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