SECTION VI · 章 33
Essential oils and resinoids; perfumery, cosmetic or toilet preparations
来自 BT2026 综合税则的目录及 2026 年税率。 源数据
章注释 (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 编码 | 描述 | 单位 | 普通进口税 | 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 (多个税率) |
| 3301.13.00 | - - Of lemon | kg/liter | 7.5% | 5% | 8 / 10 (多个税率) |
| 3301.19.00 | - - Other | kg/liter | 7.5% | 5% | 8 / 10 (多个税率) |
| - Essential oils other than those of citrus fruit: | |||||
| 3301.24.00 | - - Of peppermint (Mentha piperita) | kg/liter | 7.5% | 5% | 8 / 10 (多个税率) |
| 3301.25.00 | - - Of other mints | kg/liter | 7.5% | 5% | 8 / 10 (多个税率) |
| 3301.29 | - - Other: | ||||
| 3301.29.20 | - - - Of sandalwood | kg/liter | 7.5% | 5% | 8 / 10 (多个税率) |
| 3301.29.30 | - - - Of citronella | kg/liter | 7.5% | 5% | 8 / 10 (多个税率) |
| 3301.29.40 | - - - Of nutmeg | kg/liter | 7.5% | 5% | 8 / 10 (多个税率) |
| 3301.29.50 | - - - Of cloves | kg/liter | 7.5% | 5% | 8 / 10 (多个税率) |
| 3301.29.60 | - - - Of patchouli | kg/liter | 7.5% | 5% | 8 / 10 (多个税率) |
| 3301.29.70 | - - - Of lemon grass, cinnamon, ginger, cardamom or fennel | kg/liter | 7.5% | 5% | 8 / 10 (多个税率) |
| 3301.29.90 | - - - Other | kg/liter | 7.5% | 5% | 8 / 10 (多个税率) |
| 3301.30.00 | - Resinoids | kg/liter | 7.5% | 5% | 8 / 10 (多个税率) |
| 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 (多个税率) |
| 3301.90.20 | - - Extracted oleoresins | kg/liter | 7.5% | 5% | 5 / 8 / 10 (多个税率) |
| 3301.90.90 | - - Other | kg/liter | 7.5% | 5% | 8 / 10 (多个税率) |
| 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 (多个税率) |
| 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 (多个税率) |
| 3302.10.30 | - - Other, not containing alcohol | kg/liter | 12% | 8% | 8 / 10 (多个税率) |
| 3302.10.90 | - - Other | kg/liter | 12% | 8% | 8 / 10 (多个税率) |
| 3302.90.00 | - Other | kg/liter | 7.5% | 5% | 8 / 10 (多个税率) |
| 3303.00.00 | Perfumes and toilet waters | kg/liter/unit | 27% | 18% | 8 / 10 (多个税率) |
| 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 (多个税率) |
| 3304.20.00 | - Eye make-up preparations | kg/unit | 33% | 22% | 8 / 10 (多个税率) |
| 3304.30.00 | - Manicure or pedicure preparations | kg/unit | 33% | 22% | 8 / 10 (多个税率) |
| - Other: | |||||
| 3304.91.00 | - - Powders, whether or not compressed | kg/unit | 33% | 22% | 8 / 10 (多个税率) |
| 3304.99 | - - Other: | ||||
| 3304.99.20 | - - - Anti-acne preparations | kg/unit | 15% | 10% | 8 / 10 (多个税率) |
| 3304.99.30 | - - - Other face or skin creams and lotions | kg/unit | 27% | 18% | 8 / 10 (多个税率) |
| 3304.99.90 | - - - Other | kg/unit | 27% | 18% | 5 / 8 / 10 (多个税率) |
| 3305 | Preparations for use on the hair | ||||
| 3305.10 | - Shampoos: | ||||
| 3305.10.10 | - - Having anti-fungal properties | kg/liter | 22.5% | 15% | 8 / 10 (多个税率) |
| 3305.10.90 | - - Other | kg/liter | 22.5% | 15% | 8 / 10 (多个税率) |
| 3305.20.00 | - Preparations for permanent waving or straightening | kg/liter | 22.5% | 15% | 8 / 10 (多个税率) |
| 3305.30.00 | - Hair lacquers | kg/liter | 22.5% | 15% | 8 / 10 (多个税率) |
| 3305.90.00 | - Other | kg/liter | 30% | 20% | 8 / 10 (多个税率) |
| 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 (多个税率) |
| 3306.10.90 | - - Other | kg | 30% | 20% | 8 / 10 (多个税率) |
| 3306.20.00 | - Yarn used to clean between the teeth (dental floss) | kg/unit | 9% | 6% | 8 / 10 (多个税率) |
| 3306.90.00 | - Other | kg | 30% | 20% | 8 / 10 (多个税率) |
| 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 (多个税率) |
| 3307.20.00 | - Personal deodorants and antiperspirants | kg | 30% | 20% | 8 / 10 (多个税率) |
| 3307.30.00 | - Perfumed bath salts and other bath preparations | kg | 30% | 20% | 8 / 10 (多个税率) |
| - 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 (多个税率) |
| 3307.41.90 | - - - Other | kg | 30% | 20% | 8 / 10 (多个税率) |
| 3307.49 | - - Other: | ||||
| 3307.49.10 | - - - Room perfuming preparations, whether or not having disinfectant properties | kg | 30% | 20% | 8 / 10 (多个税率) |
| 3307.49.90 | - - - Other | kg | 30% | 20% | 8 / 10 (多个税率) |
| 3307.90 | - Other: | ||||
| 3307.90.10 | - - Animal toilet preparations | kg | 30% | 20% | 8 / 10 (多个税率) |
| 3307.90.30 | - - Papers and tissues, impregnated or coated with perfume or cosmetics | kg | 30% | 20% | 8 / 10 (多个税率) |
| 3307.90.40 | - - Other perfumery or cosmetics, including depilatories | kg/liter | 30% | 20% | 8 / 10 (多个税率) |
| 3307.90.50 | - - Contact lens or artificial eye solutions | kg | 9% | 6% | 8 / 10 (多个税率) |
| 3307.90.90 | - - Other | kg | 27% | 18% | 8 / 10 (多个税率) |