Heading · Chapter 33
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
Heading 3302 is divided into 2 six-digit subheadings and sits in chapter 33, essential oils and resinoids; perfumery, cosmetic or toilet preparations.
Duty rates compared
UK Free Third-country duty 8 tariff lines 
EU Free – 12.8% Third-country duty 7 tariff lines · average 2.6% · 2× specific or compound duty 
Türkiye Free – 12.8% Third-country duty 8 tariff lines · average 3.1% · 1× specific or compound duty 
USA Free General (MFN) 7 tariff lines · 2× specific or compound duty 
Canada Free – 5% General (MFN) 3 tariff lines · average 3.3% 
Mexico Free – 15% General (MFN) 4 tariff lines · average 7.5% 
Brazil Free – 12.6% General (MFN) 5 tariff lines · average 10.1% 
Argentina Free – 12.6% General (MFN) 9 tariff lines · average 11.2% 
Peru 6% General (MFN) 3 tariff lines 
New Zealand Free – 5% General (MFN) 27 tariff lines · average 0.2% 
Japan Free General (MFN) 4 tariff lines 
Taiwan Free – 20% General (MFN) 3 tariff lines · average 6.7% 
GCC 5% General (MFN) 2 tariff lines 
Switzerland Free General (MFN) 2 tariff lines 
Norway Free General (MFN) 3 tariff lines 
North Macedonia Free General (MFN) 7 tariff lines 
Nigeria 10% General (MFN) 3 tariff lines Subheadings 2
EU: imports by month
World trade in 2024
Trade value (US$) no reported trade < US$785kUS$785k+US$26m+US$273m+> US$1.9bn
Exports: 185
- Ireland: US$12.2bn
- France: US$3.1bn
- United States: US$2.7bn
- Germany: US$2.6bn
- Singapore: US$2.3bn
- Switzerland: US$1.9bn
- Netherlands: US$1.4bn
- Spain: US$931m
- United Kingdom: US$853m
- Eswatini: US$631m
- China: US$604m
- India: US$526m
- Egypt: US$429m
- Türkiye: US$375m
- Indonesia: US$352m
- Italy: US$351m
- Mexico: US$324m
- Japan: US$273m
- Thailand: US$217m
- Belgium: US$195m
- Uruguay: US$146m
- Cyprus: US$130m
- Slovenia: US$125m
- South Africa: US$122m
- Malaysia: US$120m
- Hungary: US$116m
- Hong Kong SAR China: US$113m
- Austria: US$108m
- Brazil: US$95m
- Poland: US$94m
- Argentina: US$87m
- Honduras: US$83m
- Colombia: US$80m
- Denmark: US$76m
- Canada: US$68m
- Taiwan: US$63m
- Guatemala: US$61m
- United Arab Emirates: US$59m
- Australia: US$54m
- Bulgaria: US$46m
- Dominican Republic: US$40m
- South Korea: US$35m
- Costa Rica: US$27m
- Sweden: US$26m
- Chile: US$25m
- Czechia: US$23m
- Romania: US$22m
- Greece: US$19m
- Latvia: US$18m
- Portugal: US$18m
- Lithuania: US$17m
- Russia: US$16m
- Senegal: US$15m
- Panama: US$14m
- Israel: US$13m
- Morocco: US$11m
- Finland: US$10m
- Saudi Arabia: US$10m
- Norway: US$10m
- New Zealand: US$9m
Trade value (US$) no reported trade < US$19mUS$19m+US$122m+US$378m+> US$924m
Imports: 218
- United States: US$4.5bn
- Mexico: US$2.8bn
- France: US$2.1bn
- United Kingdom: US$1.4bn
- Germany: US$1.4bn
- Spain: US$1.3bn
- United Arab Emirates: US$924m
- Italy: US$917m
- Canada: US$813m
- Poland: US$813m
- Thailand: US$784m
- Russia: US$751m
- Vietnam: US$682m
- Netherlands: US$677m
- South Africa: US$616m
- Indonesia: US$612m
- Saudi Arabia: US$599m
- Türkiye: US$558m
- China: US$537m
- Philippines: US$488m
- Belgium: US$471m
- Ireland: US$378m
- Japan: US$366m
- Romania: US$351m
- Switzerland: US$328m
- Algeria: US$299m
- Nigeria: US$292m
- Hungary: US$291m
- India: US$286m
- Iraq: US$274m
- Egypt: US$270m
- South Korea: US$266m
- Czechia: US$259m
- Greece: US$248m
- Brazil: US$238m
- Colombia: US$228m
- Austria: US$223m
- Australia: US$223m
- Malaysia: US$217m
- Sweden: US$205m
- Singapore: US$192m
- Israel: US$186m
- Denmark: US$184m
- Kazakhstan: US$176m
- Libya: US$162m
- Uzbekistan: US$161m
- Guatemala: US$147m
- Dominican Republic: US$145m
- Pakistan: US$136m
- Portugal: US$134m
- Kenya: US$134m
- Iran: US$132m
- Ukraine: US$125m
- Serbia: US$125m
- Jordan: US$122m
- Uganda: US$118m
- Morocco: US$114m
- Taiwan: US$114m
- Norway: US$109m
- Bangladesh: US$107m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Ireland | US$12.2bn | 35.2% |
| 2 |  France | US$3.1bn | 9.1% |
| 3 | United States | US$2.7bn | 7.9% |
| 4 |  Germany | US$2.6bn | 7.6% |
| 5 |  Singapore | US$2.3bn | 6.6% |
| 6 | Switzerland | US$1.9bn | 5.5% |
| 7 |  Netherlands | US$1.4bn | 3.9% |
| 8 |  Spain | US$931m | 2.7% |
| 9 | United Kingdom | US$853m | 2.5% |
| 10 |  Eswatini | US$631m | 1.8% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$4.5bn | 13.1% |
| 2 | Mexico | US$2.8bn | 8% |
| 3 | France | US$2.1bn | 5.9% |
| 4 | United Kingdom | US$1.4bn | 4% |
| 5 | Germany | US$1.4bn | 3.9% |
| 6 | Spain | US$1.3bn | 3.7% |
| 7 |  United Arab Emirates | US$924m | 2.7% |
| 8 |  Italy | US$917m | 2.6% |
| 9 | Canada | US$813m | 2.3% |
| 10 |  Poland | US$813m | 2.3% |
Recent rule changes mentioning this code
Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.
- Tariff change · Applies from:
CELEX 32026R2163 · Source: eur-lex.europa.eu
The UK Global Tariff divides heading 3302 into 8 tariff lines; the duty is duty-free.
In the EU Combined Nomenclature, heading 3302 covers 7 tariff lines and the duty is between 0% and 12.8%. 4 of them are duty-free. 2 lines have a specific or compound duty.
The Turkish Customs Tariff Schedule divides heading 3302 into 8 tariff lines; the duty is between 0% and 12.8% (average 3.1%). 5 of them are duty-free. 1 line has a specific or compound duty.
In the Harmonized Tariff Schedule of the United States, heading 3302 covers 7 tariff lines and the duty is duty-free. 5 of them are duty-free. 2 lines have a specific or compound duty.
The Customs Tariff of Canada divides heading 3302 into 3 tariff lines; the duty is between 0% and 5% (average 3.3%). 1 of them is duty-free.
In the Mexican Tariff (TIGIE), heading 3302 covers 4 tariff lines and the duty is between 0% and 15%. 1 of them is duty-free.
The Brazilian Tariff (NCM/TEC) divides heading 3302 into 5 tariff lines; the duty is between 0% and 12.6% (average 10.1%). 1 of them is duty-free.
In the Argentine Tariff (NCM-SIM), heading 3302 covers 9 tariff lines and the duty is between 0% and 12.6%. 1 of them is duty-free.
The Customs Tariff of Peru divides heading 3302 into 3 tariff lines; the duty is 6%.
In the Working Tariff Document of New Zealand, heading 3302 covers 27 tariff lines and the duty is between 0% and 5%. 26 of them are duty-free.
The Customs Tariff Schedules of Japan divides heading 3302 into 4 tariff lines; the duty is duty-free.
In the Customs Import Tariff of Taiwan, heading 3302 covers 3 tariff lines and the duty is between 0% and 20%. 2 of them are duty-free.
The GCC Common Customs Tariff divides heading 3302 into 2 tariff lines; the duty is 5%.
In the Swiss Customs Tariff (Tares), heading 3302 covers 2 tariff lines and the duty is duty-free.
The Customs Tariff of Norway divides heading 3302 into 3 tariff lines; the duty is duty-free.
In the Customs Tariff of North Macedonia, heading 3302 covers 7 tariff lines and the duty is duty-free.
The ECOWAS Common External Tariff (Nigeria) divides heading 3302 into 3 tariff lines; the duty is 10%.
In 2024, countries exported heading 3302 goods worth US$34.7bn (+12.3% year on year).
The largest exporter was Ireland (US$12.2bn), followed by France.
The biggest buyer was the United States, with imports of US$4.5bn.
The United Kingdom ranked 9th among 185 exporters with US$853m.
The United Kingdom imported US$1.4bn.
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.
Products classified here
Questions and answers
What is the HS code for 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?
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 fall under HS heading 3302, part of chapter 33, in section VI of the Harmonized System.
What is the import duty on mixtures of odoriferous substances and mixtures in the UK?
Under the UK Global Tariff, imports under 3302 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 mixtures of odoriferous substances and mixtures in the EU?
Under the EU Combined Nomenclature, imports under 3302 from countries without a preferential agreement are charged at 0% to 12.8%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most mixtures of odoriferous substances and mixtures?
Ireland, with US$12.2bn in 2024 (35.2% of world exports).