European Union tariff line 3302 10 90 00: Of a kind used in the food industries
Last updated
Key facts
- Tariff line
- 3302 10 90 00
- Covers
- 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, of a kind used in the food industries
- Duty (MFN)
- 0%
- Preferential rates
- From 0% (24 programmes or origins)
- Additional duties
- None recorded
- Restrictions
- None recorded
- 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
- HS subheading
- 3302.10
Summary
In the European Union tariff, line 3302 10 90 00 covers 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, of a kind used in the food industries. The general (MFN) duty rate is 0%. It falls under HS subheading 3302.10 in heading 33.02 (chapter 33).
What this line covers
In the European Union tariff, line 3302 10 90 00 covers 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, of a kind used in the food industries.
Its legal text is “Of a kind used in the food industries”, read under “Of a kind used in the food or drink industries”.
How it is structured
It falls under HS subheading 3302.10 in heading 33.02 (chapter 33). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff.
- Chapter 33
- Essential oils and resinoids; perfumery, cosmetic or toilet preparations
- Heading 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
- Subheading 3302.10
- Of a kind used in the food or drink industries
- Line 3302 10 90 00
- Of a kind used in the food industries
Duty
The general (MFN) duty rate is 0%.
Duty-free entry applies to goods that qualify under 3 programmes: EU-Switzerland agreement: re-imported goods, a group of origins (TARIC area XC) and a group of origins (TARIC area XL), and to goods from 21 origins.
| Preferential rate | Programme or origin |
|---|---|
| 0% | EU-Switzerland agreement: re-imported goods (1007) |
| 0% | CARIFORUM (1033) |
| 0% | Eastern and Southern Africa States (1034) |
| 0% | SADC EPA (1035) |
| 0% | GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) (2005) |
| 0% | OCTs (Overseas Countries and Territories) (2080) |
| 0% | Switzerland (CH) |
| 0% | Côte d'Ivoire (CI) |
| 0% | Cameroon (CM) |
| 0% | Fiji (FJ) |
| 0% | Faroe Islands (FO) |
| 0% | United Kingdom (GB) |
| 0% | Georgia (GE) |
| 0% | Ghana (GH) |
| 0% | Jordan (JO) |
| 0% | Kenya (KE) |
| 0% | South Korea (KR) |
| 0% | Liechtenstein (LI) |
| 0% | Moldova (MD) |
| 0% | Papua New Guinea (PG) |
| 0% | Solomon Islands (SB) |
| 0% | Samoa (WS) |
| 0% | a group of origins (TARIC area XC) (XC) |
| 0% | a group of origins (TARIC area XL) (XL) |
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.
Other lines under 3302.10
- 3302 10 10 00Of an actual alcoholic strength by volume exceeding 0,5 %
- 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 starch
- 3302 10 29 10Containing 70 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose
- 3302 10 29 90Other
- 3302 10 40 00Other
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).
- United States5 lines, used by 1 other country
Frequently asked questions
What does tariff line 3302 10 90 00 cover in the European Union tariff?
In the European Union tariff, line 3302 10 90 00 covers 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, of a kind used in the food industries.
What is the general (MFN) duty on 3302 10 90 00 in the European Union?
The general (MFN) duty rate is 0%.
Which preferential rates apply to 3302 10 90 00?
Duty-free entry applies to goods that qualify under 3 programmes: EU-Switzerland agreement: re-imported goods, a group of origins (TARIC area XC) and a group of origins (TARIC area XL), and to goods from CARIFORUM, the Eastern and Southern Africa States, SADC EPA, GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms), OCTs (Overseas Countries and Territories), Switzerland, Côte d'Ivoire, Cameroon, Fiji, the Faroe Islands, the United Kingdom, Georgia, Ghana, Jordan, Kenya, South Korea, Liechtenstein, Moldova, Papua New Guinea, the Solomon Islands and Samoa.
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.