Subheading · Chapter 33 · Heading 3301
3301.13: Essential oils of citrus fruit: of lemon
Official description Of lemon
3301.13 is a six-digit subheading of heading 3301, essential oils, chapter 33.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 3301 13 00 00 Of lemon
- 3301 13 10 00 Not deterpenated Free
- 3301 13 90 00 Deterpenated Free
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 1
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 598
- Documents
- 9014
Import requirements 2
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Russia, Ukraine
- Legal act
- 2023 No. 440, S.I. 2022/395
- Documents
- 9011
- 9022
- 9038
- 9009
- 9010
- 9017
- Import controlImport control of organic products
- Applies to goods from
- all countries except Austria, Belgium, Bulgaria, Switzerland, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, United Kingdom, Greece, Croatia, Hungary, Ireland, Iceland, Italy, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Norway, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia
- Legal act
- S.I. 2019/693
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 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, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| European Union (including code " EU") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | 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) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| CPTPP | Brunei, Malaysia | Free |
| UK–Andorra agreement | Andorra | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Switzerland agreement | Switzerland | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Chile agreement | Chile | Free |
| UK–Cameroon agreement | Cameroon | Free |
| UK–Colombia agreement | Colombia | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Ecuador agreement | Ecuador | Free |
| UK–Egypt agreement | Egypt | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Faroe Islands agreement | Faroe Islands | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| DCTS Standard | Indonesia | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Iceland agreement | Iceland | Free |
| UK–Jordan agreement | Jordan | Free |
| UK–Japan agreement | Japan | Free |
| UK–Kenya agreement | Kenya | Free |
| UK–South Korea agreement | South Korea | Free |
| UK–Lebanon agreement | Lebanon | Free |
| UK–Liechtenstein agreement | Liechtenstein | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–Mexico agreement | Mexico | Free |
| UK–Norway agreement | Norway | Free |
| UK–New Zealand agreement | New Zealand | Free |
| UK–Peru agreement | Peru | Free |
| UK–Papua New Guinea agreement | Papua New Guinea | Free |
| UK–Palestinian Territories agreement | Palestinian Territories | Free |
| UK–Serbia agreement | Serbia | Free |
| UK–Solomon Islands agreement | Solomon Islands | Free |
| UK–Singapore agreement | Singapore | Free |
| UK–San Marino agreement | San Marino | Free |
| UK–Tunisia agreement | Tunisia | Free |
| UK–Türkiye agreement | Türkiye | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Italy | £2.9m | 35.7% | +13.1% |
 Argentina | £2.8m | 34.4% | +9.8% |
 Spain | £935k | 11.6% | +12.8% |
 South Africa | £628k | 7.8% | -21.8% |
 United States | £364k | 4.5% | -4.5% |
 Germany | £268k | 3.3% | +328.3% |
 Uruguay | £72k | 0.9% | +150% |
 Ireland | £30k | 0.4% | -85.2% |
Same subheading in other tariffs
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$59kUS$59k+US$1m+US$13m+> US$48m
Exports: 96
- Argentina: US$197m
- Peru: US$107m
- Italy: US$48m
- United States: US$33m
- Brazil: US$17m
- Germany: US$17m
- Mexico: US$16m
- South Africa: US$16m
- Uruguay: US$13m
- Spain: US$13m
- France: US$10m
- United Kingdom: US$9m
- Switzerland: US$6m
- Ireland: US$5m
- China: US$3m
- Canada: US$3m
- Poland: US$3m
- Sri Lanka: US$2m
- Netherlands: US$2m
- Japan: US$1m
- Singapore: US$1m
- Belgium: US$1m
- Bolivia: US$871k
- India: US$813k
- Guatemala: US$767k
- Egypt: US$612k
- Austria: US$416k
- Australia: US$296k
- Malaysia: US$226k
- Pakistan: US$226k
- Croatia: US$182k
- Indonesia: US$117k
- Bulgaria: US$100k
- United Arab Emirates: US$93k
- Morocco: US$77k
- Taiwan: US$75k
- Greece: US$74k
- Romania: US$70k
- Israel: US$64k
- Latvia: US$61k
- Hong Kong SAR China: US$61k
- Denmark: US$59k
- Ukraine: US$59k
- Türkiye: US$52k
- Czechia: US$49k
- Norway: US$43k
- Panama: US$37k
- Slovenia: US$35k
- Mauritius: US$33k
- Cyprus: US$32k
- Thailand: US$29k
- South Korea: US$29k
- Vietnam: US$26k
- Slovakia: US$24k
- Hungary: US$23k
- Russia: US$21k
- Serbia: US$18k
- Sweden: US$17k
- Uganda: US$17k
- New Zealand: US$9k
Trade value (US$) no reported trade < US$41kUS$41k+US$561k+US$4m+> US$19m
Imports: 150
- Ireland: US$158m
- United States: US$150m
- United Kingdom: US$42m
- Netherlands: US$33m
- China: US$19m
- Germany: US$14m
- France: US$12m
- Japan: US$11m
- Uruguay: US$9m
- Italy: US$9m
- Singapore: US$9m
- Mexico: US$8m
- Brazil: US$4m
- Switzerland: US$4m
- India: US$4m
- Indonesia: US$4m
- Austria: US$3m
- Kuwait: US$3m
- Canada: US$3m
- Spain: US$3m
- South Korea: US$2m
- Belgium: US$2m
- Türkiye: US$2m
- Australia: US$1m
- Trinidad & Tobago: US$1m
- Taiwan: US$1m
- Poland: US$1m
- Russia: US$1m
- Hungary: US$996k
- Pakistan: US$996k
- Norway: US$979k
- Sri Lanka: US$784k
- South Africa: US$783k
- Egypt: US$747k
- Argentina: US$723k
- Malaysia: US$564k
- Peru: US$561k
- Colombia: US$558k
- Slovenia: US$526k
- Sweden: US$444k
- Costa Rica: US$443k
- Thailand: US$349k
- Denmark: US$324k
- Bulgaria: US$318k
- Greece: US$312k
- New Zealand: US$280k
- Czechia: US$257k
- Angola: US$255k
- Chile: US$251k
- Guatemala: US$249k
- Vietnam: US$241k
- Croatia: US$241k
- Tanzania: US$228k
- Slovakia: US$211k
- Romania: US$210k
- Hong Kong SAR China: US$207k
- Saudi Arabia: US$190k
- United Arab Emirates: US$171k
- Israel: US$156k
- Portugal: US$149k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Argentina | US$197m | 37.2% |
| 2 |  Peru | US$107m | 20.2% |
| 3 | Italy | US$48m | 9% |
| 4 | United States | US$33m | 6.3% |
| 5 |  Brazil | US$17m | 3.3% |
| 6 | Germany | US$17m | 3.1% |
| 7 |  Mexico | US$16m | 3.1% |
| 8 | South Africa | US$16m | 3% |
| 9 | Uruguay | US$13m | 2.4% |
| 10 | Spain | US$13m | 2.4% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Ireland | US$158m | 29.9% |
| 2 | United States | US$150m | 28.4% |
| 3 | United Kingdom | US$42m | 8% |
| 4 |  Netherlands | US$33m | 6.2% |
| 5 |  China | US$19m | 3.6% |
| 6 | Germany | US$14m | 2.6% |
| 7 |  France | US$12m | 2.3% |
| 8 |  Japan | US$11m | 2.1% |
| 9 | Uruguay | US$9m | 1.7% |
| 10 | Italy | US$9m | 1.6% |
In the UK Global Tariff, subheading 3301.13 covers 2 tariff lines and the duty is duty-free.
The EU Combined Nomenclature divides subheading 3301.13 into 2 tariff lines; the duty is between 4.4% and 7% (average 5.7%).
Goods from 174 countries can enter the UK at a preferential rate instead of the standard Free; 174 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
In the 12 months to August 2026, the UK imported these goods worth £8m (down 2% on the year before), at an average of £13.54 per kg; Italy supplied 36%, followed by Argentina.
World trade in these goods reached US$529m in 2024, up 17.2% on 2023.
Argentina was the largest exporter with 37.2% of the total, ahead of Peru.
Products classified here
Questions and answers
What is the HS code for essential oils of citrus fruit: of lemon?
Essential oils of citrus fruit: of lemon fall under HS subheading 3301.13, part of heading 3301, in section VI of the Harmonized System.
What is the import duty on essential oils of citrus fruit: of lemon in the UK?
Under the UK Global Tariff, imports under 3301.13 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on essential oils of citrus fruit: of lemon in the EU?
Under the EU Combined Nomenclature, imports under 3301.13 from countries without a preferential agreement are charged at 4.4% to 7%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most essential oils of citrus fruit: of lemon?
Argentina, with US$197m in 2024 (37.2% of world exports).
Which countries can export these goods to the UK duty-free?
174 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of Free applies. Pick a country above to see its rate.
Is there anti-dumping duty on these goods?
The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.
Where does the UK import these goods from?
In the 12 months to August 2026, the largest suppliers were Italy (36%), Argentina (34%) and Spain (12%), out of total imports of £8m.
Typical products
Everyday names, not part of the legal text.