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South Korea Import Duty Rate for Perfume & Fragrances

HS 3303.00 · Perfumes and toilet waters

South Korea MFN Import Duty Rate

6.5%

on CIF value

Korea–EU/KORUS: 0%

HS 3303. MFN 6.5%.

How duty is calculated

CIF value

Product cost + international freight + insurance

Import duty (6.5%)

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

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

Charge	At 6.5%
Import duty	$709
VAT (10%)	$1,161
Total paid at the border	$1,869

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 South Korea: what you need

The Korea Customs Service (KCS) clears goods through UNI-PASS; rates are in the Customs Act tariff schedule.

Registration. A business registration number and customs registration; individuals buying from abroad need a Personal Customs Clearance Code (PCCC).

Low-value shipments. Personal-use purchases worth US$150 or less (US$200 from the US under KORUS) are exempt from duty and VAT; commercial imports pay from the first won.

Documents customs will ask for

Import declaration in UNI-PASS
Commercial invoice and packing list
Bill of lading or air waybill
Certificate of origin or origin declaration for FTA rates
KC certification for electrical and children's products

Charges on top of duty

VAT 10% on CIF value + duty
Individual consumption tax on cars, jewellery and other luxury items
Education and rural development taxes on some goods

Watch out. Korea's FTA network is wide — KORUS, the EU and UK FTAs, RCEP and the Korea–China FTA cut many rates to 0%, but each needs its own origin document.

Frequently asked questions

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

The MFN (Most Favoured Nation) import duty rate for Perfume & Fragrances (HS 3303.00) in South Korea is 6.5% on the CIF value. HS 3303. MFN 6.5%.

Is VAT charged on Perfume & Fragrances imports to South Korea?

Yes. South Korea charges VAT 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 South Korea?

Yes. Korea–EU/KORUS: 0%. KORUS (US), Korea–EU FTA, Korea–UK FTA, RCEP, Korea–ASEAN FTA, Korea–China FTA (CKFTA) are the key agreements — verify origin requirements with your customs broker.

How is import duty calculated for Perfume & Fragrances entering South Korea?

Duty is calculated on the CIF value of the goods. CIF value includes the product cost, international freight, and insurance. The MFN duty of 6.5% is applied to this value. VAT (10%) is then applied on the duty-paid value.