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Hi, Sam here , one of the UK tax Experts here on Just Answer, thank you for your question and I shall reply shortly
Which state in the USA and the value of the perfume you plan to bring into the UK at a time
is this for you or to sell on ?
What will be your annual turnover projection on sales ?
Then there is no Customs duty as worth less than £120 but there will be Import VAT as over £18 which will cost 24% so you are looking at an additional £15 to pay bringing this up to £59 (rounded up)
Let me know if I can assist further, or if you have all that you need, it would be appreciated if you could rate me for the level of assistance I have provided