GCC Common Customs Tariff · HS code · HS 3307.49
3307.49.20.00.00: Room fragrances (other): Activated coal (carbon), put up in packings for retail sale as deodorisers for refrigerators, cars, etc.
Room fragrances (other)
✓ Can be used in a customs declaration Data: GCC Common Customs Tariff, in force from 1 January 2025 · checked on 24 October 2026
What you pay
Importing into GCC
Customs duty only: import VAT, other taxes and trade defence duties of this country are not covered here, and the duty calculator works only with the EU, Türkiye, US and UK tariffs.
Same subheading in other tariffs
3307.49 Preparations for perfuming or deodorising rooms, including: other
UK 6% Third-country duty 2 tariff lines 
EU 6.5% Third-country duty 1 tariff line 
Türkiye 6.5% Third-country duty 1 tariff line 
USA 6% General (MFN) 1 tariff line 
Canada 6.5% General (MFN) 1 tariff line 
Mexico 25% General (MFN) 1 tariff line 
Brazil 16.2% General (MFN) 1 tariff line 
Argentina 18% General (MFN) 1 tariff line 
Peru 6% General (MFN) 1 tariff line 
New Zealand 5% General (MFN) 4 tariff lines 
Japan 3.9% General (MFN) 1 tariff line 
Taiwan 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia 6.5% General (MFN) 1 tariff line 
Nigeria 20% General (MFN) 1 tariff line GCC lines: 3307.49
- 3307.49.10.00.00Preparations for perfuming or deodorising rooms, excluding those which operate by burning, in evaporated vessels.
- 3307.49.20.00.00Activated coal (carbon), put up in packings for retail sale as deodorisers for refrigerators, cars, etc.
- 3307.49.90.00.00Preparations for perfuming or deodorising rooms, excluding those which operate by burning, excluding those in evaporated vessels & activated coal, n.e.s.
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.
- N364962 U.S. CBP
The tariff classification of Ofa Karri Dreamy Pillow and Ofa Karri Daily Defense from France
- N364960 U.S. CBP
The tariff classification of three home mist sprays from France
- N347480 U.S. CBP
The tariff classification of a scent delivery system, scented oil, or scented room spray, and an artificial Christmas tree from China.
- N340786 U.S. CBP
The tariff classification of Aromatherapy Pillow Mist from China
- 600014010 HMRC
Scented wax cubes designed to perfume homes. Instructions for use: place 1-2 wax cubes in electric or wax melt burner (not included) and this perfumes the room. Dimensions: 3.60 in. x 2.70 in. x 1.00 in. 6 cubes packaged in a plastic pack.
- 600013475 HMRC
Winter Large Home Scenting Set 3 items with the same "Winter" fragrance; diffuser (150ml), home spray (100ml) and mineral votive candle (140g) in a glass vessel. It is packaged within a white cardboard box.
- 600012909 HMRC
The product is a home scenting set. It is composed of 3 items with the same "Winter" fragrance; mini diffuser (50ml), mini home spray (15ml) and mineral votive candle (70g) in a glass vessel. It is packaged within a white cardboard box.
- 600011982 HMRC
Fruit car air fresheners supplied in bulk quantities. These are ideal to use in cars to give a nice fruit scent around the car. Comes in 4 different scents. They are individually in the shape of the fruit, have a smiley face and an attachment to hang them. 4 Pack contains Orange, Cherry,…
24 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.
In the GCC Common Customs Tariff, 3307.49.20.00.00 is one of 3 lines under subheading 3307.49, preparations for perfuming or deodorising rooms, including: other.
The customs duty is 5%, and quantities are declared in Kilograms.
For the same subheading, the UK duty is 6%, the EU duty is 6.5%, the Türkiye duty is 6.5%, the US duty is 6%, the Canada duty is 6.5%, the Mexico duty is 25%, the Brazil duty is 16.2%, the Argentina duty is 18%, the Peru duty is 6%, the New Zealand duty is 5%, the Japan duty is 3.9%, the Taiwan duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 6.5% and the Nigeria duty is 20%.
The GCC states imported goods of subheading 3307.49 worth US$119m in 2024; the largest supplier was Türkiye.
Questions and answers
What is the GCC import duty for HS code 3307.49.20.00.00?
The customs duty in the GCC Common Customs Tariff is 5%; the supplementary unit is Kilograms. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.
Where does the GCC import these goods from?
For subheading 3307.49 as a whole, the largest supplier in 2024 was Türkiye (US$16m), followed by China.
Typical products
Everyday names, not part of the legal text.