Subheading · Chapter 33 · Heading 3302

3302.90

3302.90: Mixtures of odoriferous substances and mixtures: other

Other odoriferous mixtures (non-food)

Official description Other

3302.90 is the HS subheading for other odoriferous mixtures (non-food), under heading 3302 in chapter 33.

What you pay

Importing into UK

Customs duty Free standard rate · across 2 national lines depends on the country of origin
Additional duties and charges — Import requirements: 3
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 3302 90 00 00 Other
  2. 3302 90 10 00 Alcoholic solutions Free
  3. 3302 90 90 00 Other Free

Additional duties and import rules

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

Import requirements 3

  • Import controlVeterinary control
    Applies to goods from
    Afghanistan, Albania, Algeria, American Samoa, Andorra, Angola, Anguilla, Antarctica and 232 more
    Legal act
    S.I. 2019/782
    Documents
    • 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).
    • 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
    • Y930 The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Ukraine
    Legal act
    S.I. 2022/395
    Documents
    • 9009
    • 9010
    • 9017
  • Import controlImport control - CITES
    Applies to goods from
    all countries
    Legal act
    2021 No. 54
    Documents
    • C400 Presentation of the required "CITES" certificate
    • Y900 Declared goods do not belong to the Washington Convention (CITES)

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—Free
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, 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")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, 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 more

Antigua & 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 more

Anguilla, 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–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

last 12 months£193.9m-2.3% · previous 12 months
Average import price£12.96 per kg
Jan 2024: £16.1mFeb 2024: £15.9mMar 2024: £16.5mApr 2024: £17.3mMay 2024: £15.7mJun 2024: £17.2mJul 2024: £17.4mAug 2024: £15.3mSept 2024: £14.8mOct 2024: £16.8mNov 2024: £15.6mDec 2024: £17mJan 2025: £18.8mFeb 2025: £17.4mMar 2025: £18.2mApr 2025: £17.2mMay 2025: £16mJun 2025: £14.1mJul 2025: £17.3mAug 2025: £15.2mSept 2025: £16mOct 2025: £15.8mNov 2025: £14.2mDec 2025: £14.3mJan 2026: £15.2mFeb 2026: £16.5mMar 2026: £15.3mApr 2026: £17.7mMay 2026: £15.9mJun 2026: £18.6mJul 2026: £17.5mAug 2026: £16.9m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Netherlands £52.7m 27.2% -6.8%
Switzerland £50.8m 26.2% +15.2%
France £30.4m 15.7% +18.2%
Germany £27.6m 14.2% -35.7%
United States £6.8m 3.5% -16.4%
Singapore £5.1m 2.7% +1,486.7%
Spain £4.5m 2.3% -0.1%
Italy £3.8m 2% +27.9%

Same subheading in other tariffs

World trade in 2024

3302.90 · US$11.1bn

Trade value (US$) no reported trade < US$238kUS$238k+US$5m+US$83m+> US$1bn

Exports: 169
  1. France: US$2.1bn
  2. Switzerland: US$1.5bn
  3. Singapore: US$1.2bn
  4. Germany: US$1.2bn
  5. United States: US$1bn
  6. Netherlands: US$753m
  7. United Kingdom: US$593m
  8. Spain: US$520m
  9. China: US$392m
  10. India: US$367m
  11. Türkiye: US$206m
  12. Italy: US$165m
  13. Mexico: US$154m
  14. Japan: US$146m
  15. Indonesia: US$136m
  16. Hong Kong SAR China: US$99m
  17. Malaysia: US$83m
  18. Poland: US$47m
  19. Colombia: US$44m
  20. United Arab Emirates: US$40m
  21. Brazil: US$31m
  22. Honduras: US$29m
  23. Bulgaria: US$25m
  24. Belgium: US$24m
  25. South Korea: US$19m
  26. Thailand: US$16m
  27. Argentina: US$14m
  28. Greece: US$13m
  29. Austria: US$12m
  30. Latvia: US$11m
  31. Canada: US$10m
  32. Romania: US$10m
  33. South Africa: US$9m
  34. Lithuania: US$8m
  35. Israel: US$8m
  36. Croatia: US$7m
  37. Czechia: US$7m
  38. Ireland: US$7m
  39. Australia: US$6m
  40. Hungary: US$6m
  41. Chile: US$5m
  42. Portugal: US$4m
  43. Egypt: US$4m
  44. Costa Rica: US$4m
  45. Taiwan: US$3m
  46. Guatemala: US$3m
  47. Senegal: US$3m
  48. Tunisia: US$3m
  49. Estonia: US$3m
  50. Finland: US$3m
  51. Eswatini: US$2m
  52. Uruguay: US$2m
  53. Denmark: US$2m
  54. Cyprus: US$2m
  55. Slovenia: US$2m
  56. Saudi Arabia: US$2m
  57. Norway: US$2m
  58. New Zealand: US$2m
  59. Russia: US$2m
  60. Georgia: US$2m

Top exporters

RankCountryValueShare
1 France US$2.1bn 19.1%
2 Switzerland US$1.5bn 13.3%
3 Singapore US$1.2bn 11%
4 Germany US$1.2bn 10.4%
5 United States US$1bn 9.4%
6 Netherlands US$753m 6.8%
7 United Kingdom US$593m 5.3%
8 Spain US$520m 4.7%
9 China US$392m 3.5%
10 India US$367m 3.3%

Top importers

RankCountryValueShare
1 France US$937m 8.4%
2 United Arab Emirates US$741m 6.7%
3 Spain US$658m 5.9%
4 Germany US$596m 5.4%
5 Italy US$472m 4.2%
6 Mexico US$419m 3.8%
7 Thailand US$394m 3.5%
8 Indonesia US$389m 3.5%
9 Vietnam US$379m 3.4%
10 Poland US$364m 3.3%

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
  • 36number of duty-free countries (MFN)
  • 45%highest: Bahamas, Bangladesh, Bermuda

165

Importing countryMFN dutylines from – todata year
Afghanistan 5% 2018 · HS 2012
Albania 2% 2023
Algeria 5% 2023
Angola 0% 2023 · HS 2017
Anguilla 15% 2021 · HS 2017
Antigua & Barbuda 5% 2021 · HS 2007
Argentina 14% 2023 · HS 2017
Armenia 5% 2023
Aruba 12% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 45% 2022
Bahrain 5% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 5% 2022 · HS 2017
Belarus 5% 2021 · HS 2017
Belize 5% 2023
Benin 10% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 10% 2023 · HS 2017
Bosnia & Herzegovina 5% 2022
Botswana 5% 0% – 10% 2023
Brazil 14% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 10% 2023
Burundi 0% 2023
Cambodia 0% 2023 · HS 2017
Cameroon 10% 2023
Canada 5% 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 10% 2023
Colombia 5% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 10% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 2.5% 0% – 5% 2023
Côte d’Ivoire 10% 2023 · HS 2017
Cuba 5% 2023 · HS 2017
Dominica 0% 2023 · HS 2017
Dominican Republic 0% 2023
Ecuador 0% 2023 · HS 2017
Egypt 5% 2019 · HS 2017
El Salvador 1.7% 0% – 5% 2022
Equatorial Guinea 10% 2023
Eswatini 5% 0% – 10% 2023
Ethiopia 22% 10% – 35% 2021 · HS 2017
European Union (27 countries) 0% 2023
Fiji 5% 2023
French Polynesia 8% 2023
Gabon 10% 2023
Gambia 10% 2023
Georgia 0% 2022 · HS 2017
Ghana 10% 2023
Gibraltar 6% 2023 · HS 2017
Grenada 5% 2023 · HS 2012
Guatemala 0% 2023
Guinea 10% 2023
Guinea-Bissau 10% 2023
Guyana 5% 2023 · HS 2017
Haiti 0% 2020 · HS 2017
Honduras 1.7% 0% – 5% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 10% 2023
Indonesia 5% 2023
Iran 7.5% 5% – 10% 2020 · HS 2017
Israel 8% 2022 · HS 2017
Jamaica 0% 2023
Japan 0% 2023
Jordan 0% 2023
Kazakhstan 5% 2023
Kenya 0% 2023
Kiribati 20% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 5% 2021 · HS 2017
Laos 5% 2023 · HS 2017
Lebanon 5% 2020 · HS 2017
Lesotho 5% 0% – 10% 2023
Liberia 10% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 2.8%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 10% 2023
Malawi 13% 0% – 25% 2021 · HS 2017
Malaysia 0% 2023
Maldives 0% 2023
Mali 10% 2023
Mauritania 10% 2023 · HS 2017
Mauritius 0% 2023
Mexico 5% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 5% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 25% 2023 · HS 2017
Morocco 2.5% 2023
Mozambique 7.5% 2023
Myanmar (Burma) 10% 2023 · HS 2017
Namibia 5% 0% – 10% 2023
Nauru 10% 2021 · HS 2017
Nepal 15% 2023
New Zealand 0% 2023
Nicaragua 1.7% 0% – 5% 2023
Niger 10% 2023
Nigeria 10% 2023
North Macedonia 0% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 7% 3% – 11% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 8% 2017 · HS 2017
Panama 1.3% 0% – 5% 2023
Papua New Guinea 0% 2023
Paraguay 8.3% 0% – 14% 2023 · HS 2017
Peru 6% 2023 · HS 2017
Philippines 1% 2023
Qatar 5% 2023
Russia 5% 2021 · HS 2017
Rwanda 0% 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 5% 2023 · HS 2017
South Africa 5% 0% – 10% 2023
South Korea 6.5% 2023
Sri Lanka 0% 2023
St Kitts & Nevis 5% 2023
St Lucia 5% 2023 · HS 2012
St Pierre & Miquelon 10% 2021 · HS 2017
St Vincent & the Grenadines 5% 2023
Sudan 3% 2021 · HS 2017
Suriname 5% 2023 · HS 2007
Switzerland 2.1%* 2023
Syria 1% 2020 · HS 2012
Tajikistan 6.5% 2021 · HS 2012
Tanzania 0% 2023
Thailand 3% 2023
Togo 10% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 0% 2023 · HS 2012
Türkiye 13% 0% – 25% 2023
Tuvalu 15% 2017 · HS 2017
Uganda 0% 2023
Ukraine 5% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 0% 2023
United States 0% 2023
Uruguay 4.7% 0% – 14% 2023 · HS 2017
Uzbekistan 0% 2021 · HS 2017
Vanuatu 20% 2023
Venezuela 14% 2023 · HS 2017
Vietnam 5% 2023
Wallis & Futuna 10% 2021 · HS 2012
Yemen 7.5% 5% – 10% 2017 · HS 2017
Zambia 10% 5% – 15% 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
55149 Other mixtures of odoriferous substances & mixtures (including alcoholic solutions) with a basis of one/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
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

HSCode
20173302.90unchanged
20123302.90unchanged
20073302.90unchanged
20023302.90unchanged
19963302.90unchanged
19923302.90unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 11

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.

  • N334106 U.S. CBP 9 August 2023 · 3302.90.10.50

    The tariff classification of essential oil blends from Spain

  • N319445 U.S. CBP 27 May 2021 · 3302.90.10.50

    The tariff classification of an aromatherapy inhaler and fragrance inserts from Canada

  • H304957 U.S. CBP 20 October 2020 · 3302.90.10.50

    Application for Further Review of Protest Number 0901-18-100238; tariff classification of electronic cigarette flavoring liquids

  • H280915 U.S. CBP 24 July 2017 · 3302.90.10.50

    Modification of NY 818805 classification of Musk 50/DEP/BB/IPM (Chemical Name – 1,3,4,6,7,8-Hexamethyl-Cyclopenta(G)-2-Benzopyran; CAS 1222-05-5)

  • H267036 U.S. CBP 3 July 2017 · 3302.90.10.50

    Protest and Application for Further Review of Protest No. 4601-15-100529; Astromusk Concentrate Combined with One of Four Solvents (BB, DEP, DPG, or IPM)

  • N282441 U.S. CBP 7 February 2017 · 3302.90.10.50

    The tariff classification of AlphaImprove 4D Hair from Brazil

  • 600015521 HMRC 9 July 2026 – 8 July 2029 · 3302 90 90 00

    A mixture, containing food-grade flavourings with diluents & carriers, intended for E-cigarette & Vape Fluid style products. The product is flavoured/scented to resemble a berry fruit jam and toasted bread mixture. It is in the form of a transparent viscous liquid.

  • 600015523 HMRC 9 July 2026 – 8 July 2029 · 3302 90 90 00

    A mixture, containing food-grade flavourings with diluents & carriers, intended for E-cigarette & Vape Fluid style products. The product is watermelon flavour, in the form of a largely transparent, off-yellow liquid.

  • 600014178 HMRC 8 December 2025 – 7 December 2028 · 3302 90 90 00

    A preparation made from a mixture of odoriferous substances and solvent. This product will be used to provide flavour and fragrance in toothpastes and mouthwashes.

11 rulings in total for this code

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. GB Sanctions · Applies from:

    The Russia (Sanctions) (EU Exit) (Amendment) Regulations 2026

    S.I. 2026/543 · Source: legislation.gov.uk

Rule changes →

In the UK Global Tariff, subheading 3302.90 covers 2 tariff lines and the duty is duty-free.

The EU Combined Nomenclature divides subheading 3302.90 into 2 tariff lines; the duty is duty-free.

Goods from 173 countries can enter the UK at a preferential rate instead of the standard Free; 173 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

In the 12 months to August 2026, the UK imported other odoriferous mixtures (non-food) worth £193.9m (down 2% on the year before), at an average of £12.96 per kg; Netherlands supplied 27%, followed by Switzerland.

World trade in other odoriferous mixtures (non-food) reached US$11.1bn in 2024, up 10.3% on 2023.

France was the largest exporter with 19.1% of the total, ahead of Switzerland.

Questions and answers

What is the HS code for mixtures of odoriferous substances and mixtures: other?

Mixtures of odoriferous substances and mixtures: other fall under HS subheading 3302.90, part of heading 3302, 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 3302.90 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 3302.90 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most mixtures of odoriferous substances and mixtures?

France, with US$2.1bn in 2024 (19.1% of world exports).

Which countries can export other odoriferous mixtures (non-food) to the UK duty-free?

173 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.

Where does the UK import other odoriferous mixtures (non-food) from?

In the 12 months to August 2026, the largest suppliers were Netherlands (27%), Switzerland (26%) and France (16%), out of total imports of £193.9m.

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