Subheading · Chapter 33 · Heading 3302
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
Rates by national line · UK Global Tariff
UK lines →- 3302 90 00 00 Other
- 3302 90 10 00 Alcoholic solutions Free
- 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
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–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 |
|---|---|---|---|
| £52.7m | 27.2% | -6.8% | |
| £50.8m | 26.2% | +15.2% | |
| £30.4m | 15.7% | +18.2% | |
| £27.6m | 14.2% | -35.7% | |
| £6.8m | 3.5% | -16.4% | |
| £5.1m | 2.7% | +1,486.7% | |
| £4.5m | 2.3% | -0.1% | |
| £3.8m | 2% | +27.9% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$238kUS$238k+US$5m+US$83m+> US$1bn
Exports: 169
- France: US$2.1bn
- Switzerland: US$1.5bn
- Singapore: US$1.2bn
- Germany: US$1.2bn
- United States: US$1bn
- Netherlands: US$753m
- United Kingdom: US$593m
- Spain: US$520m
- China: US$392m
- India: US$367m
- Türkiye: US$206m
- Italy: US$165m
- Mexico: US$154m
- Japan: US$146m
- Indonesia: US$136m
- Hong Kong SAR China: US$99m
- Malaysia: US$83m
- Poland: US$47m
- Colombia: US$44m
- United Arab Emirates: US$40m
- Brazil: US$31m
- Honduras: US$29m
- Bulgaria: US$25m
- Belgium: US$24m
- South Korea: US$19m
- Thailand: US$16m
- Argentina: US$14m
- Greece: US$13m
- Austria: US$12m
- Latvia: US$11m
- Canada: US$10m
- Romania: US$10m
- South Africa: US$9m
- Lithuania: US$8m
- Israel: US$8m
- Croatia: US$7m
- Czechia: US$7m
- Ireland: US$7m
- Australia: US$6m
- Hungary: US$6m
- Chile: US$5m
- Portugal: US$4m
- Egypt: US$4m
- Costa Rica: US$4m
- Taiwan: US$3m
- Guatemala: US$3m
- Senegal: US$3m
- Tunisia: US$3m
- Estonia: US$3m
- Finland: US$3m
- Eswatini: US$2m
- Uruguay: US$2m
- Denmark: US$2m
- Cyprus: US$2m
- Slovenia: US$2m
- Saudi Arabia: US$2m
- Norway: US$2m
- New Zealand: US$2m
- Russia: US$2m
- Georgia: US$2m
Trade value (US$) no reported trade < US$6mUS$6m+US$42m+US$157m+> US$394m
Imports: 205
- France: US$937m
- United Arab Emirates: US$741m
- Spain: US$658m
- Germany: US$596m
- Italy: US$472m
- Mexico: US$419m
- Thailand: US$394m
- Indonesia: US$389m
- Vietnam: US$379m
- Poland: US$364m
- Saudi Arabia: US$349m
- Russia: US$275m
- United Kingdom: US$251m
- Philippines: US$223m
- Türkiye: US$221m
- China: US$192m
- Japan: US$190m
- United States: US$181m
- India: US$159m
- Egypt: US$158m
- Switzerland: US$157m
- South Korea: US$139m
- Netherlands: US$137m
- South Africa: US$136m
- Canada: US$133m
- Algeria: US$123m
- Nigeria: US$116m
- Czechia: US$114m
- Colombia: US$110m
- Hungary: US$99m
- Malaysia: US$98m
- Pakistan: US$93m
- Brazil: US$90m
- Belgium: US$86m
- Jordan: US$76m
- Romania: US$74m
- Guatemala: US$67m
- Israel: US$65m
- Greece: US$62m
- Iran: US$61m
- Bulgaria: US$57m
- Côte d’Ivoire: US$57m
- Singapore: US$53m
- Serbia: US$51m
- Bangladesh: US$50m
- Iraq: US$49m
- Peru: US$46m
- Morocco: US$44m
- Hong Kong SAR China: US$43m
- Australia: US$43m
- Portugal: US$42m
- Taiwan: US$41m
- Ecuador: US$39m
- Lithuania: US$38m
- Argentina: US$38m
- Ireland: US$36m
- Tunisia: US$35m
- Ukraine: US$32m
- Austria: US$31m
- Dominican Republic: US$30m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$2.1bn | 19.1% | |
| 2 | US$1.5bn | 13.3% | |
| 3 | US$1.2bn | 11% | |
| 4 | US$1.2bn | 10.4% | |
| 5 | US$1bn | 9.4% | |
| 6 | US$753m | 6.8% | |
| 7 | US$593m | 5.3% | |
| 8 | US$520m | 4.7% | |
| 9 | US$392m | 3.5% | |
| 10 | US$367m | 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 country | MFN duty | lines from – to | data year |
|---|---|---|---|
| 5% | 2018 · HS 2012 | ||
| 2% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 15% | 2021 · HS 2017 | ||
| 5% | 2021 · HS 2007 | ||
| 14% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 12% | 2021 · HS 2012 | ||
| 5% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 45% | 2022 | ||
| 5% | 2023 | ||
| 25% | 2023 · HS 2017 | ||
| 5% | 2022 · HS 2017 | ||
| 5% | 2021 · HS 2017 | ||
| 5% | 2023 | ||
| 10% | 2023 | ||
| 25% | 2023 | ||
| 10% | 2022 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2022 | ||
| 5% | 0% – 10% | 2023 | |
| 14% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 22% | 2021 · HS 2002 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 10% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 20% | 2021 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 2.5% | 0% – 5% | 2023 | |
| 10% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2019 · HS 2017 | ||
| 1.7% | 0% – 5% | 2022 | |
| 10% | 2023 | ||
| 5% | 0% – 10% | 2023 | |
| 22% | 10% – 35% | 2021 · HS 2017 | |
| 0% | 2023 | ||
| 5% | 2023 | ||
| 8% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 10% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2012 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 0% | 2020 · HS 2017 | ||
| 1.7% | 0% – 5% | 2023 | |
| 0% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 5% | 2023 | ||
| 7.5% | 5% – 10% | 2020 · HS 2017 | |
| 8% | 2022 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 20% | 2023 · HS 2002 | ||
| 5% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2020 · HS 2017 | ||
| 5% | 0% – 10% | 2023 | |
| 10% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 2.8%* | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 13% | 0% – 25% | 2021 · HS 2017 | |
| 0% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 4% | 2021 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 25% | 2023 · HS 2017 | ||
| 2.5% | 2023 | ||
| 7.5% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 0% – 10% | 2023 | |
| 10% | 2021 · HS 2017 | ||
| 15% | 2023 | ||
| 0% | 2023 | ||
| 1.7% | 0% – 5% | 2023 | |
| 10% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 7% | 3% – 11% | 2023 | |
| 3% | 2023 · HS 2012 | ||
| 8% | 2017 · HS 2017 | ||
| 1.3% | 0% – 5% | 2023 | |
| 0% | 2023 | ||
| 8.3% | 0% – 14% | 2023 · HS 2017 | |
| 6% | 2023 · HS 2017 | ||
| 1% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 8% | 2020 · HS 2017 | ||
| 10% | 2019 · HS 2017 | ||
| 5% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 0% – 10% | 2023 | |
| 6.5% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 · HS 2012 | ||
| 10% | 2021 · HS 2017 | ||
| 5% | 2023 | ||
| 3% | 2021 · HS 2017 | ||
| 5% | 2023 · HS 2007 | ||
| 2.1%* | 2023 | ||
| 1% | 2020 · HS 2012 | ||
| 6.5% | 2021 · HS 2012 | ||
| 0% | 2023 | ||
| 3% | 2023 | ||
| 10% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2012 | ||
| 13% | 0% – 25% | 2023 | |
| 15% | 2017 · HS 2017 | ||
| 0% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 4.7% | 0% – 14% | 2023 · HS 2017 | |
| 0% | 2021 · HS 2017 | ||
| 20% | 2023 | ||
| 14% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 10% | 2021 · HS 2012 | ||
| 7.5% | 5% – 10% | 2017 · HS 2017 | |
| 10% | 5% – 15% | 2023 | |
| 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
| HS | Code | |
|---|---|---|
| 2017 | 3302.90 | unchanged |
| 2012 | 3302.90 | unchanged |
| 2007 | 3302.90 | unchanged |
| 2002 | 3302.90 | unchanged |
| 1996 | 3302.90 | unchanged |
| 1992 | 3302.90 | unchanged |
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
The tariff classification of essential oil blends from Spain
- N319445 U.S. CBP
The tariff classification of an aromatherapy inhaler and fragrance inserts from Canada
- H304957 U.S. CBP
Application for Further Review of Protest Number 0901-18-100238; tariff classification of electronic cigarette flavoring liquids
- H280915 U.S. CBP
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
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
The tariff classification of AlphaImprove 4D Hair from Brazil
- 600015521 HMRC
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
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
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.
-
The Russia (Sanctions) (EU Exit) (Amendment) Regulations 2026
S.I. 2026/543 · Source: legislation.gov.uk
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.