Understanding HS Code For Perfume
Perfumes and fragrances are among the most traded luxury products worldwide. To regulate cross-border trade, every perfume and cosmetic preparation is classified under the Harmonized System (HS) codes.
Perfumes fall under Chapter 33 – Essential Oils And Resinoids; Perfumery, Cosmetic Or Toilet Preparations. Within this chapter, perfumes and toilet waters are classified under HS Code 3303.
This heading includes perfumes, eau de toilette, colognes, and similar fragrance products in liquid or spray form.
Importance Of HS Code For Perfume
Accurate HS code classification for perfumes is critical because:
- Customs Compliance: Prevents delays, rejections, or penalties.
- Correct GST Application: Ensures businesses apply the proper tax rate.
- Trade Agreements: Helps exporters claim duty relief under FTAs.
- Market Standardization: Provides uniformity for international buyers and sellers.
HS Code Classification For Perfumes
Perfumes are divided into a few specific subheadings:
- 330300 – Perfumes and toilet waters (general heading)
- 33030010 – Perfumes in liquid form
- 33030020 – Eau de toilette / colognes
- 33030090 – Other perfumery products not elsewhere specified
Some related HS codes under Chapter 33:
- 3304 – Beauty/makeup and skincare products
- 3305 – Haircare preparations
- 3307 – Shaving, deodorants, bath preparations
GST Rates For Perfume In India
Perfumes are considered luxury goods in India, hence they attract a higher GST rate compared to essential items. Current GST rates are:
- Perfumes and Eau de Toilette (HS 3303): 28% GST
- Deodorants and body sprays (HS 3307): 28% GST
- Cosmetic creams, lipsticks, etc. (HS 3304): 28% GST
This makes perfumes one of the highest-taxed cosmetic categories under GST.
HS Codes And GST Rates For Perfume And Related Products
Here’s a table listing perfumes and related products under Chapter 33 with HS codes and GST rates:
💄 GST Rates on Perfumes & Cosmetics (2025)
| 🌸 Product | 📦 HS Code | 📋 Category | 💰 GST Rate |
|---|---|---|---|
| 🌹 Perfumes (Liquid) | 33030010 | Fragrance solutions in liquid form | 28% |
| 🌬️ Eau de Toilette / Cologne | 33030020 | Light, refreshing fragrance mists | 28% |
| 🧴 Other Perfumes / Toilet Waters | 33030090 | Unclassified perfumery blends | 28% |
| 🧼 Deodorants & Body Sprays | 330720 | Personal hygiene fragrance sprays | 28% |
| 💅 Cosmetic Creams / Makeup | 330499 | Beauty creams, moisturizers, makeup base | 28% |
| 🧖♀️ Haircare Preparations | 330510 | Shampoos, conditioners, styling products | 28% |
| 🪒 Shaving Preparations | 330710 | Shaving creams, foams, gels | 28% |
💡 Note: All beauty, grooming, and fragrance products are categorized under luxury items and uniformly attract 28% GST.
Final Thoughts
Perfumes are classified under HS Code 3303, covering perfumes, eau de toilette, and colognes. In India, perfumes and related cosmetics fall under the 28% GST slab, making them one of the highest-taxed luxury items.
For importers and exporters, accurate HS code classification ensures correct customs duty and GST application, avoids compliance issues, and allows smoother trade across borders.
FAQs
Perfumes and toilet waters are classified under HS Code 3303.
Perfumes attract 28% GST.
No, deodorants fall under HS 3307, though both are taxed at 28% GST.
Yes, eau de toilette is under 33030020.
Yes, the 6-digit HS code system is harmonized globally, though each country may extend it with extra digits.
