European Union tariff, chapter 33: Essential oils and resinoids; perfumery, cosmetic or toilet preparations
Last updated
Key facts
- National lines
- 52
- Subheadings
- 29
- Import VAT/GST in the European Union
- VAT 21%
- De minimis in the European Union
- Flat €3 duty up to €150; tax always charged
- Tariff
- European Union
- Chapter
- 33: Essential oils and resinoids; perfumery, cosmetic or toilet preparations
Summary
The European Union tariff has 52 national lines in HS chapter 33 (essential oils and resinoids; perfumery, cosmetic or toilet preparations), under 29 subheadings in 7 headings.
Subheadings with European Union lines
The European Union tariff has 52 national lines in HS chapter 33 (essential oils and resinoids; perfumery, cosmetic or toilet preparations), under 29 subheadings in 7 headings.
33.01 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
- 3301.12Essential oils of citrus fruit: Of orange3 lines
- 3301.13Essential oils of citrus fruit: Of lemon2 lines
- 3301.19Essential oils of citrus fruit: Other2 lines
- 3301.24Essential oils other than those of citrus fruit: Of peppermint (Mentha piperita)2 lines
- 3301.25Essential oils other than those of citrus fruit: Of other mints2 lines
- 3301.29Essential oils other than those of citrus fruit: Other7 lines
- 3301.30Resinoids1 line
- 3301.90Other4 lines
33.02 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
33.03 Perfumes and toilet waters
- 3303.00Perfumes and toilet waters2 lines
33.04 Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or suntan preparations; manicure or pedicure preparations
33.05 Preparations for use on the hair
33.06 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
33.07 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
- 3307.10Pre-shave, shaving or after-shave preparations1 line
- 3307.20Personal deodorants and antiperspirants1 line
- 3307.30Perfumed bath salts and other bath preparations1 line
- 3307.41Preparations for perfuming or deodorising rooms, including odoriferous preparations used during religious rites: “Agarbatti” and other odoriferous preparations which operate by burning1 line
- 3307.49Preparations for perfuming or deodorising rooms, including odoriferous preparations used during religious rites: Other2 lines
- 3307.90Other1 line
Import VAT and de minimis in the European Union
The European Union charges VAT on imports at a standard rate of 21%.
From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.
In other countries
National tariff lines under chapter 33 are live on border.bot for the United States (74 lines, also used by 1 other country).
- United States74 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have in HS chapter 33?
The European Union tariff has 52 national lines in HS chapter 33 (essential oils and resinoids; perfumery, cosmetic or toilet preparations), under 29 subheadings in 7 headings.
Sources and updates
The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.
The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.
This page was last updated on 11 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.