CHAPTER 33 ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR TOILET PREPARATIONS Notes 1. This chapter does not cover: (a) natural oleoresins or vegetable extracts heading 1301 or 1302; (b) soap or other products heading 3401; or (c) gum, wood or sulphate turpentine or other products heading 3805. 2. The expression odoriferous substances in heading 3302 refers only to the substances heading 3301, to odoriferous constituents isolated from those substances or to synthetic aromatics. 3. Headings 3303 to 3307 apply, inter alia, to products, whether or not mixed (other than aqueous distillates and aqueous solutions essential oils), suitable for use as goods these headings and put up in packings a kind sold by retail for such use. 4. The expression perfumery, cosmetic or toilet preparations in heading 3307 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. 1
Preferential rates 3301 Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products the deterpenation essential oils; aqueous distillates and aqueous solutions essential oils: - Essential oils citrus fruit: 3301 12 - - Of orange: 3301 1210 00 - - - Not deterpenated - - - 10 CEFTA : 0 / MSA : 0 18-3301 1290 00 - - - Deterpenated - - - 10 CEFTA : 0 / MSA : 0 18-3301 13 - - Of lemon: 3301 1310 00 - - - Not deterpenated - - - 10 CEFTA : 0 / MSA : 0 18-3301 1390 00 - - - Deterpenated - - - 10 CEFTA : 0 / MSA : 0 18-3301 19 - - Other: 3301 1920 00 - - - Not deterpenated - - - 10 CEFTA : 0 / MSA : 0 18-3301 1980 00 - - - Deterpenated - - - 10 CEFTA : 0 / MSA : 0 18 - - Essential oils other than those citrus fruit: 3301 24 - - Of peppermint (Mentha piperita): 3301 2410 00 - - - Not deterpenated - - - 10 CEFTA : 0 / MSA : 0 18-3301 2490 00 - - - Deterpenated - - - 10 CEFTA : 0 / MSA : 0 18-3301 25 - - Of other mints: 3301 2510 00 - - - Not deterpenated - - - 10 CEFTA : 0 / MSA : 0 18-3301 2590 00 - - - Deterpenated - - - 10 CEFTA : 0 / MSA : 0 18-3301 29 - - Other: - - - Of clove, niaouli and ylang-ylang: 3301 2911 00 - - - - Not deterpenated - - - 10 CEFTA : 0 / MSA : 0 18-3301 2931 00 - - - - Deterpenated - - - 10 CEFTA : 0 / MSA : 0 18 - - - - Other: 3301 2941 00 - - - - Not deterpenated - - - 10 CEFTA : 0 / MSA : 0 18 - - - - - Deterpenated: 3301 2971 00 - - - - - Of geranium; jasmine; vetiver - - - 10 CEFTA : 0 / MSA : 0 18-3301 2979 00 - - - - - Of lavender or lavandin - - - 10 CEFTA : 0 / MSA : 0 18-3301 2991 00 - - - - - Other - - - 10 CEFTA : 0 / MSA : 0 18-3301 3000 00 - Resinoids - - - 10 CEFTA : 0 / MSA : 0 18-2
Preferential rates 3301 90 - Other: 3301 9010 00 - - Terpenic by-products the deterpenation essential oils - - - 10 CEFTA : 0 / MSA : 0 18 - - - Extracted oleoresins: 3301 9021 00 - - - Of liquorice and hops - - - 10 CEFTA : 0 / MSA : 0 18-3301 9030 00 - - - Other - - - 10 CEFTA : 0 / MSA : 0 18-3301 9090 00 - - Other - - - 10 CEFTA : 0 / MSA : 0 18-3302 Mixtures odoriferous substances and mixtures (including alcoholic solutions) with a basis one or more these substances, a kind used as raw materials in industry; other preparations based on odoriferous substances, a kind used for the manufacture beverages: 3302 10 - Of a kind used in the food or drink industries: - - Of the type used in the drink industries: - - - Preparations containing all flavouring agents characterizing a beverage: 3302 1010 00 - - - - Of an actual alcoholic strength by volume exceeding 0,5 % - FIT FIT 10 CEFTA : 0 / MSA : 0 18 - - - - - Other: 3302 1021 00 - - - - - Containing no milkfats, sucrose, isoglucose, glucose or starch - FIT FIT 10 CEFTA : 0 / MSA : 0 18 - or containing, by weight, less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch 3302 1029 00 - - - - - Other - FIT FIT 0 CEFTA : 0 / MSA : 0 18-3302 1040 00 - - - Other - FIT FIT 10 CEFTA : 0 / MSA : 0 18-3302 1090 00 - - Of a kind used in the food industries - FIT FIT 10 CEFTA : 0 / MSA : 0 18-3302 90 - Other: 3302 9010 00 - - Alcoholic solutions - FIT FIT 10 CEFTA : 0 / MSA : 0 18-3302 9090 00 - - Other - FIT FIT 0 CEFTA : 0 / MSA : 0 18-3303 00 Perfumes and toilet waters: 3303 0010 00 - Perfumes - - - 10 CEFTA : 0 / MSA : 7 18-3303 0090 00 - Toilet waters - - - 10 CEFTA : 0 / MSA : 4 18-3
Preferential rates 3304 Beauty or make-up preparations and preparations for the care the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: 3304 1000 00 - Lip make-up preparations - - - 10 CEFTA : 0 / MSA : 0 18-3304 2000 00 - Eye make-up preparations - - - 10 CEFTA : 0 / MSA : 0 18-3304 3000 00 - Manicure or pedicure preparations - - - 10 CEFTA : 0 / MSA : 0 18 - - Other: 3304 9100 00 - - Powders, whether or not compressed - - - 10 CEFTA : 0 / MSA : 4 18-3304 9900 00 - - Other - - - 10 CEFTA : 0 / MSA : 7 18-3305 Preparations for use on the hair: 3305 1000 00 - Shampoos - - - 10 CEFTA : 0 / MSA : 7 18-3305 2000 00 - Preparations for permanent waving or straightening - - - 10 CEFTA : 0 / MSA : 0 18-3305 3000 00 - Hair lacquers - - - 10 CEFTA : 0 / MSA : 0 18-3305 9000 00 - Other - - - 10 CEFTA : 0 / MSA : 7 18-3306 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 1000 00 - Dentifrices - - - 10 CEFTA : 0 / MSA : 4 18-3306 2000 00 - Yarn used to clean between the teeth (dental floss) - - - 10 CEFTA : 0 / MSA : 0 18-3306 9000 00 - Other - - - 10 CEFTA : 0 / MSA : 0 18-3307 Pre-shave, shaving or aftershave 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: 4
Preferential rates 3307 1000 00 - Pre-shave, shaving or aftershave preparations - - - 10 CEFTA : 0 / MSA : 0 18-3307 2000 00 - Personal deodorants and antiperspirants - - - 10 CEFTA : 0 / MSA : 4 18-3307 3000 00 - Perfumed bath salts and other bath preparations - - - 10 CEFTA : 0 / MSA : 0 18 - - Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites: 3307 4100 00 - - Agarbatti and other odoriferous preparations which operate - - - 10 CEFTA : 0 / MSA : 0 18 - by burning 3307 4900 00 - - Other - - - 10 CEFTA : 0 / MSA : 0 18-3307 9000 00 - Other - - - 10 CEFTA : 0 / MSA : 0 18-5