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Chapter 33 · Essential oils and resinoids; perfumery, cosmetic or toilet preparations

3302.10.30

Other, not containing alcohol

  1. 3302 Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages
  2. 3302.10 - Of a kind used in the food or drink industries:
  3. - - Other, not containing alcohol

Hỗn hợp các chất thơm và các hỗn hợp (kể cả dung dịch có cồn) với thành phần chủ yếu gồm một hoặc nhiều các chất thơm này, dùng làm nguyên liệu thô trong công nghiệp; các chế phẩm khác làm từ các chất thơm, dùng cho sản xuất đồ uống / - Loại dùng trong công nghiệp thực phẩm hoặc đồ uống: / - - Loại khác, không chứa cồn

Unit: kg/liter Level: 8-digit line New in 2023 Source: BT2026 row 4952 SOURCE

Taxes applicable in 2026

Source: consolidated BT2026 tariff (updated 05/04/2026)
Ordinary import duty 12% 15/2023/QĐ-TTg · 15 Jul 2023
Preferential (MFN) 8% 26/2023/NĐ-CP · 15 Jul 2023
VAT 8 / 10 (several rates) 181/2025/NĐ-CP · 1 Jul 2025
Excise tax No data
Environmental tax No data
Export duty No data

Special preferential (FTA) rates – 2026

FTARateData basisProof of originLegal basisStatus
AANZFTA 0% Lowest published Consolidated BT2026
2022 - 2027 (một mức cho cả giai đoạn)		 AANZ 121/2022/NĐ-CP Ad valorem
ACFTA 0% Lowest published Consolidated BT2026
2022 - 2027 (một mức cho cả giai đoạn)		 E 118/2022/NĐ-CP Ad valorem
AIFTA 0% Lowest published Consolidated BT2026
01/01/2026 - 31/12/2026		 AI 122/2022/NĐ-CP Ad valorem
AJCEP 0% Lowest published Consolidated BT2026
01/4/2026 - 31/3/2027		 AJ 120/2022/NĐ-CP Ad valorem
AKFTA 0% (except MY) Lowest published Consolidated BT2026
2022 - 2027 (một mức cho cả giai đoạn)		 AK 119/2022/NĐ-CP Ad valorem
ATIGA 0% Lowest published Consolidated BT2026
2026		 D 126/2022/NĐ-CP Ad valorem
CPTPP 0% Lowest published Consolidated BT2026
(VI)		 CPTPP 115/2022/NĐ-CP Ad valorem
VCFTA 0% Lowest published Consolidated BT2026
2026		 VC 112/2022/NĐ-CP Ad valorem
VJEPA 0% Lowest published Consolidated BT2026
01/4/2026 - 31/3/2027		 JV · Form VJ 124/2022/NĐ-CP Ad valorem
VKFTA 0% Lowest published Consolidated BT2026
2026		 VK 125/2022/NĐ-CP Ad valorem
VN-EAEU 0% Lowest published Consolidated BT2026
2026		 EAV 113/2022/NĐ-CP Ad valorem
VN-LAO 0% Lowest published Consolidated BT2026 S 206/2025/NĐ-CP Ad valorem
VIFTA 0% Lowest published Consolidated BT2026
2026		 Form VI (verify) 131/2024/NĐ-CP Ad valorem
EVFTA 0.6% Consolidated BT2026
2026		 EUR.1 116/2022/NĐ-CP Ad valorem
UKVFTA 0.6% Consolidated BT2026
2026		 EUR.1 117/2022/NĐ-CP Ad valorem
AHKFTA 2% Consolidated BT2026
2026		 AHK 123/2022/NĐ-CP Ad valorem
RCEP (Annex A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
 4% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex B)
AU
 4% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex C)
CN
 4% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex E)
KR
 4% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex F)
NZ
 4% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex D)
JP
 4.4% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
VN-CAM No data No data S 56/2026/NĐ-CP No data
VNCU No data No data VNCB · Form VC (Cuba) 114/2022/NĐ-CP No data

A published rate does not mean the goods qualify. Origin rules and valid proof of origin are required.

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Rate history / phase-down by year

From the 2022–2027 FTA schedule worksheets
FTAPeriods
ACFTA
AC · row 4842
2022 - 2027 (một mức cho cả giai đoạn)0%
ATIGA
AT · row 4803
20220% 20230% 20240% 20250% 20260% 20270%
AJCEP
AJ · row 4847
30/12/2022 - 31/3/20230% 01/4/2023 - 31/3/20240% 01/4/2024 - 31/3/20250% 01/4/2025 - 31/3/20260% 01/4/2026 - 31/3/20270% 01/4/2027 - 31/3/20280%
VJEPA
VJ · row 4845
30/12/2022 - 31/3/20230% 01/4/2023 - 31/3/20240% 01/4/2024 - 31/3/20250% 01/4/2025 - 31/3/20260% 01/4/2026 - 31/3/20270% 01/4/2027 - 31/3/20280%
AKFTA
AK · row 4845
2022 - 2027 (một mức cho cả giai đoạn)0%
Excluded countries: MY Rate with exclusions: 0(-MY)
AANZFTA
AANZ · row 4809
2022 - 2027 (một mức cho cả giai đoạn)0%
Rate column F (hidden): 0
AIFTA
AI · row 4805
30/12/20220% 31/12/2022 - 30/12/20230% 31/12/2023 - 30/12/20240% 31/12/2024 - 31/12/20250% 01/01/2026 - 31/12/20260% 01/01/2027 - 31/12/20270%
VKFTA
VK · row 4814
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · row 4852
20221% 20230% 20240% 20250% 20260% 20270%
VN-EAEU
EAV · row 4849
20220% 20230% 20240% 20250% 20260% 20270%
AHKFTA
AKH · row 4857
20225% 20233% 20243% 20252% 20262% 20270%
EVFTA
EV-NK · row 4828
20223.1% 20232.5% 20241.8% 20251.2% 20260.6% 20270%
Change flag (helper): X
UKVFTA
UKV · row 4830
20223.1% 20232.5% 20241.8% 20251.2% 20260.6% 20270%
Change flag (helper): X
CPTPP
CPTPP · row 4828
(I) → 2021*1% (II) → 2022*0% (III) → 2023*0% (IV) → 2024*0% (V) → 2025*0% (VI) → 2026*0% (VII) → 2027*0%
RCEP A
RCEPT-A · row 4849
20227.2% 20236.4% 20245.6% 20254.8% 20264% 20273.2%
RCEP B
B · row 4849
20227.2% 20236.4% 20245.6% 20254.8% 20264% 20273.2%
RCEP C
C · row 4849
20227.2% 20236.4% 20245.6% 20254.8% 20264% 20273.2%
RCEP D
D · row 4849
20227.3% 20236.5% 20245.8% 20255.1% 20264.4% 20273.6%
RCEP E
E · row 4852
20227.2% 20236.4% 20245.6% 20254.8% 20264% 20273.2%
RCEP F
F · row 4849
20227.2% 20236.4% 20245.6% 20254.8% 20264% 20273.2%
VIFTA
VI · row 4470
20245.3% 20252.7% 20260% 20270%
Helper column J: 8

* CPTPP periods (I)–(VII) are mapped to years by matching BT2026 (DERIVED data – verify).

Advisory & warnings

General assessment (origin not considered). Run Smart Tariff Advisory for an origin-specific assessment.

YELLOW – REVIEW REQUIRED HS-003 Classification Review Required – similar lines exist
Description
Subheading 3302.10 has 4 lines; 3302.10.30 is distinguished from its siblings by: Other, not containing alcohol.
Related data
3302.10.10 Odoriferous alcoholic preparations of a kind used in the manufacture of alcoholic beverages, in liquid form; 3302.10.20 Odoriferous alcoholic preparations of a kind used in the manufacture of alcoholic beverages, in other forms; 3302.10.90 Other
Legal reference
31/2022/TT-BTC
Recommended action
Verify the distinguishing features; consider an advance classification ruling if uncertain.
Verification status
Not verified – check required
YELLOW – REVIEW REQUIRED HS-004 HS code introduced in the 2023 nomenclature
Description
3302.10.30 is flagged as a code newly added in the 2023 tariff (worksheet MOI). Contracts, C/Os or older documents may cite 2017 codes.
Related data
MOI: 3302.10.30
Legal reference
31/2022/TT-BTC
Recommended action
Make sure the C/O and documents show a consistent HS code; the source has no old→new correlation table.
Verification status
Not verified – check required
YELLOW – REVIEW REQUIRED TAX-001 Several VAT rates
Description
The VAT column shows "8/10".
Legal reference
181/2025/NĐ-CP
Recommended action
Determine the VAT rate by the nature of goods and reduction rules (174/2025/NĐ-CP, Annex I/II).
Verification status
Not verified – check required
GRAY – DATA UNAVAILABLE TR-004 Not Assessed – Additional Regulatory Verification Required
Description
The source file records no trade remedy for 3302.10.30. This does NOT mean there is no risk.
Recommended action
Check the MOIT Trade Remedies Authority database.
Verification status
Not verified – check required
GREEN – VERIFIED DQ-001 MFN rate present in the source
Description
The MFN rate 8% for 3302.10.30 was checked against BT2026 (cell BT2026!N4952), basis 26/2023/NĐ-CP.
Legal reference
26/2023/NĐ-CP
Recommended action
Verification scope: matched against source file version 2026.04.05; not a substitute for the legal text.
Verification status
Checked against the source tariff file

Chapter notes

Notes

1. This Chapter does not cover:

(a) Natural oleoresins or vegetable extracts of heading 13.01 or 13.02;

(b) Soap or other products of heading 34.01; or

(c) Gum, wood or sulphate turpentine or other products of heading 38.05.

2. The expression “odoriferous substances” in heading 33.02 refers only to the substances of heading 33.01, to odoriferous constituents isolated from those substances or to synthetic aromatics.

3. Headings 33.03 to 33.07 apply, inter alia, to products, whether or not mixed (other than aqueous distillates and aqueous solutions of essential oils), suitable for use as goods of these headings and put up in packings of a kind sold by retail for such use.

4. The expression “perfumery, cosmetic or toilet preparations” in heading 33.07 applies, inter alia, to the following products: scented sachets; odoriferous preparations which operate by burning; perfumed papers and papers impregnated or coated with cosmetics; contact lens or artificial eye solutions; wadding, felt and nonwovens, impregnated, coated or covered with perfume or cosmetics; animal toilet preparations.

(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022