately in BC, Saskatchewan, Manitoba and Quebec
Surtaxes on specific goods (some steel and aluminium products)

Watch out. Canada values goods FOB, but GST is charged on the duty-paid value, so freight never attracts duty but the duty itself attracts GST.

Frequently asked questions

What is the import duty rate for Perfume & Fragrances in Canada?

The MFN (Most Favoured Nation) import duty rate for Perfume & Fragrances (HS 3303.00) in Canada is 0% on the FOB value. HS 3303.00. 0% MFN on perfumes and toilet waters.

Is GST/HST charged on Perfume & Fragrances imports to Canada?

Yes. Canada charges GST/HST at 5% on the FOB value plus any import duty. This applies to virtually all commercial imports.

Are there FTA rates available for Perfume & Fragrances in Canada?

Canada has free trade agreements with CUSMA/USMCA (US, Mexico), CETA (EU), CPTPP, Canada–Korea FTA, Canada–Chile FTA. Check whether your origin country qualifies for a preferential rate on HS 3303.00.

How is import duty calculated for Perfume & Fragrances entering Canada?

Duty is calculated on the FOB value of the goods. FOB value is the transaction value at the port of export. The MFN duty of 0% is applied to this value. GST/HST (5%) is then applied on the duty-paid value.