香水进口清关全攻略：流程、关税及注意事项
一、什么是香水？
香水是香精的酒精溶液，再加适量定香剂等。具有芬芳浓郁的香气，主要作用是喷洒于衣襟、手帕及发际等部位，散发怡人的香气，是重要的化妆品之一。
1. What is perfume?
Perfume is an alcohol solution of fragrance essence with added fixatives. It has a rich and fragrant aroma, mainly used for spraying on clothing, handkerchiefs and hairline to emit pleasant fragrance, making it one of the important cosmetics.
二、香水进口所需资料
2. Documents required for perfume import
国外资料：箱单、发票、合同、提单、原产地证、授权书（国内公证）、自由销售证明、产品成分配比表、原包装及翻译件
Foreign documents: Packing list, invoice, contract, bill of lading, certificate of origin, authorization letter (domestic notarization), free sale certificate, product ingredient ratio table, original packaging and translation
国内资料：营业执照、非特殊进口化妆品备案凭证、报检委托书、报关委托书等
Domestic documents: Business license, non-special imported cosmetics filing certificate, inspection authorization letter, customs declaration authorization letter, etc.
三、香水进口关税（仅供参考）
3. Perfume import tariffs (for reference only)
1. HS编码: 3303000010
2. 关税：进口普通税率 150% | 最惠国税率 3%
3. 增值税：13%
4. 消费税：完税价格≥10元/克的,税率为15%
1. HS Code: 3303000010
2. Tariff: General import tax rate 150% | MFN rate 3%
3. VAT: 13%
4. Consumption tax: For dutiable value ≥10 yuan/gram, the tax rate is 15%
四、香水进口清关流程
4. Perfume import customs clearance process
- 药品监督管理局备案凭证（批文）/收货人备案 （发货前办理）
- 备货、准备单证
- 发货到港、换单
- 报检
- 报关（审价、查货）、交税
- 文标签备案、贴标签、商检查验放行
- 出卫生证、送货
- Drug Administration filing certificate (approval)/Consignee filing (before shipment)
- Prepare goods and documents
- Ship to port, exchange bills
- Inspection
- Customs declaration (valuation, inspection), tax payment
- Label filing, labeling, inspection and release
- Issue health certificate, delivery
五、重要注意事项
5. Important precautions
- 港口信息备案可以提前申请
- 外包装成分必须与批文一致
- 必须做标签备案（一次性）
- 报关不需要卫生证、植检证
- 半成品不需要批文
- 香水需有卫生证才能销售
- Port information filing can be applied in advance
- Outer packaging ingredients must match approval documents
- Label filing is mandatory (one-time)
- Customs declaration doesn't require health certificate or phytosanitary certificate
- Semi-finished products don't need approval
- Perfume requires health certificate for sales