HS code 3303 00 50: Perfumes containing spirit
HS code 3303 00 50 covers perfumes containing spirit in chapter 33 (essential oils, perfumery and cosmetics). Total import duty is about 43.96% of the import value; DGFT import policy: Free.
Updated 2026-11-01 from official lists, including Budget 2026 and later customs notifications.
Key facts
| Tariff item (8-digit HS code) | 3303 00 50 |
|---|---|
| Description | Perfumes containing spirit |
| Chapter | 33: Essential oils, perfumery and cosmetics |
| Heading | 3303 |
| Unit | kg. |
| Basic customs duty (tariff rate) | 20% |
| Basic customs duty charged | 20% |
| Social welfare surcharge | 10% of BCD |
| IGST | 18% |
| Total import duty | about 43.96% of the import value |
| DGFT import policy | Free |
| DGFT export policy | Free |
Import duty (with Budget 2026 changes)
- About ₹43,960 duty on every ₹1,00,000 of import value (CIF).
DGFT import and export policy
- Import: Free.
- Export: Free.
India's imports and exports
- India imported 210 tonnes in 2025-26 (down 31.8% on 2024-25) under tariff item 33030050, “Perfmes contng spirit for retail sale”.
- India exported 8,709 tonnes in 2025-26 (up 18.9% on 2024-25) under tariff item 33030050, “Perfmes contng spirit for retail sale”.
Questions about HS code 3303 00 50
What is the import duty on HS code 3303 00 50 in India?
About 43.96% of the import value: basic customs duty 20%, social welfare surcharge 10% of BCD and IGST 18%. IGST can usually be claimed back as input tax credit.
Is the import of perfumes containing spirit free in India?
DGFT import policy for HS code 3303 00 50 is Free.
Can perfumes containing spirit be exported from India?
DGFT export policy for HS code 3303 00 50 is Free.
Other lines under heading 3303
Sources: Customs Tariff of India (CBIC) · Notification 45/2025-Customs and Budget 2026 amendments · IGST rates, Notification 9/2025-Integrated Tax (Rate) · DGFT ITC(HS) import and export policy · CBIC Customs (ADD) notifications · Export Import Data Bank (DGCI&S). Guidance from official lists, not legal advice; confirm the classification with your customs broker.
