Unlike most locations, the Perfume Department is shot in live action as SpongeBob and Patrick run through it. It has many people shopping around. SpongeBob and Patrick managed to make it through the Perfume Department avoiding being sprayed by perfume.
SpongeBob stated that he "always hated going in there." It is assumed that SpongeBob has been through the Perfume Department before.
It can be considered strange that The Flying Dutchman has an entrance to a perfume department of some store (or possibly even the entire perfume department) on his ship.
In the audio commentary it is mentioned that this scene was shot in a Macy's store.