3301 90 10: Terpenic by-products of the deterpenation of essential oils
✓ Can be used in a customs declarationData: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
3301 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:
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 5
Additional dutyAdditional duties50% with document Y-155 (Products exported directly or indirectly from the Russian Federation or Belarus) · otherwise free
Applies to goods from
all countries except Belarus, Russia
Legal act
Regulation 1227/25
Documents
Y155 Products exported directly or indirectly from the Russian Federation or Belarus
Additional dutyAdditional duties50%
Applies to goods from
Belarus, Russia
Legal act
Regulation 1227/25
Duty on low-value parcelsLow-value consignment customs duty3 EUR
Applies to goods from
all countries
In force
until 31 October 2026
Legal act
Regulation 0382/26
Duty on low-value parcelsLow-value consignment customs duty3 EUR
C400 Presentation of the required " CITES" certificate
Y900 Declared goods do not belong to the Washington Convention (CITES)
Import controlImport control of organic products
Applies to goods from
all countries except Switzerland, Iceland, Liechtenstein, Norway
Legal act
Regulation 2306/21
Documents
C644 Certificate of inspection for organic products
Y929 Goods not concerned by Regulation (EU) 2018/848 (organic products)
Import control
Applies to goods from
Belarus, Ukraine
Legal act
Regulation 0765/06, Regulation 0692/14
Documents
Y727 The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 3)
Y728 The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 4)
L152 Import authorisation by virtue of article 1ra paragraph 10 of Council Regulation (EU) 765/2006
Y870 Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 8f of Regulation (EU) No 765/2006)
Y997 Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
Y106 Compliance with the REACH restrictions defined in Column 2 of Annex XVII of Regulation (EC) No 1907/2006
Y110 Exemption from REACH restrictions by virtue of Article 67(1) and 67(2) of Regulation (EC) No 1907/2006
Y113 Substance/mixture not subjected to the provisions of Regulation (EC) No 1907/2006 (Annex XVII)
Import control
Applies to goods from
Russia
In force
until 31 December 2027
Legal act
Regulation 0833/14
Documents
L142 Import authorisation by virtue of article 3i paragraph 3c of Council Regulation (EU) 833/2014
Y874 The prohibitions defined in article 3i.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3i.3aa)
L143 Import authorisation by virtue of article 12b.2 of Council Regulation (EU) 833/2014
Y859 Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 12e of Regulation (EU) No 833/2014)
Import control
Applies to goods from
Ukraine
Legal act
Regulation 0263/22
Documents
Y984 Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
Export measures 1
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
Export measures
Destination
Legal act
Validity
Export control - CITES
All third countries
Regulation 0966/23
20 May 2023
TARIC data as of 24 October 2026
Import VAT in the EU member states
The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.
Austria20%
Belgium21%
Bulgaria20%
Croatia25%
Cyprus19%
Czechia21%
Denmark25%
Estonia24%
Finland25.5%
France20%
Germany19%
Greece24%
Hungary27%
Ireland23%
Italy22%
Latvia21%
Lithuania21%
Luxembourg17%
Malta18%
Netherlands21%
Poland23%
Portugal23%
Romania21%
Slovakia23%
Slovenia22%
Spain21%
Sweden6% reduced rate
TEDB · 24 October 2026
Preferential rates by country
Agreement or scheme
Countries
Rate
standard rate (no agreement)
—
2.3%
GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)
Afghanistan, Angola, Bangladesh, Benin and 42 more
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part.
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
(c) gum, wood or sulphate turpentine or other products of heading 3805.
2. The expression ‘odoriferous substances’ in heading 3302 refers only to the substances of heading 3301, to odoriferous constituents isolated from those substances or to synthetic aromatics.
3. Headings 3303 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. The expression ‘perfumery, cosmetic or toilet preparations’ in heading 3307 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.
The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.
3301 · 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
Some constituents of essential oils, by nature, spoil the fragrance and are preferably removed, such as terpenic hydrocarbons (for example, pinene, camphene, limonene).
Essential oils may be deterpenated by various methods according to their composition, in particular by fractional distillation in a vacuum, fractional crystallisation by cooling to a low temperature, separation by means of solvents, etc.
Essential oils which still retain their terpenic constituents and essential oils which, by their nature, do not contain terpenic constituents (for example, wintergreen oil and mustard oil) are referred to as ‘not deterpenated’.
3301 90 10 · Terpenic by-products of the deterpenation of essential oils
The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.
Year
Description
Third-country duty
Supplementary unit
2026
Terpenic by-products of the deterpenation of essential oils
2.3%
—
2025
unchanged
2.3%
—
2024
unchanged
2.3%
—
2023
unchanged
2.3%
—
2022
unchanged
2.3%
—
2021
unchanged
2.3%
—
2020
unchanged
2.3%
—
2019
Terpenic by-products of the deterpenation of essential oils
2.3%
—
In the EU Combined Nomenclature, 3301 90 10 is one of 4 lines under subheading 3301.90, essential oils: other.
The third-country duty is 2.3%, and quantities are declared in —.
Goods from 153 countries can enter the EU at a preferential rate instead of the standard 2.3%; 153 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.
In the EU, additional duty of 50% applies on top of the customs duty to goods from Belarus and Russia.
In the 12 months to August 2026, the EU imported goods of subheading 3301.90 worth €174.1m (down 7% on the year before), at an average of €14.15 per kg; India supplied 34%, followed by China.
For the same subheading, the UK duty is free, the Türkiye duty is 0%–3.2%, the US duty is 0%–3.8%, the Canada duty is free, the Mexico duty is 0%–15%, the Brazil duty is 7.2%–12.6%, the Argentina duty is 7.2%–12.6%, the Peru duty is free, the New Zealand duty is 0%–5%, the Japan duty is free, the Taiwan duty is 0%–15%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 10%.
EU member states imported goods of subheading 3301.90 worth US$330.3m in 2024; the largest supplier from outside the EU was India, and the United Kingdom ranked 5th with US$10.2m.
Questions and answers
What is the EU import duty for CN code 3301 90 10?
The third-country duty in the EU Combined Nomenclature is 2.3%; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 3301 90 10?
153 countries have a preferential rate on this line, 153 of them at 0%, under GSP-EBA, CARIFORUM and OCTs and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.
Do anti-dumping or other extra duties apply to 3301 90 10?
Additional duty of 50% on goods from Belarus and Russia. These are charged on top of the customs duty.
Where does the EU import these goods from?
For subheading 3301.90 as a whole, the largest supplier from outside the EU in 2024 was India (US$62.1m), followed by Brazil.
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EU Combined Nomenclature · CN code · 
India
China
United States
Brazil
United Kingdom
Switzerland
Türkiye
Peru
Canada
Mexico
Argentina
New Zealand
Japan
Taiwan
GCC
Norway
North Macedonia
Nigeria