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European Union tariff lines under HS 3302.10

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Landed cost with 3302.10Classify a product

Key facts

HS subheading
3302.10
National lines
6
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 splits HS 3302.10 (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, of a kind used in the food or drink industries) into 6 national lines: 3302 10 10 00 (of an actual alcoholic strength by volume exceeding 0,5 %), 3302 10 21 00 (containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch), 3302 10 29 10 (containing 70 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose), 3302 10 29 90 (other) and 2 others. The general (MFN) duty differs by line: 17.300 % MIN 1.000 EUR ASV X on 3302 10 10 00, 12.8% on 3302 10 21 00, 9.000 % + EA on 3302 10 29 10, 9.000 % + EA on 3302 10 29 90, 0% on 3302 10 40 00 and 0% on 3302 10 90 00.

European Union lines under 3302.10

The European Union tariff splits HS 3302.10 (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, of a kind used in the food or drink industries) into 6 national lines: 3302 10 10 00 (of an actual alcoholic strength by volume exceeding 0,5 %), 3302 10 21 00 (containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch), 3302 10 29 10 (containing 70 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose), 3302 10 29 90 (other) and 2 others.

The general (MFN) duty differs by line: 17.300 % MIN 1.000 EUR ASV X on 3302 10 10 00, 12.8% on 3302 10 21 00, 9.000 % + EA on 3302 10 29 10, 9.000 % + EA on 3302 10 29 90, 0% on 3302 10 40 00 and 0% on 3302 10 90 00.

  • 3302 10 10 00Of an actual alcoholic strength by volume exceeding 0,5 %Duty: 17.300 % MIN 1.000 EUR ASV X
  • 3302 10 21 00Containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starchDuty: 12.8%
  • 3302 10 29 10Containing 70 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucroseDuty: 9.000 % + EA
  • 3302 10 29 90OtherDuty: 9.000 % + EA
  • 3302 10 40 00OtherDuty: 0%
  • 3302 10 90 00Of a kind used in the food industriesDuty: 0%

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.

Everything about importing into European Union

In other countries

National tariff lines under 3302.10 are live on border.bot for the United States (5 lines, also used by 1 other country).

The Harmonized System text for 3302.10

Frequently asked questions

How many national tariff lines does the European Union tariff have under HS 3302.10?

The European Union tariff splits HS 3302.10 (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, of a kind used in the food or drink industries) into 6 national lines: 3302 10 10 00 (of an actual alcoholic strength by volume exceeding 0,5 %), 3302 10 21 00 (containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch), 3302 10 29 10 (containing 70 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose), 3302 10 29 90 (other) and 2 others.

What is the duty on HS 3302.10 in the European Union?

The general (MFN) duty differs by line: 17.300 % MIN 1.000 EUR ASV X on 3302 10 10 00, 12.8% on 3302 10 21 00, 9.000 % + EA on 3302 10 29 10, 9.000 % + EA on 3302 10 29 90, 0% on 3302 10 40 00 and 0% on 3302 10 90 00.

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.

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