Subheading · Chapter 33 · Section VI, Products of the chemical or allied industries
HS 3303 00Perfumes and toilet waters
Essential oils and resinoids, perfumery, cosmetic or toilet preparations
- Customs duty
- 20%
- 7 tariff items
- GST now
- 18%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 2%
- On Indian goods
Codes under this subheading
7 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 3303 00 10 | Eau-de-cologne | 20% | 18% | kg |
| 3303 00 20 | Rose water | 20% | 18% | kg |
| 3303 00 30 | Keora water | 20% | 18% | kg |
| 3303 00 40 | Perfumes and perfumery compounds not containing spirit (excluding aqueous distillates) | 20% | 18% | kg |
| 3303 00 50 | Perfumes containing spirit | 20% | 18% | kg |
| 3303 00 60 | Spirituous toilet preparations not elsewhere specified or included | 20% | 18% | kg |
| 3303 00 90 | Other | 20% | 18% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 7 tariff items: 20%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 7 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 18%.
- Until 21 September 2025 18%.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 60 | Perfumes and toilet waters | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 18% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 18% | 9/2025-Integrated Tax (Rate) |
Exporting from India
Export duty
Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 3303 | Perfumes and toilet waters | 1.2% | — |
Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 7 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 3303 00, and China's below.
China: the same goods (3303 00)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force and 1 expired under 3303 00. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 3303.00.00.10 | perfumes and toilet waters, content indicated by weight包装标注含量以重量计的香水及花露水 | 2%APTA rate, with an APTA certificate of origin | 3% | 13% | 13% | ABNM |
| 3303.00.00.20 | perfumes and toilet waters, content indicated by volume包装标注含量以体积计的香水及花露水 | 2%APTA rate, with an APTA certificate of origin | 3% | 13% | 13% | ABNM |
- India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
- The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.
Every Chinese code in full
3303.00.00Perfumes and toilet waters
3303.00.00.10perfumes and toilet waters, content indicated by weight包装标注含量以重量计的香水及花露水
- Unit
- kg / piece
- MFN import duty
- 3%
- Provisional import duty
- None
- General import duty
- 150%
- Import VAT
- 13%
- Consumption tax
- 完税价大于等于10000元：15%，完税价小于10000元：0。
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 10 Oct 2026
Licences and certificates
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
- NExport commodity inspection出口商品检验
- MImport commodity inspection进口商品检验
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Packing specifications包装规格
- 3.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 4.GTIN
- 5.CAS
- 6.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 1.5%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 2%
RCEP rates
- Australia
- 3%
- Brunei
- 3%
- Cambodia
- 3%
- Laos
- 3%
- Malaysia
- 3%
- New Zealand
- 3%
- Singapore
- 3%
- Thailand
- 3%
- Vietnam
- 3%
- Indonesia
- 3%
- Philippines
- 3%
- Myanmar
- 3%
CIQ codes
- 3303000010101Perfumes and toilet waters, put up for retail sale by weight (liquid perfumes, fragrances)包装标注含量以重量计的香水及花露水(液体香水、香氛)
- 3303000010102Perfumes and toilet waters, put up for retail sale by weight (solid perfume (powder))包装标注含量以重量计的香水及花露水(固体香膏(粉))
- 3303000010103Perfumes and toilet waters, put up for retail sale by weight (toilet water, prickly heat powder)包装标注含量以重量计的香水及花露水(花露水、去痱水)
- 3303000010104Perfumes and toilet waters, put up for retail sale by weight包装标注含量以重量计的香水及花露水(化妆品半成品)
3303.00.00.20perfumes and toilet waters, content indicated by volume包装标注含量以体积计的香水及花露水
- Unit
- kg / piece
- MFN import duty
- 3%
- Provisional import duty
- None
- General import duty
- 150%
- Import VAT
- 13%
- Consumption tax
- 完税价大于等于10000元：15%，完税价小于10000元：0。
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 10 Oct 2026
Licences and certificates
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
- NExport commodity inspection出口商品检验
- MImport commodity inspection进口商品检验
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Packing specifications包装规格
- 3.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 4.GTIN
- 5.CAS
- 6.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 1.5%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 2%
RCEP rates
- Australia
- 3%
- Brunei
- 3%
- Cambodia
- 3%
- Laos
- 3%
- Malaysia
- 3%
- New Zealand
- 3%
- Singapore
- 3%
- Thailand
- 3%
- Vietnam
- 3%
- Indonesia
- 3%
- Philippines
- 3%
- Myanmar
- 3%
CIQ codes
- 3303000020101Perfumes and toilet waters (liquid perfumes, fragrances), put up for retail sale by volume包装标注含量以体积计的香水及花露水(液体香水、香氛)
- 3303000020102Perfumes and toilet waters (solid perfumes), put up for retail sale by volume包装标注含量以体积计的香水及花露水(固体香膏(粉))
- 3303000020103Perfumes and toilet waters (toilet waters, prickly heat powder), put up for retail sale by volume包装标注含量以体积计的香水及花露水(花露水、去痱水)
- 3303000020104Perfumes and toilet waters, put up for retail sale, by volume (semi-finished cosmetic products)包装标注含量以体积计的香水及花露水(化妆品半成品)
3303.00.00.00Perfumes and toilet waters香水及花露水Expired
- Unit
- None
- MFN import duty
- None
- Provisional import duty
- None
- General import duty
- None
- Import VAT
- None
- Consumption tax
- None
- Export duty
- None
- Provisional export duty
- None
- Export VAT rebate
- None
- Updated by China
- 30 Dec 2018
Licences and certificates
None.
Inspection and quarantine
None.
What the customs declaration must state
Not listed.
China's agreement rates
- ASEAN
- 2%
- Chile
- 0%
- Pakistan
- 4%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
CIQ codes
- 3303000000101Perfumes and toilet waters (liquid perfumes)香水及花露水(液体香水)
- 3303000000102Perfumes and toilet waters (toilet waters)香水及花露水(花露水)
- 3303000000103Perfumes and toilet waters (other perfumes)香水及花露水(其他香水类)
- 3303000000104Perfumes and toilet waters (semi-finished cosmetic products)香水及花露水(化妆品半成品)
China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.
Nearby codes
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.