Perfume and florida water are rich in fragrance, which can cheer the spirit and beautify life. Since the 1990s, with the continuous improvement of material living standards, the domestic market demand for perfume and florida water has kept increasing. The production technologies of related industries have become increasingly mature, and various brands at home and abroad have diversified styles and types. If enterprises want to carry out relevant import business, they must learn about the customs classification and standardized declaration of perfume and florida water in advance.
I. Introduction to Commodity Knowledge
Perfume is a product made by dissolving essence in ethanol. It is usually sprayed on clothes, handkerchiefs and hairlines to make the human body have a long-lasting and pleasant smell. The content of essence in perfume is relatively high, usually 15%-25%, and the alcohol concentration is 75%-85%. Sometimes, trace amounts of pigments, antioxidants, fungicides, glycerin and other additives can be added as needed to prepare different types of perfumes through the technology and art of flavor blending.
Florida water is mainly used to prevent and control mosquito bites in summer. It has the effects of sterilization, disinfection and antipruritic. Florida water is mainly composed of ethanol, distilled water and essence, supplemented by a small amount of water-soluble pigments. Its colors are dominated by lake blue, green and light yellow. The dosage of essence is relatively low, generally between 2% and 5%.
II. Classification Guidelines for Perfume and Florida Water
According to the Explanatory Notes to the Commodities and Headings of the Customs Import and Export Tariff Schedule (2022 Edition): "Perfume is usually composed of a mixture of essential oil, flower extract, absolute oil or synthetic fragrance substances dissolved in high concentrations of alcohol. They are usually mixed with light perfume additives and fixatives or stabilizers. Florida waters, such as lavender water and cologne (not to be confused with aqueous distillates of essential oils and aqueous solutions under Heading 33.01), usually have a lower alcoholic solution concentration and a lower proportion of essential oils than the above-mentioned perfume."
Perfumes and florida waters in liquid, paste or solid form (including bars) intended primarily to impart fragrance to the human body are to be classified under Heading 33.03. Perfumes and florida waters with contents by weight indicated on packages shall be classified under commodity number 33030000.10, and perfumes and florida waters with contents by volume indicated on packages shall be classified under commodity number 33030000.20. It should be noted that products for human body deodorization and indoor fragrance and deodorization shall be classified under Heading 33.07.
III. Import Tax Rates for Perfume and Florida Water
For the import of perfumes and florida waters with contents by weight indicated on packages under commodity number 33030000.10, the MFN rate is 3%, the VAT rate is 13% and the consumption tax rate is 15% [with an import duty-paid value above RMB 10/ml(g)]; for the import of perfumes and florida waters with contents by volume indicated on packages under commodity number 33030000.20, the MFN rate is 3%, the VAT rate is 13% and the consumption tax rate is 15% [with an import duty-paid value above RMB 10/ml(g)].
IV. Precautions for Standardized Declaration of Imported Perfume and Florida Water
(I) Declaration in strict accordance with the requirements of the standardized declaration catalogue of the customs
According to the Customs Import and Export Commodity Specification Declaration Catalogue of the People's Republic of China (2023 Edition), the standardized declaration elements for perfume and florida water under Tariff No. 3303.0000 are as follows:
1. Commodity name;
2. Packaging specification;
3. Brand (Chinese or foreign).
Examples of standardized declaration are as follows:
Example I: The declared commodity name is "Guerlain La Petite Robe Noire Eau de Parfum".
Declaration content in the column of specification and model: 100 ml/bottle, GUERLAIN.
Example II: The declared commodity name is "Johnson & Johnson Botanical Extract Baby Florida Water".
Declaration content in the column of specification and model: 125 ml/tube, Johnson & Johnson.
(II) Accurate declaration of the first statutory quantity
Whether enterprises accurately declare the first statutory quantity of perfume and florida water directly affects the levy of import consumption tax.
According to the Notice of the Ministry of Finance and the State Administration of Taxation on Adjusting the Consumption Tax on Imported Cosmetics, high-end beauty retouching cosmetics and high-end skin care cosmetics with an import duty-paid value of RMB 10/ml(g) or RMB 15/piece(sheet) and above are subject to 15% consumption tax. According to the Announcement of the General Administration of Customs on Adjusting the Declaration Requirements for Some Imported Cosmetics, perfume and florida water under Tariff No. 3303.0000 shall be declared as the first statutory quantity based on the net content, and "the weight of liquid/emulsion/cream/powder" is specified for the net content.
Customs reminder:
Since the content of ethanol in most perfumes is between 75% and 85%, it belongs to hazardous chemicals according to China's Catalogue of Hazardous Chemicals (2015 Edition) and its implementation guidelines. In recent years, there have been many safety accidents caused by improper production, storage and use of perfume at home and abroad. Therefore, when importing perfumes that are hazardous chemicals, the requirements of the Announcement on Issues Concerning the Inspection and Supervision of Imported and Exported Hazardous Chemicals and the Packaging Thereof issued by the General Administration of Customs shall also be met.
Disclaimer：The above content is translated from Chinese version of this website. The Chinese version shall prevail.