🇲🇽

Mexico Import Duty Rate for Perfume & Fragrances

HS 3303.00 · Perfumes and toilet waters

Mexico MFN Import Duty Rate

15%

on CIF value

CUSMA/TMEC: 0%

HS 3303. MFN 15%. IVA 16% applies additionally.

How duty is calculated

CIF value

Product cost + international freight + insurance

Import duty (15%)

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

IVA (16%)

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

Charge	At 15%
Import duty	$1,635
DTA customs processing fee (0.8%)	$87
IVA (16%)	$2,020
Total paid at the border	$3,742

IVA is usually recoverable for a registered business, so the cost that stays with you is the duty and levies. 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 Mexico: what you need

The National Customs Agency (ANAM) runs customs and the SAT collects taxes; rates are set in the LIGIE tariff law.

Registration. Registration in the Padrón de Importadores (and the sector-specific register for steel, textiles, footwear and other sensitive goods); a licensed customs broker files the pedimento.

Low-value shipments. Courier shipments under simplified procedures pay a flat global rate; commercial goods go through a full pedimento with duty, DTA and IVA.

Documents customs will ask for

Pedimento (customs entry) filed by a licensed broker
Commercial invoice and packing list
Bill of lading or air waybill
USMCA/T-MEC certification of origin or other FTA certificate
NOM conformity certificates for electronics, textiles labelling and other regulated goods

Charges on top of duty

IVA 16% on customs value + duty + DTA
DTA customs processing fee: 0.8% of customs value
IEPS excise on fuel, alcohol, tobacco and sugary drinks
Since 1 January 2026, duties of 10–50% on 1,463 tariff lines from countries without a trade agreement with Mexico (including China, Korea, India and Thailand)

Watch out. Origin decides the rate. The same product can enter at 0% from the US under USMCA and at up to 50% from China after the January 2026 tariff increase.

Frequently asked questions

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

The MFN (Most Favoured Nation) import duty rate for Perfume & Fragrances (HS 3303.00) in Mexico is 15% on the CIF value. HS 3303. MFN 15%. IVA 16% applies additionally.

Is IVA charged on Perfume & Fragrances imports to Mexico?

Yes. Mexico charges IVA at 16% on the CIF value plus any import duty. This applies to virtually all commercial imports.

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

Yes. CUSMA/TMEC: 0%. CUSMA/T-MEC (US, Canada), Mexico–EU Global Agreement (TMEC), CPTPP, Pacific Alliance (Chile, Colombia, Peru) are the key agreements — verify origin requirements with your customs broker.

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

Duty is calculated on the CIF value of the goods. CIF value includes the product cost, international freight, and insurance. The MFN duty of 15% is applied to this value. IVA (16%) is then applied on the duty-paid value.