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Consumer goods

Import perfumes

20% BCD, 10% SWS and 18% IGST. Perfumes are cosmetics, so the importer needs CDSCO import registration.

Free to importHS 3303
Basic customs duty
20%
20%
Social welfare surcharge
10% of BCD
IGST
18%
18%
India’s imports, 2025-26
US$ 209 mn
from 26 countries

The CBIC tariff shows 20% on every line of 3303, including perfumes containing spirit and eau de cologne. The Budget 2025–26 and 2026–27 changes to chapter 33 concern food flavouring mixtures (3302 10), not perfumes. IGST is 18% (Schedule II entry for 3303, Notification 9/2025-Integrated Tax (Rate)). Check the 8-digit line on ICEGATE before costing. CBIC — Customs Tariff, import tariff by chapter ↗

What is imported

Designer and niche perfumes, deodorant colognes and attar-style fragrances are imported by brand distributors, beauty retailers and online sellers. TradeStat shows about US$ 209 million of 3303 imports in 2025–26, from the UAE, Spain, Singapore, France, Italy and Switzerland — many brands ship to India through regional hubs in Dubai and Singapore. Perfumes are regulated as cosmetics, and the brand must be registered with CDSCO before the first shipment.

Import policy · Free to import

Free under ITC(HS) Schedule 1, subject to registration under the Cosmetics Rules, 2020.

Licences and registrations you need

  • CDSCO (cosmetics import registration)Under the Cosmetics Rules, 2020, every imported cosmetic, including perfume, must be registered with CDSCO before import. The application (Form COS-1) is filed on the SUGAM portal by the manufacturer's authorised Indian agent or importer, and the registration certificate (COS-2) lists each brand and variant. Cosmetics tested on animals cannot be imported.cdscoonline.gov.in ↗
  • Legal Metrology (LMPC)Importers of pre-packed goods for retail sale must register under the Legal Metrology (Packaged Commodities) Rules, 2011 and print the importer's name and address, MRP, net quantity, month and year of import and consumer-care details on each pack.consumeraffairs.nic.in ↗
  • CPCB (EPR — plastic packaging)An importer who brings in goods packed in plastic is treated as an importer under the Plastic Waste Management Rules and must register on the CPCB EPR portal and meet recycling targets.eprplastic.cpcb.gov.in ↗

What is checked at the port

  • CDSCO registration certificate covering the exact brand and variant; the drug inspector at the port can draw samples.
  • Labels as required by the Cosmetics Rules and Legal Metrology rules, including the import registration number.
  • Dangerous-goods paperwork: alcohol-based perfumes are flammable and need proper declarations for air and sea freight.

Practical tips

  • Start the CDSCO registration months before the first order; it is granted brand by brand.
  • Use a forwarder experienced with Class 3 flammable cargo; many airlines limit perfume shipments.

Where new importers go wrong

  • Shipping a new variant that is not yet on the registration certificate; the whole consignment can be held.
  • Buying cheap “original” perfumes from unknown traders — fakes and expired stock are common.
Sources (9)
  1. CBIC — Customs Tariff, import tariff by chapter
  2. Ministry of Finance (TRU) — explanatory letter on Budget 2025–26 customs changes
  3. Ministry of Finance (TRU) — explanatory letter on Budget 2026–27 customs changes
  4. CBIC — Notification 9/2025-Integrated Tax (Rate) dated 17.09.2025
  5. CDSCO — SUGAM portal (cosmetics import registration, medical devices)
  6. Department of Consumer Affairs — Legal Metrology (Packaged Commodities)
  7. CPCB — EPR portal for plastic packaging
  8. Department of Commerce — TradeStat (India's import data by commodity and country)
  9. ICEGATE — Customs e-filing portal (tariff and duty lookup)

Import data

Where India buys perfumes

India’s imports from the Department of Commerce’s TradeStat, country by country. US$, financial years.

Imports, 2025-26
US$ 209 mn
Change from 2024-25
+15.9%
Supplying countries
26
Biggest supplier
United Arab Emirates
22%
United Arab Emirates: US$ 46.6 mnSpain: US$ 34.4 mnSingapore: US$ 32.4 mnFrance: US$ 27.7 mnItaly: US$ 16.8 mnSwitzerland: US$ 13.6 mnIreland: US$ 10.5 mnUnited States of America: US$ 7.8 mnBelgium: US$ 7.3 mnGermany: US$ 4.5 mnUnited Kingdom: US$ 4.1 mnNetherlands: US$ 970kChina: US$ 780kPoland: US$ 490kPortugal: US$ 340kUnited Arab Emirates: US$ 46.6 mnUnited Arab EmiratesSpain: US$ 34.4 mnSpainSingapore: US$ 32.4 mnSingaporeFrance: US$ 27.7 mnFranceItaly: US$ 16.8 mnSwitzerland: US$ 13.6 mnIreland: US$ 10.5 mnUnited States of America: US$ 7.8 mnUnited States of AmericaBelgium: US$ 7.3 mnGermany: US$ 4.5 mnUnited Kingdom: US$ 4.1 mnNetherlands: US$ 970kChina: US$ 780kChinaPoland: US$ 490kPortugal: US$ 340kIndia
Where India imports perfumes from — among our 80 countries, 2025-26
2020-21: US$ 40.2 mn402020-212021-22: US$ 75.3 mn752021-222022-23: US$ 214 mn2142022-232023-24: US$ 156 mn1562023-242024-25: US$ 180 mn1802024-252025-26: US$ 209 mn2092025-26
India’s perfumes imports · US$ million

Biggest supplying countries

Name2025-26Change
1United Arab EmiratesUS$ 46.6 mn+33.1%
2SpainUS$ 34.4 mn+21.6%
3SingaporeUS$ 32.4 mn+16.1%
4FranceUS$ 27.7 mn-18.7%
5ItalyUS$ 16.8 mn+33.7%
6SwitzerlandUS$ 13.6 mn+51.9%
7IrelandUS$ 10.5 mn+67.1%
8United States of AmericaUS$ 7.8 mn-3.3%
9BelgiumUS$ 7.3 mn+3.9%
10GermanyUS$ 4.5 mn-21.7%
11United KingdomUS$ 4.1 mn+36%
12NetherlandsUS$ 970k+288%

Which sources are growing and shrinking

Growing sources

  1. IrelandUS$ 6.3 mn → US$ 10.5 mn+67.1%
  2. SwitzerlandUS$ 8.9 mn → US$ 13.6 mn+51.9%
  3. United KingdomUS$ 3 mn → US$ 4.1 mn+36%
  4. ItalyUS$ 12.6 mn → US$ 16.8 mn+33.7%
  5. United Arab EmiratesUS$ 35 mn → US$ 46.6 mn+33.1%
  6. SpainUS$ 28.3 mn → US$ 34.4 mn+21.6%

Shrinking sources

  1. GermanyUS$ 5.7 mn → US$ 4.5 mn-21.7%
  2. FranceUS$ 34.1 mn → US$ 27.7 mn-18.7%

Which forms come in, and at what price

Imports by 8-digit tariff line, 2025-26. Average price = total value ÷ total quantity.

Tariff lineValue 2025-26ChangeQuantityAverage price
Other perfume and toilet waters3303 00 90US$ 128 mn+9.9%2,215 tonnesUS$ 57.80 per kg
Perfumes and toilet waters — eau-de-cologne3303 00 10US$ 63.7 mn+38.1%1,594 tonnesUS$ 39.95 per kg
Perfmes contng spirit for retail sale3303 00 50US$ 9.5 mn+12.8%210 tonnesUS$ 45.27 per kg
Spirituous toilet preparations n e s3303 00 60US$ 4.7 mn+15.3%27 tonnesUS$ 171.10 per kg
Perfumes and perfumery compounds (excluding aqs dstlts) not for...3303 00 40US$ 2.9 mn-39%235 tonnesUS$ 12.38 per kg
Perfumes and toilet waters — keora water3303 00 30US$ 30k-91.4%0.7 tonnesUS$ 41.96 per kg
Perfumes and toilet waters — rose water3303 00 20US$ 20k+100%2.5 tonnesUS$ 8.05 per kg

Source: TradeStat — Export Import Data Bank, Department of Commerce · Figures taken 29 October 2026.

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