HS code for Perfume in Canada
This heading covers perfumes and toilet waters in all concentrations — eau de parfum, eau de toilette, cologne, and similar scented preparations with an alcohol base. Classification does not depend on brand or packaging, only on the nature of the product as a fragrant preparation applied to the body.
Perfume under 3303.00.00 has an MFN duty rate of 6.5% in CBSA T2026-2. UST/MXT and most FTA treatments are Free when origin requirements are met. US-origin perfume is also subject to a 50% surtax under the United States Surtax Order (2026), SOR/2026-186, in force since Sept 8, 2026. GST is 5%, plus PST/HST for personal imports as applicable. No excise duties apply to personal fragrances.
FAQ
What is the HS code for perfume in Canada?
Perfume is classified under heading 3303, which covers perfumes and toilet waters of all types and concentrations — including eau de parfum, eau de toilette, and cologne.
Does the HS code change based on concentration?
No. Eau de parfum, eau de toilette, and cologne all fall under the same heading, as long as they are finished fragrance preparations intended for application to the body.
Are there import duties on perfume in Canada?
MFN duty on perfume (3303.00.00) is 6.5%. UST/MXT and most FTA treatments are Free for qualifying goods. US-origin perfume also attracts a 50% surtax under the United States Surtax Order (2026), SOR/2026-186, since Sept 8, 2026. GST is 5%, plus applicable PST/HST for personal imports.
How do I confirm the correct HS code for my perfume shipment?
Use the full 10-digit Canadian tariff schedule to identify the exact tariff line. For binding rulings, submit an advance ruling request to the Canada Border Services Agency (CBSA).