🇪🇺

European Union Import Duty Rate for Perfume & Fragrances

HS 3303.00 · Perfumes and toilet waters

European Union MFN Import Duty Rate

Live

5.1%

on CIF value

Korea FTA: 0%

EU TARIC heading 3303.00. Most concentrated perfumes and toilet waters at 5.1% on CIF value.

How duty is calculated

CIF value

Product cost + international freight + insurance

Import duty (5.1%)

Applied to CIF value. EU, UK, and most countries use CIF.

VAT (20%)

Applied to CIF 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. European Union charges duty on the CIF value (goods + freight + insurance), so the duty base is US$10,900. Customs converts the amount to EUR at the official exchange rate on the day of import.

Charge	At 5.1%
Import duty	$556
VAT (20%)	$2,291
Total paid at the border	$2,847

VAT 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 European Union: what you need

Customs is run by each member state (Zoll in Germany, Douane in France, Agencja Celna in Poland) under the Union Customs Code; rates come from the Common Customs Tariff and TARIC.

Registration. An EORI number issued by the member state where the importer is established. Non-EU sellers either appoint an indirect customs representative or ship DDP through a carrier that acts as declarant.

Low-value shipments. Goods worth €150 or less were duty-free until 30 June 2026. Since 1 July 2026 a flat €3 customs duty applies to each tariff heading in a low-value parcel sold through IOSS (Council Regulation (EU) 2026/382), until normal duties take over in July 2028. VAT is due from the first euro, collected at checkout under IOSS or at import.

Documents customs will ask for

Commercial invoice
Packing list
Bill of lading or air waybill
Proof of origin for preferential rates (statement on origin or REX statement)
Import licence or certificate where the product is regulated

Charges on top of duty

Import VAT at the rate of the member state of import (17–27%)
Excise on alcohol, tobacco and energy products
Anti-dumping duties on specific product/origin pairs (TARIC additional codes)
CBAM certificates for iron, steel, aluminium, cement, fertilisers and hydrogen above the 50-tonne annual threshold

Watch out. VAT, not duty, is usually the bigger number — a 3% duty on a €10,000 shipment is €300, while 20% VAT on the duty-paid value is over €2,100. VAT-registered importers recover it; consumers do not.

Frequently asked questions

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

The MFN (Most Favoured Nation) import duty rate for Perfume & Fragrances (HS 3303.00) in European Union is 5.1% on the CIF value. EU TARIC heading 3303.00. Most concentrated perfumes and toilet waters at 5.1% on CIF value.

Is VAT charged on Perfume & Fragrances imports to European Union?

Yes. European Union charges VAT at 20% on the CIF value plus any import duty. This applies to virtually all commercial imports.

Are there FTA rates available for Perfume & Fragrances in European Union?

Yes. Korea FTA: 0%. CETA (Canada), JEFTA (Japan), EU–Korea FTA, EU–Vietnam FTA (EVFTA), EU–UK TCA are the key agreements — verify origin requirements with your customs broker.

How is import duty calculated for Perfume & Fragrances entering European Union?

Duty is calculated on the CIF value of the goods. CIF value includes the product cost, international freight, and insurance. The MFN duty of 5.1% is applied to this value. VAT (20%) is then applied on the duty-paid value.