SECTION VI · Chapitre 33
Essential oils and resinoids; perfumery, cosmetic or toilet preparations
Nomenclature et taux 2026 du tarif consolidé BT2026. SOURCE
Notes de chapitre (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
| Code SH | Description | Unité | Droit d'importation ordinaire | 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 (plusieurs taux) |
| 3301.13.00 | - - Of lemon | kg/liter | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| 3301.19.00 | - - Other | kg/liter | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| - Essential oils other than those of citrus fruit: | |||||
| 3301.24.00 | - - Of peppermint (Mentha piperita) | kg/liter | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| 3301.25.00 | - - Of other mints | kg/liter | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| 3301.29 | - - Other: | ||||
| 3301.29.20 | - - - Of sandalwood | kg/liter | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| 3301.29.30 | - - - Of citronella | kg/liter | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| 3301.29.40 | - - - Of nutmeg | kg/liter | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| 3301.29.50 | - - - Of cloves | kg/liter | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| 3301.29.60 | - - - Of patchouli | kg/liter | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| 3301.29.70 | - - - Of lemon grass, cinnamon, ginger, cardamom or fennel | kg/liter | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| 3301.29.90 | - - - Other | kg/liter | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| 3301.30.00 | - Resinoids | kg/liter | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| 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 (plusieurs taux) |
| 3301.90.20 | - - Extracted oleoresins | kg/liter | 7,5% | 5% | 5 / 8 / 10 (plusieurs taux) |
| 3301.90.90 | - - Other | kg/liter | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| 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 (plusieurs taux) |
| 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 (plusieurs taux) |
| 3302.10.30 | - - Other, not containing alcohol | kg/liter | 12% | 8% | 8 / 10 (plusieurs taux) |
| 3302.10.90 | - - Other | kg/liter | 12% | 8% | 8 / 10 (plusieurs taux) |
| 3302.90.00 | - Other | kg/liter | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| 3303.00.00 | Perfumes and toilet waters | kg/liter/unit | 27% | 18% | 8 / 10 (plusieurs taux) |
| 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 (plusieurs taux) |
| 3304.20.00 | - Eye make-up preparations | kg/unit | 33% | 22% | 8 / 10 (plusieurs taux) |
| 3304.30.00 | - Manicure or pedicure preparations | kg/unit | 33% | 22% | 8 / 10 (plusieurs taux) |
| - Other: | |||||
| 3304.91.00 | - - Powders, whether or not compressed | kg/unit | 33% | 22% | 8 / 10 (plusieurs taux) |
| 3304.99 | - - Other: | ||||
| 3304.99.20 | - - - Anti-acne preparations | kg/unit | 15% | 10% | 8 / 10 (plusieurs taux) |
| 3304.99.30 | - - - Other face or skin creams and lotions | kg/unit | 27% | 18% | 8 / 10 (plusieurs taux) |
| 3304.99.90 | - - - Other | kg/unit | 27% | 18% | 5 / 8 / 10 (plusieurs taux) |
| 3305 | Preparations for use on the hair | ||||
| 3305.10 | - Shampoos: | ||||
| 3305.10.10 | - - Having anti-fungal properties | kg/liter | 22,5% | 15% | 8 / 10 (plusieurs taux) |
| 3305.10.90 | - - Other | kg/liter | 22,5% | 15% | 8 / 10 (plusieurs taux) |
| 3305.20.00 | - Preparations for permanent waving or straightening | kg/liter | 22,5% | 15% | 8 / 10 (plusieurs taux) |
| 3305.30.00 | - Hair lacquers | kg/liter | 22,5% | 15% | 8 / 10 (plusieurs taux) |
| 3305.90.00 | - Other | kg/liter | 30% | 20% | 8 / 10 (plusieurs taux) |
| 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 (plusieurs taux) |
| 3306.10.90 | - - Other | kg | 30% | 20% | 8 / 10 (plusieurs taux) |
| 3306.20.00 | - Yarn used to clean between the teeth (dental floss) | kg/unit | 9% | 6% | 8 / 10 (plusieurs taux) |
| 3306.90.00 | - Other | kg | 30% | 20% | 8 / 10 (plusieurs taux) |
| 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 (plusieurs taux) |
| 3307.20.00 | - Personal deodorants and antiperspirants | kg | 30% | 20% | 8 / 10 (plusieurs taux) |
| 3307.30.00 | - Perfumed bath salts and other bath preparations | kg | 30% | 20% | 8 / 10 (plusieurs taux) |
| - 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 (plusieurs taux) |
| 3307.41.90 | - - - Other | kg | 30% | 20% | 8 / 10 (plusieurs taux) |
| 3307.49 | - - Other: | ||||
| 3307.49.10 | - - - Room perfuming preparations, whether or not having disinfectant properties | kg | 30% | 20% | 8 / 10 (plusieurs taux) |
| 3307.49.90 | - - - Other | kg | 30% | 20% | 8 / 10 (plusieurs taux) |
| 3307.90 | - Other: | ||||
| 3307.90.10 | - - Animal toilet preparations | kg | 30% | 20% | 8 / 10 (plusieurs taux) |
| 3307.90.30 | - - Papers and tissues, impregnated or coated with perfume or cosmetics | kg | 30% | 20% | 8 / 10 (plusieurs taux) |
| 3307.90.40 | - - Other perfumery or cosmetics, including depilatories | kg/liter | 30% | 20% | 8 / 10 (plusieurs taux) |
| 3307.90.50 | - - Contact lens or artificial eye solutions | kg | 9% | 6% | 8 / 10 (plusieurs taux) |
| 3307.90.90 | - - Other | kg | 27% | 18% | 8 / 10 (plusieurs taux) |