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Japan Import Duty Rate for Perfume & Fragrances

HS 3303.00 · Perfumes and toilet waters

Japan MFN Import Duty Rate

4.3%

on CIF value

JEFTA/CPTPP: 0%

HS 3303. MFN 4.3% on CIF value. 0% under JEFTA (EU) and CPTPP.

How duty is calculated

CIF value

Product cost + international freight + insurance

Import duty (4.3%)

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

Consumption Tax (10%)

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

Charge	At 4.3%
Import duty	$469
Consumption Tax (10%)	$1,137
Total paid at the border	$1,606

Consumption Tax 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 Japan: what you need

Japan Customs, under the Ministry of Finance, clears goods through NACCS; rates are in the Customs Tariff Schedules of Japan.

Registration. Commercial importers act through a licensed customs broker (tsūkan-gyōsha); overseas sellers need an importer of record in Japan.

Low-value shipments. Consignments with a taxable value of ¥10,000 or less are exempt from duty and consumption tax; the exemption is under review as part of Japan's response to low-value e-commerce.

Documents customs will ask for

Import declaration
Commercial invoice and packing list
Bill of lading or air waybill
Certificate of origin or origin declaration for EPAs (CPTPP, RCEP, EU–Japan EPA)
Food Sanitation Act notification for food and kitchenware; PSE marks for electrical appliances

Charges on top of duty

Consumption tax 10% (8% on food) on CIF value + duty
Excise on alcohol, tobacco and petroleum

Watch out. Most industrial goods enter Japan at 0%, but leather goods, footwear and some foods carry tariff-rate quotas with very high out-of-quota rates.

Frequently asked questions

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

The MFN (Most Favoured Nation) import duty rate for Perfume & Fragrances (HS 3303.00) in Japan is 4.3% on the CIF value. HS 3303. MFN 4.3% on CIF value. 0% under JEFTA (EU) and CPTPP.

Is Consumption Tax charged on Perfume & Fragrances imports to Japan?

Yes. Japan charges Consumption Tax at 10% on the CIF value plus any import duty. This applies to virtually all commercial imports.

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

Yes. JEFTA/CPTPP: 0%. JEFTA (EU), CPTPP, US–Japan TTA, RCEP, Japan–ASEAN CEPA, Japan–UK CEPA are the key agreements — verify origin requirements with your customs broker.

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

Duty is calculated on the CIF value of the goods. CIF value includes the product cost, international freight, and insurance. The MFN duty of 4.3% is applied to this value. Consumption Tax (10%) is then applied on the duty-paid value.