3302.10: Of a kind used in the food or drink industries

1. 3302 10 00 00 Of a kind used in the food or drink industries
2. Of a kind used in the drink industries
3. Preparations containing all flavouring agents characterising a beverage
4. 3302 10 10 00 Of an actual alcoholic strength by volume exceeding 0.5% Freel alc. 100%
5. Other
6. 3302 10 21 00 Containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1.5% milkfat, 5% sucrose or isoglucose, 5% glucose or starch Free
7. 3302 10 29 00 Other Free
8. 3302 10 29 10 Containing 70% or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose Free
9. 3302 10 29 90 Other Free
10. 3302 10 40 00 Other Free
11. 3302 10 90 00 Of a kind used in the food industries Free

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Preferential rates by country

UK: imports by month

last 12 months£913.5m-1.5% · previous 12 months

Average import price£23.91 per kg

Main suppliers, last 12 months

Country	Value	Share	Change
Ireland	£714.4m	78.2%	-2.6%
Germany	£47.5m	5.2%	+11.3%
United States	£31.8m	3.5%	-17.7%
France	£25.9m	2.8%	+10.5%
Switzerland	£23.7m	2.6%	-11.3%
Netherlands	£12.1m	1.3%	+3.3%
Italy	£9.3m	1%	+6.1%
Belgium	£9.2m	1%	-7.8%

Same subheading in other tariffs

EU Free – 12.8% Third-country duty 5 tariff lines · average 4.3% · 2× specific or compound duty 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 General (MFN) 1 tariff line Mexico Free – 15% General (MFN) 3 tariff lines · average 8.3% Brazil 12.6% General (MFN) 1 tariff line Argentina 12.6% General (MFN) 3 tariff lines Peru 6% General (MFN) 2 tariff lines New Zealand Free – 5% General (MFN) 24 tariff lines · average 0.2% Japan Free General (MFN) 3 tariff lines Taiwan Free – 20% General (MFN) 2 tariff lines · average 10% GCC 5% General (MFN) 1 tariff line Switzerland Free General (MFN) 1 tariff line Norway Free General (MFN) 1 tariff line North Macedonia Free General (MFN) 5 tariff lines Nigeria 10% General (MFN) 1 tariff line

World trade in 2024

Top exporters

Rank	Country	Value	Share
1	Ireland	US$12.2bn	51.7%
2	United States	US$1.7bn	7.2%
3	Germany	US$1.5bn	6.3%
4	Singapore	US$1.1bn	4.6%
5	France	US$1bn	4.3%
6	Eswatini	US$628m	2.7%
7	Netherlands	US$618m	2.6%
8	Switzerland	US$424m	1.8%
9	Egypt	US$424m	1.8%
10	Spain	US$412m	1.7%

Top importers

Rank	Country	Value	Share
1	United States	US$4.4bn	18.5%
2	Mexico	US$2.3bn	9.9%
3	United Kingdom	US$1.1bn	4.8%
4	France	US$1.1bn	4.8%
5	Germany	US$775m	3.3%
6	Canada	US$680m	2.9%
7	Spain	US$621m	2.6%
8	Netherlands	US$540m	2.3%
9	South Africa	US$480m	2%
10	Russia	US$476m	2%

Import duty on this product around the world 165

The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.

• 5%median duty
• 35number of duty-free countries (MFN)
• 1,003%highest: Egypt, Indonesia, Bahamas

165

Importing country	MFN duty	lines from – to	data year
Afghanistan	1%		2018 · HS 2012
Albania	4.4%	2% – 6%	2023
Algeria	5%		2023
Angola	0%		2023 · HS 2017
Anguilla	15%		2021 · HS 2017
Antigua & Barbuda	8.3%	5% – 15%	2021 · HS 2007
Argentina	14%		2023 · HS 2017
Armenia	4%	0% – 5%	2023
Aruba	12%		2021 · HS 2012
Australia	3.5%	0% – 5%	2023
Azerbaijan	15%		2023 · HS 2017
Bahamas	45%		2022
Bahrain	5%		2023
Bangladesh	25%		2023 · HS 2017
Barbados	8.3%	5% – 15%	2022 · HS 2017
Belarus	4%	0% – 5%	2021 · HS 2017
Belize	8.3%	5% – 15%	2023
Benin	10%		2023
Bermuda	25%		2023
Bhutan	10%		2022
Bolivia	10%		2023 · HS 2017
Bosnia & Herzegovina	5%		2022
Botswana	0%		2023
Brazil	14%		2023 · HS 2017
Brunei	0%		2023 · HS 2017
Burkina Faso	10%		2023
Burundi	10%		2023
Cambodia	0%		2023 · HS 2017
Cameroon	10%		2023
Canada	0%		2023
Cape Verde	5%		2023 · HS 2017
Cayman Islands	22%		2021 · HS 2002
Central African Republic	10%		2023
Chad	10%		2023
Chile	6%		2023 · HS 2017
China	15%		2023
Colombia	5%		2023 · HS 2017
Comoros	20%		2021 · HS 2017
Congo - Brazzaville	10%		2023
Cook Islands	0%		2022 · HS 2017
Costa Rica	5%		2023
Côte d’Ivoire	10%		2023 · HS 2017
Cuba	5%		2023 · HS 2017
Dominica	5%	0% – 15%	2023 · HS 2017
Dominican Republic	0%		2023
Ecuador	0%		2023 · HS 2017
Egypt	1,003%	5% – 3,000%	2019 · HS 2017
El Salvador	5%		2022
Equatorial Guinea	10%		2023
Eswatini	0%		2023
Ethiopia	15%	10% – 20%	2021 · HS 2017
European Union (27 countries)	4.3%	0% – 13%	2023
Fiji	5%		2023
French Polynesia	8%		2023
Gabon	10%		2023
Gambia	10%		2023
Georgia	0%		2022 · HS 2017
Ghana	10%		2023
Gibraltar	3.8%	0% – 6%	2023 · HS 2017
Grenada	8.3%	5% – 15%	2023 · HS 2012
Guatemala	0%		2023
Guinea	10%		2023
Guinea-Bissau	10%		2023
Guyana	8.3%	5% – 15%	2023 · HS 2017
Haiti	10%		2020 · HS 2017
Honduras	2.5%	0% – 5%	2023
Hong Kong SAR China	0%		2023
Iceland	0%		2023
India	10%		2023
Indonesia	78%	5% – 150%	2023
Iran	7.5%	5% – 10%	2020 · HS 2017
Israel	8%		2022 · HS 2017
Jamaica	5%	0% – 15%	2023
Japan	0%		2023
Jordan	0%		2023
Kazakhstan	0%		2023
Kenya	10%		2023
Kiribati	20%		2023 · HS 2002
Kuwait	5%		2023
Kyrgyzstan	4%	0% – 5%	2021 · HS 2017
Laos	5%		2023 · HS 2017
Lebanon	5%		2020 · HS 2017
Lesotho	0%		2023
Liberia	10%		2023
Libya	5%		2021 · HS 2017
Liechtenstein	2.7%*		2021 · HS 2017
Macao SAR China	0%		2023
Madagascar	5%		2023
Malawi	0%		2021 · HS 2017
Malaysia	0%		2023
Maldives	0%		2023
Mali	10%		2023
Mauritania	10%		2023 · HS 2017
Mauritius	0%		2023
Mexico	8.3%	0% – 15%	2023 · HS 2017
Micronesia	4%		2021 · HS 2017
Moldova	5%		2023 · HS 2017
Mongolia	5%		2023
Montserrat	25%		2023 · HS 2017
Morocco	15%	2.5% – 40%	2023
Mozambique	7.5%		2023
Myanmar (Burma)	10%		2023 · HS 2017
Namibia	0%		2023
Nauru	10%		2021 · HS 2017
Nepal	15%		2023
New Zealand	0.3%	0% – 5%	2023
Nicaragua	5%		2023
Niger	10%		2023
Nigeria	10%		2023
North Macedonia	0%		2023
Norway	0%		2023
Oman	5%		2023
Pakistan	11%		2023
Palau	0%		2023 · HS 2012
Palestinian Territories	8%		2017 · HS 2017
Panama	1.5%	0% – 6%	2023
Papua New Guinea	0%		2023
Paraguay	11%		2023 · HS 2017
Peru	6%		2023 · HS 2017
Philippines	1%		2023
Qatar	5%		2023
Russia	4%	0% – 5%	2021 · HS 2017
Rwanda	10%		2023
Samoa	8%		2020 · HS 2017
São Tomé & Príncipe	10%		2019 · HS 2017
Saudi Arabia	5%		2023
Senegal	10%		2023
Seychelles	0%		2023
Sierra Leone	10%		2023
Singapore	0%		2023 · HS 2017
Solomon Islands	10%		2023 · HS 2017
Somalia	15%		2023 · HS 2017
South Africa	0%		2023
South Korea	12%	5% – 30%	2023
Sri Lanka	20%		2023
St Kitts & Nevis	8.3%	5% – 15%	2023
St Lucia	8.3%	5% – 15%	2023 · HS 2012
St Pierre & Miquelon	10%		2021 · HS 2017
St Vincent & the Grenadines	8.3%	5% – 15%	2023
Sudan	3%		2021 · HS 2017
Suriname	8.3%	5% – 15%	2023 · HS 2007
Switzerland	1.9%*		2023
Syria	1%		2020 · HS 2012
Tajikistan	6.5%		2021 · HS 2012
Tanzania	10%		2023
Thailand	3%		2023
Togo	10%		2023
Tonga	0%		2023 · HS 2017
Trinidad & Tobago	5%	0% – 15%	2023 · HS 2012
Türkiye	3.2%	0% – 13%	2023
Tuvalu	15%		2017 · HS 2017
Uganda	10%		2023
Ukraine	4%	0% – 5%	2023 · HS 2017
United Arab Emirates	5%		2023
United Kingdom	0%		2023
United States	0%		2023
Uruguay	0%		2023 · HS 2017
Uzbekistan	0%		2021 · HS 2017
Vanuatu	20%		2023
Venezuela	14%		2023 · HS 2017
Vietnam	9%	8% – 10%	2023
Wallis & Futuna	10%		2021 · HS 2012
Yemen	5%		2017 · HS 2017
Zambia	5%		2023
Zimbabwe	0.1%		2023

Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)

Classifications and correspondences

Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.

SITC Rev. 4

55141 Mixtures of odoriferous substances & mixtures (includingalcoholic solutions) with a basis of one/more of thesesubstances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages, of a kind used in the food/drink industries

End use (BEC Rev. 5)

Intermediate goods · BEC 711220

CPC 2.1 product

35410 Essential oils and concentrates, aqueous distillates and aqueous solutions thereof; resinoids; terpenic by-products of the deterpenation of essential oils; mixtures of odoriferous substances of a kind used as raw materials in industry

ISIC Rev. 4 activity

2029 Manufacture of other chemical products n.e.c.

Earlier HS editions

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 14

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.

1. Quota 30 June 2026 · Applies from: 16 July 2026

   Regulation (EU) 2026/1455 of the European Parliament and of the Council of 25 June 2026 on the adjustment of customs duties on imports of certain goods originating in the United States of America and opening of tariff quotas for imports of certain goods originating in the United States of America

   CELEX 32026R1455 · Source: eur-lex.europa.eu

2. Rules of origin 18 March 2026 · Applies from: 30 March 2026

   Decision No 1/2026 of the Trade Committee established under the Interim Partnership Agreement between the European Community, of the one part, and the Pacific states, of the other part, of 30 January 2026 amending certain provisions of Protocol II concerning the definition of the concept of originating products and methods of administrative cooperation [2026/498]

   CELEX 22026D0498 · Source: eur-lex.europa.eu

Rule changes →

Questions and answers