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Current tariff classification

Schedule 3 - Section VI

Section VI - Products of the chemical or allied industries

Chapter 33 - Essential oils and resinoids; perfumery, cosmetic or toilet preparations

Notes.

  1. This Chapter does not cover:
    1. Natural oleoresins or vegetable extracts of 1301 or 1302;
    2. Soap or other products of 3401; or
    3. Gum, wood or sulphate turpentine or other products of 3805.
  2. "Odoriferous substances" in 3302 refers only to the substances of 3301, to odoriferous constituents isolated from those substances or to synthetic aromatics.
  3. 3303.00.00 to 3307 apply, inter alia, to products, whether or not mixed (other than aqueous distillates and aqueous solutions of essential oils), suitable for use as goods of these headings and put up in packings of a kind sold by retail for such use.
  4. In 3307, "perfumery, cosmetic or toilet preparations", 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.
3301
Essential oils (turpeneless 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
3302
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
3303
Perfumes and toilet waters
3304
Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations
3305
Preparations for use on the hair
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
3307
Pre-shave, shaving or after-shave 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 distinfectant properties
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
3301ESSENTIAL 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:
3301.1- Essential oils of citrus fruit:
3301.12.00 02 kg-- Of orangeFree View TCOs for 3301.12.00
3301.13.00 03 kg-- Of lemon
Free View TCOs for 3301.13.00
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3301.19.00
07 kg-- Other
Free View TCOs for 3301.19.00
3301.2- Essential oils other than those of citrus fruit:
3301.24.00 09 kg-- Of peppermint (Mentha piperita)Free View TCOs for 3301.24.00
3301.25.00 10 kg-- Of other mintsFree View TCOs for 3301.25.00
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3301.29.00
11 kg-- OtherFree View TCOs for 3301.29.00
3301.30.00 13 kg - ResinoidsFree View TCOs for 3301.30.00
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3301.90.00
20 kg - OtherFree View TCOs for 3301.90.00
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
3302MIXTURES 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- Of a kind used in the food or drink industries: View TCOs for 3302.10
3302.10.1--- Of a kind used in the manufacture of beverages: View TCOs for 3302.10.1
3302.10.11 40 L al---- Preparations known as "Angostura aromatic bitters"Free View TCOs for 3302.10.11
3302.10.12 41 L al---- Compound alcoholic preparations, NSA5% DCS:4% DCT:5% View TCOs for 3302.10.12
3302.10.19 42 kg---- Other4% DCS:Free View TCOs for 3302.10.19
3302.10.90 43 kg--- Other5% View TCOs for 3302.10.90
3302.90.00 17 kg - Other5% View TCOs for 3302.90.00
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
3303.00.00 30 kgPERFUMES AND TOILET WATERS5% View TCOs for 3303.00.00
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
3304BEAUTY OR MAKE-UP PREPARATIONS AND PREPARATIONS FOR THE CARE OF THE SKIN (OTHER THAN MEDICAMENTS), INCLUDING SUN SCREEN OR SUN TAN PREPARATIONS; MANICURE OR PEDICURE PREPARATIONS:
3304.10.00 31 kg - Lip make-up preparations5% View TCOs for 3304.10.00
3304.20.00 32 kg - Eye make-up preparations5% View TCOs for 3304.20.00
3304.30.00 33 kg - Manicure or pedicure preparations5% View TCOs for 3304.30.00
3304.9- Other:
3304.91.00 22 ..-- Powders, whether or not compressed5% View TCOs for 3304.91.00
3304.99.00 23 ..-- Other5% View TCOs for 3304.99.00
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
3305PREPARATIONS FOR USE ON THE HAIR:
3305.10.00 24 .. - Shampoos5% View TCOs for 3305.10.00
3305.20.00 25 .. - Preparations for permanent waving or straightening5% View TCOs for 3305.20.00
3305.30.00 26 .. - Hair lacquers5% View TCOs for 3305.30.00
3305.90.00 27 .. - Other5% View TCOs for 3305.90.00
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
3306PREPARATIONS FOR ORAL OR DENTAL HYGIENE, INCLUDING DENTURE FIXATIVE PASTES AND POWDERS; YARN USED TO CLEAN BETWEEN THE TEETH (DENTAL FLOSS), IN INDIVIDUAL RETAIL PACKAGES:
3306.10.00 28 kg - Dentifrices5% View TCOs for 3306.10.00
3306.2- Yarn used to clean between the teeth (dental floss):
3306.20.10 44 m--- Of high tenacity yarn of nylon or other polyamidesFree View TCOs for 3306.20.10
3306.20.90 45 m--- Other5% DC:5% View TCOs for 3306.20.90
3306.90.00 34 kg - Other5% View TCOs for 3306.90.00
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
3307PRE-SHAVE, SHAVING OR AFTER-SHAVE 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:
3307.10.00 - Pre-shave, shaving or after-shave preparations5% View TCOs for 3307.10.00
08 kg Shaving preparations
09 kg Pre-shave or after-shave preparations
3307.20.00 10 kg - Personal deodorants and antiperspirants5% View TCOs for 3307.20.00
3307.30.00 11 kg - Perfumed bath salts and other bath preparations5% View TCOs for 3307.30.00
3307.4- Preparations for perfuming or deodorising rooms, including odoriferous preparations used during religious rites:
3307.41.00 12 kg-- "Agarbatti" and other odoriferous preparations which operate by burningFree View TCOs for 3307.41.00
3307.49.00 13 kg-- Other5% View TCOs for 3307.49.00
3307.90.00 14 kg - Other
5% View TCOs for 3307.90.00
View TCOs for 3307.90

Footnote

V.0

Double star icon S Operative 1/1/12

# Unless otherwise indicated NZ, PG, FI, DC, LDC and SG rates are Free.

The SG​ rate cannot be used to claim preferential tariff treatment for goods that are the produce or manufacture of Singapore unless the goods were imported before 1 December 2020.

Unless otherwise indicated general rate applies for CA.

Unless indicated in the relevant Schedule, rates for originating goods under a free trade agreement are Free.

DCS denotes the rate for countries and places listed in Part 4 of Schedule 1 to the Customs Tariff Regulations 2004.

DCT denotes the rate for HK, KR, SG and TW.

If no DCT rate shown, DCS rate applies. If no DCT or DCS rate shown, general rate applies.

From 25 April 2022 the amount of duty applied to additional duty goods, in accordance with proposed section 18A of the Customs Tariff Act 1995, is equal to the general rate of duty plus an amount equal to 35% of the value of the goods.

From 4 July 2022, goods of Ukraine, in accordance with proposed section 18B of the Customs Tariff Act 1995, are Free.

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