# European Union tariff, chapter 33: Essential oils and resinoids; perfumery, cosmetic or toilet preparations > 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. Source: https://border.bot/countries/european-union/hs-codes/33 Last updated: 11 October 2026 [Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 33](https://border.bot/countries/european-union/hs-codes/33) ## 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](https://border.bot/countries/european-union) - Chapter: 33: Essential oils and resinoids; perfumery, cosmetic or toilet preparations ## 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 - [3301.12](https://border.bot/countries/european-union/hs-codes/330112) Essential oils of citrus fruit: Of orange (3 lines) - [3301.13](https://border.bot/countries/european-union/hs-codes/330113) Essential oils of citrus fruit: Of lemon (2 lines) - [3301.19](https://border.bot/countries/european-union/hs-codes/330119) Essential oils of citrus fruit: Other (2 lines) - [3301.24](https://border.bot/countries/european-union/hs-codes/330124) Essential oils other than those of citrus fruit: Of peppermint (Mentha piperita) (2 lines) - [3301.25](https://border.bot/countries/european-union/hs-codes/330125) Essential oils other than those of citrus fruit: Of other mints (2 lines) - [3301.29](https://border.bot/countries/european-union/hs-codes/330129) Essential oils other than those of citrus fruit: Other (7 lines) - [3301.30](https://border.bot/countries/european-union/hs-codes/330130) Resinoids (1 line) - [3301.90](https://border.bot/countries/european-union/hs-codes/330190) Other (4 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 - [3302.10](https://border.bot/countries/european-union/hs-codes/330210) Of a kind used in the food or drink industries (6 lines) - [3302.90](https://border.bot/countries/european-union/hs-codes/330290) Other (2 lines) ### 33.03 Perfumes and toilet waters - [3303.00](https://border.bot/countries/european-union/hs-codes/330300) Perfumes and toilet waters (2 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 - [3304.10](https://border.bot/countries/european-union/hs-codes/330410) Lip make-up preparations (1 line) - [3304.20](https://border.bot/countries/european-union/hs-codes/330420) Eye make-up preparations (1 line) - [3304.30](https://border.bot/countries/european-union/hs-codes/330430) Manicure or pedicure preparations (1 line) - [3304.91](https://border.bot/countries/european-union/hs-codes/330491) Other: Powders, whether or not compressed (1 line) - [3304.99](https://border.bot/countries/european-union/hs-codes/330499) Other: Other (1 line) ### 33.05 Preparations for use on the hair - [3305.10](https://border.bot/countries/european-union/hs-codes/330510) Shampoos (1 line) - [3305.20](https://border.bot/countries/european-union/hs-codes/330520) Preparations for permanent waving or straightening (1 line) - [3305.30](https://border.bot/countries/european-union/hs-codes/330530) Hair lacquers (1 line) - [3305.90](https://border.bot/countries/european-union/hs-codes/330590) Other (1 line) ### 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 - [3306.10](https://border.bot/countries/european-union/hs-codes/330610) Dentifrices (1 line) - [3306.20](https://border.bot/countries/european-union/hs-codes/330620) Yarn used to clean between the teeth (dental floss) (1 line) - [3306.90](https://border.bot/countries/european-union/hs-codes/330690) Other (1 line) ### 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 - [3307.10](https://border.bot/countries/european-union/hs-codes/330710) Pre-shave, shaving or after-shave preparations (1 line) - [3307.20](https://border.bot/countries/european-union/hs-codes/330720) Personal deodorants and antiperspirants (1 line) - [3307.30](https://border.bot/countries/european-union/hs-codes/330730) Perfumed bath salts and other bath preparations (1 line) - [3307.41](https://border.bot/countries/european-union/hs-codes/330741) Preparations for perfuming or deodorising rooms, including odoriferous preparations used during religious rites: “Agarbatti” and other odoriferous preparations which operate by burning (1 line) - [3307.49](https://border.bot/countries/european-union/hs-codes/330749) Preparations for perfuming or deodorising rooms, including odoriferous preparations used during religious rites: Other (2 lines) - [3307.90](https://border.bot/countries/european-union/hs-codes/330790) Other (1 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 States](https://border.bot/countries/united-states/hs-codes/33): 74 lines, used by 1 other country - [The Harmonized System text for chapter 33](https://border.bot/hs-codes/33) - Previous chapter: [32](https://border.bot/countries/european-union/hs-codes/32) Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks - Next chapter: [34](https://border.bot/countries/european-union/hs-codes/34) Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, 'dental waxes' and dental preparations with a basis of plaster ## 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. Official source files: - https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx - https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx - https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx - https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx Machine-readable: https://border.bot/countries/european-union/hs-codes/33.json