EU Combined Nomenclature · CN code · HS 3302.10
3302 10 29: Flavouring mixtures for food and drink industry: Preparations containing all flavouring agents: other, other
Flavouring mixtures for food and drink industry
Not declarable on its own: use one of its 2 subdivisions Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 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:
- 3302 10 Of a kind used in the food or drink industries:
- Of a kind used in the drink industries:
- Preparations containing all flavouring agents characterising a beverage:
- Other:
- 3302 10 29 Other
What you pay
Importing into EU
EA = agricultural component, AD S/Z = additional duty on sugar, AD F/M = additional duty on flour. Their amounts depend on the Meursing additional code of the goods (milk fat, milk protein, starch and sugar content).
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 3
- Duty on low-value parcelsLow-value consignment customs duty 3 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 duty 3 EUR
- Applies to goods from
- all countries
- In force
- from 1 November 2026
- Legal act
- Regulation 0382/26
- Handling feeUnion handling fee 2 EUR
- Applies to goods from
- all countries
- In force
- from 1 November 2026
- Legal act
- Regulation 2108/26
- Documents
- Y126 Goods sold in distance sales
Import requirements 5
- Import controlVeterinary control
- Applies to goods from
- all countries except Andorra, Switzerland, Faroe Islands, Greenland, Iceland, Liechtenstein, Norway, San Marino
- Legal act
- Regulation 0632/21
- Documents
- N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
- Y058 Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) or Article 10 (small consignments of goods sent to natural persons which are not intended to be placed on the market) of Commission Delegated Regulation 2019/2122
- Y170 Goods with third country origin coming from Andorra, according to the relevant EU legislation.
- Y171 Goods with third country origin coming from Switzerland, according to the relevant EU legislation.
- Y174 Goods with third country origin coming from Iceland, according to the relevant EU legislation.
- Y175 Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.
- Y176 Goods with third country origin coming from Norway, according to the relevant EU legislation.
- Y177 Goods with third country origin coming from San Marino, according to the relevant EU legislation.
- Y930 The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
- C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
- Import controlVeterinary control
- Applies to goods from
- Faroe Islands, Greenland
- Legal act
- Regulation 0632/21
- Documents
- N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
- Y058 Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) or Article 10 (small consignments of goods sent to natural persons which are not intended to be placed on the market) of Commission Delegated Regulation 2019/2122
- Y170 Goods with third country origin coming from Andorra, according to the relevant EU legislation.
- Y171 Goods with third country origin coming from Switzerland, according to the relevant EU legislation.
- Y174 Goods with third country origin coming from Iceland, according to the relevant EU legislation.
- Y175 Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.
- Y176 Goods with third country origin coming from Norway, according to the relevant EU legislation.
- Y177 Goods with third country origin coming from San Marino, according to the relevant EU legislation.
- Y930 The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
- C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0692/14
- Import controlImport control on REACH
- Applies to goods from
- all countries
- Legal act
- Regulation 1907/06
- Documents
- 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
- 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
- N954 Movement certificate EUR.1
- N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
TARIC subdivisions
Declare the 10-digit TARIC code that fits the goods: measures can differ between subdivisions.
| 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 |
Tariff quotas
| Order number | Origin | In-quota duty | Period | Volume | Balance | Validity |
|---|---|---|---|---|---|---|
| 09.1795 | Egypt | Free | 1 January 2026 – 31 December 2026 | 1,611,000 kg | 1,611,000 kg | Open |
| 09.1956 | Chile | Free | 1 January 2026 – 31 December 2026 | 1,000,000 kg | 1,000,000 kg | Critical |
| 09.6719 | Ukraine | Free | 1 January 2026 – 31 December 2026 | 7,500,000 kg | 7,318,913 kg | Critical |
| 09.7227 | Peru | Free | 1 January 2026 – 31 December 2026 | 13,900,000 kg | 13,892,358 kg | Open |
| 09.7236 | Colombia | Free | 1 January 2026 – 31 December 2026 | 27,800,000 kg | 27,156,463 kg | Open |
| 09.7307 | Central America | Free | 1 January 2026 – 31 December 2026 | 208,500,000 Kilograms Sugar with a yield in white sugar of 92% | 62,857,049 Kilograms Sugar with a yield in white sugar of 92% | Open |
| 09.7311 | Panama | Free | 1 January 2026 – 31 December 2026 | 16,680,000 Kilograms Sugar with a yield in white sugar of 92% | 16,120,000 Kilograms Sugar with a yield in white sugar of 92% | Open |
| 09.7533 | Ecuador | Free | 1 January 2026 – 31 December 2026 | 11,350,000 Kilograms Sugar with a yield in white sugar of 92% | 11,349,056 Kilograms Sugar with a yield in white sugar of 92% | Open |
| 09.9019 | United States | Free | 1 July 2026 – 30 June 2027 | 1,400,000 kg | 1,400,000 kg | Critical |
Balances from the Commission’s weekly quota report of 23 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.
-
Austria 20% -
Belgium 6% reduced rate -
Bulgaria 20% -
Croatia 25% -
Cyprus 19% -
Czechia 21% -
Denmark 25% -
Estonia 24% -
Finland 13.5% reduced rate -
France 20% -
Germany 7% reduced rate -
Greece 24% -
Hungary 27% -
Ireland 23% -
Italy 22% -
Latvia 21% -
Lithuania 21% -
Luxembourg 17% -
Malta 0% reduced rate -
Netherlands 9% reduced rate -
Poland 23% -
Portugal 23% -
Romania 21% -
Slovakia 23% -
Slovenia 22% -
Spain 21% -
Sweden 6% reduced rate
TEDB · 25 October 2026
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 9 + EA |
| GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) | Afghanistan, Angola, Bangladesh, Benin and 42 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritania, Mozambique, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Antarctica, Aruba, Caribbean Netherlands, Curaçao and 8 moreAntarctica, Aruba, Caribbean Netherlands, Curaçao, French Polynesia, French Southern Territories, Greenland, New Caledonia, Sint Maarten, St Barthélemy, St Pierre & Miquelon, Wallis & Futuna | Free |
| SADC EPA | Botswana, Eswatini, Namibia | Free |
| Eastern and Southern Africa States | Mauritius, Seychelles, Zimbabwe | Free |
| EU–Andorra customs union | Andorra | Free |
| EU–Albania agreement | Albania | Free |
| EU–Bosnia & Herzegovina agreement | Bosnia & Herzegovina | Free |
| EU–Canada agreement | Canada | Free |
| EU–Switzerland agreement | Switzerland | Free |
| EU–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| EU–Cameroon agreement | Cameroon | Free |
| 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. | Western Sahara | Free |
| EU–Fiji agreement | Fiji | Free |
| EU–Faroe Islands agreement | Faroe Islands | Free |
| EU–United Kingdom agreement | United Kingdom | Free |
| EU–Georgia agreement | Georgia | Free |
| EU–Ghana agreement | Ghana | Free |
| European Economic Area - Iceland | Iceland | Free |
| EU–Jordan agreement | Jordan | Free |
| EU–Japan agreement | Japan | Free |
| EU–Kenya agreement | Kenya | Free |
| EU–South Korea agreement | South Korea | Free |
| EU–Liechtenstein agreement | Liechtenstein | Free |
| EU–Morocco agreement | Morocco | Free |
| EU–Moldova agreement | Moldova | Free |
| EU–Montenegro agreement | Montenegro | Free |
| EU–North Macedonia agreement | North Macedonia | Free |
| EU–Papua New Guinea agreement | Papua New Guinea | Free |
| EU–Palestinian Territories agreement | Palestinian Territories | Free |
| EU–Serbia agreement | Serbia | Free |
| EU–Singapore agreement | Singapore | Free |
| EU–San Marino customs union | San Marino | Free |
| EU–Ukraine agreementQuota | Ukraine | Free |
| EU–United States agreementQuota | United States | Free |
| EU–Samoa agreement | Samoa | Free |
| EU–Kosovo agreement | Kosovo | Free |
| GSP - General arrangements | Congo - Brazzaville, Cook Islands, India, Indonesia and 5 moreCongo - Brazzaville, Cook Islands, India, Indonesia, Micronesia, Nigeria, Niue, Tajikistan, Vanuatu | 0 % + EA |
| GSP+ (incentive arrangement for sustainable development and good governance) | Bolivia, Cape Verde, Kyrgyzstan, Mongolia and 4 moreBolivia, Cape Verde, Kyrgyzstan, Mongolia, Pakistan, Philippines, Sri Lanka, Uzbekistan | 0 % + EA |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | 0 % + EA |
| EU–Chile agreement | Chile | 0 % + EA |
| EU–Algeria agreement | Algeria | 0 % + EA |
| EU–Israel agreement | Israel | 0 % + EA |
| EU–Lebanon agreement | Lebanon | 0 % + EA |
| EU–Mexico agreement | Mexico | 0 % + EA |
| EEA - European Economic Area | Norway | 0 % + EAR |
| EU–New Zealand agreement | New Zealand | 4.5 % + EAR |
| EU–Paraguay agreement | Paraguay | 0 % + EA |
| EU–Syria agreement | Syria | 0 % + EA |
| EU–Tunisia agreement | Tunisia | 0 % + EA |
| EU–Türkiye customs union | Türkiye | 0 % + EA |
| EU–Vietnam agreement | Vietnam | 1.1 % + EAR |
| EU–South Africa agreement | South Africa | 0 % + EA |
Footnotes
See Annex 1.
EU: imports by month · HS 3302.10
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Switzerland | €239m | 32.2% | +4.1% |
 United States | €235.9m | 31.8% | -25.9% |
 United Kingdom | €125.5m | 16.9% | -2.6% |
 Thailand | €40.2m | 5.4% | +1.3% |
 Uruguay | €20.8m | 2.8% | +160.7% |
 Türkiye | €13.5m | 1.8% | +54.4% |
 China | €10m | 1.3% | +0.5% |
 Mexico | €9.5m | 1.3% | -36.2% |
Same subheading in other tariffs
3302.10 Of a kind used in the food or drink industries
UK Free Third-country duty 6 tariff lines Türkiye Free – 12.8% Third-country duty 6 tariff lines · average 4.4% · 1× specific or compound duty USA Free General (MFN) 5 tariff lines · 2× specific or compound duty 
Canada Free Third-country duty 1 tariff line Mexico Free – 15% Third-country duty 3 tariff lines · average 8.3% 
Brazil 12.6% Third-country duty 1 tariff line 
Argentina 12.6% Third-country duty 3 tariff lines 
Peru 6% Third-country duty 2 tariff lines 
New Zealand Free – 5% Third-country duty 24 tariff lines · average 0.2% 
Japan Free Third-country duty 3 tariff lines 
Taiwan Free – 20% Third-country duty 2 tariff lines · average 10% 
GCC 5% Third-country duty 1 tariff line Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 1 tariff line 
North Macedonia Free Third-country duty 5 tariff lines 
Nigeria 10% Third-country duty 1 tariff line EU lines: 3302.10
- 3302 10 10Of an actual alcoholic strength by volume exceeding 0,5 %
- 3302 10 21Containing 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 29Preparations containing all flavouring agents: other, other
- 3302 10 40Of a kind used in the drink industries: other
- 3302 10 90Of a kind used in the food industries
Binding rulings for similar goods
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.
- N310070 U.S. CBP
The tariff classification of Coffee Flavor (Product # 592966 TP 0504) from Indonesia and Switzerland
- N308997 U.S. CBP
The tariff classification of Natural and Artificial Coffee Flavors from Switzerland and/or Indonesia
- N287035 U.S. CBP
The tariff classification of Capol ® 5102 and Capol ® 5013 M from Germany.
- N286206 U.S. CBP
The tariff classification of Capol ® 25-5550 from Germany.
- 600015232 HMRC
Vanilla extract. This is a baking and cooking Ingredient, that is used in both sweet and savoury foods. Vanilla Bean Extractives Fermented Ethanol Water
- 600015439 HMRC
Vanilla paste. This is a Baking and Cooking Ingredient, that is used in both sweet and savoury foods, used by chefs and bakers and manufacturing facilities for food products. Ingredients: Sugar Water Fermented Ethanol Vanilla Bean Extractives Vanilla Seeds Xanthan gum
- 600012738 HMRC
Lemon Flavour Blend kit. Consists of ingredients used for making Iced tea.
- 600011386 HMRC
This Flavour Blend Kit is one of the many ingredients used to make ice tea. It contains a peach flavour (an Odoriferous substance) and Peach juice; a juice (concentrate) to provide flavour to soft drinks. They are packaged in a carton.
14 rulings in total for this code
Legal notes
Notes
1. This chapter does not cover:
(a) natural oleoresins or vegetable extracts of heading 1301 or 1302;
(b) soap or other products of heading 3401; or
(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.
This line in earlier years
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 | Other | 9 + EA | — |
| 2025 | unchanged | 9 + EA | — |
| 2024 | unchanged | 9 + EA | — |
| 2023 | unchanged | 9 + EA | — |
| 2022 | unchanged | 9 + EA | — |
| 2021 | unchanged | 9 + EA | — |
| 2020 | unchanged | 9 + EA | — |
| 2019 | Other | 9 + EA | — |
CN code 3302 10 29 is a line of the EU Combined Nomenclature under HS subheading 3302.10 (of a kind used in the food or drink industries).
The third-country duty is a specific or compound duty: 9 + EA.
110 countries pay no duty in the EU thanks to trade agreements and preference schemes such as GSP-EBA and CARIFORUM, against a standard rate of 9 + EA.
Imports of flavouring mixtures for food and drink industry (HS 3302.10) into the EU came to €741.2m between September 2025 and August 2026 (down 8% on the year before); Switzerland supplied 32%, followed by United States.
For the same subheading, the UK duty is free, the Türkiye duty is 0%–12.8%, the US duty is free, the Canada duty is free, the Mexico duty is 0%–15%, the Brazil duty is 12.6%, the Argentina duty is 12.6%, the Peru duty is 6%, the New Zealand duty is 0%–5%, the Japan duty is free, the Taiwan duty is 0%–20%, 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 3302.10 worth US$6bn in 2024; the largest supplier from outside the EU was the United States, and the United Kingdom ranked 3rd with US$133m.
Questions and answers
What is the EU import duty for CN code 3302 10 29?
The third-country duty in the EU Combined Nomenclature is 9 + EA; 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 3302 10 29?
146 countries have a preferential rate on this line, 110 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.
Where does the EU import these goods from?
For subheading 3302.10 as a whole, the largest supplier from outside the EU in 2024 was the United States (US$331m), followed by Switzerland.