SECTION VI · Chapter 33
Essential oils and resinoids; perfumery, cosmetic or toilet preparations
Nomenclature and 2026 rates from the consolidated BT2026 tariff. SOURCE
Chapter notes (9)
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
| HS code | Description | Unit | Ordinary import duty | MFN | VAT |
|---|---|---|---|---|---|
| 3301 | Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils | ||||
| - Essential oils of citrus fruit: | |||||
| 3301.12.00 | - - Of orange | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 3301.13.00 | - - Of lemon | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 3301.19.00 | - - Other | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| - Essential oils other than those of citrus fruit: | |||||
| 3301.24.00 | - - Of peppermint (Mentha piperita) | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 3301.25.00 | - - Of other mints | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 3301.29 | - - Other: | ||||
| 3301.29.20 | - - - Of sandalwood | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 3301.29.30 | - - - Of citronella | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 3301.29.40 | - - - Of nutmeg | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 3301.29.50 | - - - Of cloves | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 3301.29.60 | - - - Of patchouli | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 3301.29.70 | - - - Of lemon grass, cinnamon, ginger, cardamom or fennel | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 3301.29.90 | - - - Other | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 3301.30.00 | - Resinoids | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 3301.90 | - Other: | ||||
| 3301.90.10 | - - Aqueous distillates and aqueous solutions of essential oils suitable for medicinal use | kg/liter | 7.5% | 5% | 5 / 8 / 10 (several rates) |
| 3301.90.20 | - - Extracted oleoresins | kg/liter | 7.5% | 5% | 5 / 8 / 10 (several rates) |
| 3301.90.90 | - - Other | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 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 | ||||
| 3302.10 | - Of a kind used in the food or drink industries: | ||||
| 3302.10.10 | - - Odoriferous alcoholic preparations of a kind used in the manufacture of alcoholic beverages, in liquid form | kg/liter | 15% | 10% | 8 / 10 (several rates) |
| 3302.10.20 | - - Odoriferous alcoholic preparations of a kind used in the manufacture of alcoholic beverages, in other forms | kg/liter | 15% | 10% | 8 / 10 (several rates) |
| 3302.10.30 | - - Other, not containing alcohol | kg/liter | 12% | 8% | 8 / 10 (several rates) |
| 3302.10.90 | - - Other | kg/liter | 12% | 8% | 8 / 10 (several rates) |
| 3302.90.00 | - Other | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 3303.00.00 | Perfumes and toilet waters | kg/liter/unit | 27% | 18% | 8 / 10 (several rates) |
| 3304 | Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations | ||||
| 3304.10.00 | - Lip make-up preparations | kg/unit | 30% | 20% | 8 / 10 (several rates) |
| 3304.20.00 | - Eye make-up preparations | kg/unit | 33% | 22% | 8 / 10 (several rates) |
| 3304.30.00 | - Manicure or pedicure preparations | kg/unit | 33% | 22% | 8 / 10 (several rates) |
| - Other: | |||||
| 3304.91.00 | - - Powders, whether or not compressed | kg/unit | 33% | 22% | 8 / 10 (several rates) |
| 3304.99 | - - Other: | ||||
| 3304.99.20 | - - - Anti-acne preparations | kg/unit | 15% | 10% | 8 / 10 (several rates) |
| 3304.99.30 | - - - Other face or skin creams and lotions | kg/unit | 27% | 18% | 8 / 10 (several rates) |
| 3304.99.90 | - - - Other | kg/unit | 27% | 18% | 5 / 8 / 10 (several rates) |
| 3305 | Preparations for use on the hair | ||||
| 3305.10 | - Shampoos: | ||||
| 3305.10.10 | - - Having anti-fungal properties | kg/liter | 22.5% | 15% | 8 / 10 (several rates) |
| 3305.10.90 | - - Other | kg/liter | 22.5% | 15% | 8 / 10 (several rates) |
| 3305.20.00 | - Preparations for permanent waving or straightening | kg/liter | 22.5% | 15% | 8 / 10 (several rates) |
| 3305.30.00 | - Hair lacquers | kg/liter | 22.5% | 15% | 8 / 10 (several rates) |
| 3305.90.00 | - Other | kg/liter | 30% | 20% | 8 / 10 (several rates) |
| 3306 | Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages | ||||
| 3306.10 | - Dentifrices: | ||||
| 3306.10.10 | - - Powders and pastes for dental prophylaxis | kg | 30% | 20% | 8 / 10 (several rates) |
| 3306.10.90 | - - Other | kg | 30% | 20% | 8 / 10 (several rates) |
| 3306.20.00 | - Yarn used to clean between the teeth (dental floss) | kg/unit | 9% | 6% | 8 / 10 (several rates) |
| 3306.90.00 | - Other | kg | 30% | 20% | 8 / 10 (several rates) |
| 3307 | Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties | ||||
| 3307.10.00 | - Pre-shave, shaving or after-shave preparations | kg | 27% | 18% | 8 / 10 (several rates) |
| 3307.20.00 | - Personal deodorants and antiperspirants | kg | 30% | 20% | 8 / 10 (several rates) |
| 3307.30.00 | - Perfumed bath salts and other bath preparations | kg | 30% | 20% | 8 / 10 (several rates) |
| - Preparations for perfuming or deodorising rooms, including odoriferous preparations used during religious rites: | |||||
| 3307.41 | - - “Agarbatti” and other odoriferous preparations which operate by burning: | ||||
| 3307.41.10 | - - - Scented powders (incense) of a kind used during religious rites | kg | 30% | 20% | 8 / 10 (several rates) |
| 3307.41.90 | - - - Other | kg | 30% | 20% | 8 / 10 (several rates) |
| 3307.49 | - - Other: | ||||
| 3307.49.10 | - - - Room perfuming preparations, whether or not having disinfectant properties | kg | 30% | 20% | 8 / 10 (several rates) |
| 3307.49.90 | - - - Other | kg | 30% | 20% | 8 / 10 (several rates) |
| 3307.90 | - Other: | ||||
| 3307.90.10 | - - Animal toilet preparations | kg | 30% | 20% | 8 / 10 (several rates) |
| 3307.90.30 | - - Papers and tissues, impregnated or coated with perfume or cosmetics | kg | 30% | 20% | 8 / 10 (several rates) |
| 3307.90.40 | - - Other perfumery or cosmetics, including depilatories | kg/liter | 30% | 20% | 8 / 10 (several rates) |
| 3307.90.50 | - - Contact lens or artificial eye solutions | kg | 9% | 6% | 8 / 10 (several rates) |
| 3307.90.90 | - - Other | kg | 27% | 18% | 8 / 10 (several rates) |