Perfume Import Duty Calculator India
Customs duty on perfumes and fragrances imported into India, with 20% BCD, SWS and 18% IGST, including from the UAE.
Updated · By Niraj Kumar · 3 sources
https://checkpre.com/logistics/perfume-import-duty-india
What you are importing
Perfume, HS 3303 00 90: Perfumes and toilet waters: other.
Value of the shipment
ECB reference rate of 2026-09-24. Customs uses the CBIC-notified import rate; enter it for an exact figure.
- Assessable value
- ₹11,62,313
- FOB plus default freight and insurance
- Customs duty
- ₹2,55,709
- BCD 20% + SWS 10%
- IGST
- ₹2,55,244
- Claimable as input tax credit if GST-registered
- Cost after IGST credit
- ₹14,18,022
- Goods, freight, insurance69%
- Customs duty15%
- IGST15%
Duty receipt
Perfume, HS 3303 00 90, from ChinaThese rates have not yet been checked against the CBIC tariff. Confirm them on ICEGATE or with your customs broker before relying on them.
| Item | Rate | Charged on | Amount |
|---|---|---|---|
| Assessable value (CIF) | ₹11,62,313 | ||
| Basic Customs Duty | 20% | ₹11,62,313 | ₹2,32,463 |
| Social Welfare Surcharge | 10% | ₹2,32,463 | ₹23,246 |
| IGST | 18% | ₹14,18,022 | ₹2,55,244 |
| Total duty and IGST | 43.96% | ₹5,10,953 | |
| Landed cost | ₹16,73,266 |
Value converted at ₹95.9598 per USD. Excludes anti-dumping, safeguard and countervailing duties, port and handling charges and the customs broker's fee. An estimate, not an assessment.
Rates compiled 2026-09-26.
How the Perfume Import Duty Calculator India works
AV = (FOB + F + I) × R; BCD = AV × b; AIDC = AV × a; SWS = (BCD + AIDC) × s; IGST = (AV + BCD + AIDC + SWS) × gThis page uses the same method as the India Import Duty Calculator, which explains each term and assumption in full.
Worked example
A shipment of perfume from United Arab Emirates invoiced at $10,000 FOB (HS 3303 00 90), with freight and insurance not separately known.
- 1At ₹95.96 to the dollar the FOB value is ₹9,59,598; adding 20% freight and 1.125% insurance gives an assessable value of ₹11,62,313
- 2BCD at 20% is ₹2,32,463
- 3SWS at 10% of the customs duty adds ₹23,246
- 4IGST at 18% on ₹14,18,022 is ₹2,55,244
Duty and IGST come to ₹5,10,953, 44.0% of the assessable value, for a landed cost of ₹16,73,266. A GST-registered importer claims the IGST back, leaving ₹14,18,022.
Frequently asked questions
What is the HS code for perfume?
Usually 3303 00 90: "Perfumes and toilet waters: other". The last digits can change with material, power or use, and the duty can change with them, so check the full heading against your product before filing.
Do perfumes need CDSCO registration?
Yes. Perfumes are cosmetics under Indian law, so each product needs CDSCO registration before import, in addition to the duty.
Are perfumes shipped from Dubai cheaper to import?
Only if they are made in the UAE and meet the CEPA rules of origin. A French perfume bought from a Dubai distributor is French for customs and pays the standard rate. The calculator charges the standard rate unless it knows a preferential one.
Sources
Related calculators
- India Import Duty CalculatorFind your product's HS code, then see Basic Customs Duty, SWS, IGST and the landed cost of importing it into India, with FTA rates where they apply.
- Cosmetics Import Duty Calculator IndiaCustoms duty on makeup and skincare imported into India, with 20% BCD, SWS, 18% IGST and the CDSCO registration to get first.
- Watch Import Duty Calculator IndiaCustoms duty on wristwatches imported into India, with 20% BCD, SWS and 18% IGST, and what the Swiss agreement changes.