Subheading · Chapter 33 · Heading 3307

3307.49

3307.49: Preparations for perfuming or deodorising rooms, including: other

Room fragrances (other)

Official description Other

3307.49 is the HS subheading for room fragrances (other), under heading 3307 in chapter 33.

What you pay

Importing into UK

Customs duty 6% standard rate · across 2 national lines depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 3
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 3307 49 00 00 Other 6%
  2. 3307 49 00 10 Technical aerosols that contain hydrofluorocarbons (hfcs) with global warming potential (gwp) of 150 or more 6%
  3. 3307 49 00 90 Other 6%

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 3

  • 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 fluorinated greenhouse gases
    Applies to goods from
    all countries
    Legal act
    517/2014
    Documents
    • Y054 Goods labelled according to the provisions of Article 12 of Regulation (EU) 2024/573
    • Y053
    • Y986 Exemption from import prohibition according to Article 11.1 and 11.2 of Regulation (EU) 2024/573
    • Y926
    • 9066
    • Y950
    • Y123 Undertaking registered in the F-Gas Portal according to Article 20 of Regulation (EU) 2024/573
    • Y124
    • Y976
  • Import controlImport control on luxury goods
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
    Documents
    • Y945 Travellers' personal effects or goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
    • Y946 Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509)

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—6%
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–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

last 12 months£230.5m+4.4% · previous 12 months
Average import price£5.25 per kg
Jan 2024: £16.9mFeb 2024: £13.5mMar 2024: £13.4mApr 2024: £15.4mMay 2024: £13mJun 2024: £17.5mJul 2024: £16.6mAug 2024: £19.3mSept 2024: £18.8mOct 2024: £22.3mNov 2024: £20.6mDec 2024: £17.9mJan 2025: £18.1mFeb 2025: £16.1mMar 2025: £17.6mApr 2025: £14.6mMay 2025: £17.5mJun 2025: £15.8mJul 2025: £21mAug 2025: £20.5mSept 2025: £23.1mOct 2025: £22.7mNov 2025: £21mDec 2025: £19.1mJan 2026: £17.4mFeb 2026: £17.3mMar 2026: £18.2mApr 2026: £14.3mMay 2026: £17.7mJun 2026: £16.3mJul 2026: £22.6mAug 2026: £20.8m 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
China £59.9m 26% +5.6%
Italy £30.3m 13.1% +6.1%
Spain £29.9m 13% +21.2%
Bulgaria £16.1m 7% -3.8%
Netherlands £15.9m 6.9% -11%
Poland £14.7m 6.4% +25.3%
United States £9.6m 4.2% -13.4%
United Kingdom £7.5m 3.2% +12.1%

Same subheading in other tariffs

World trade in 2024

3307.49 · US$3.9bn

Trade value (US$) no reported trade < US$249kUS$249k+US$7m+US$75m+> US$206m

Exports: 168
  1. China: US$710m
  2. Mexico: US$430m
  3. United States: US$282m
  4. Netherlands: US$264m
  5. Poland: US$206m
  6. Italy: US$202m
  7. Türkiye: US$188m
  8. United Kingdom: US$163m
  9. Spain: US$157m
  10. Germany: US$136m
  11. France: US$116m
  12. Bulgaria: US$105m
  13. Thailand: US$100m
  14. Hungary: US$86m
  15. Vietnam: US$77m
  16. Belgium: US$75m
  17. Czechia: US$57m
  18. Switzerland: US$43m
  19. India: US$40m
  20. Japan: US$37m
  21. Portugal: US$28m
  22. Malaysia: US$26m
  23. United Arab Emirates: US$25m
  24. Taiwan: US$24m
  25. South Korea: US$22m
  26. Canada: US$19m
  27. Argentina: US$18m
  28. Austria: US$16m
  29. Australia: US$16m
  30. Singapore: US$16m
  31. Egypt: US$14m
  32. Indonesia: US$13m
  33. Russia: US$13m
  34. South Africa: US$12m
  35. Slovakia: US$12m
  36. Denmark: US$9m
  37. Sweden: US$9m
  38. Slovenia: US$8m
  39. Colombia: US$7m
  40. Romania: US$7m
  41. Greece: US$6m
  42. Peru: US$6m
  43. Lithuania: US$6m
  44. Uruguay: US$5m
  45. Hong Kong SAR China: US$5m
  46. Brazil: US$5m
  47. Ukraine: US$4m
  48. Saudi Arabia: US$4m
  49. Ireland: US$3m
  50. Jordan: US$3m
  51. Serbia: US$3m
  52. New Zealand: US$3m
  53. Philippines: US$3m
  54. Croatia: US$3m
  55. Oman: US$2m
  56. Costa Rica: US$2m
  57. Kuwait: US$2m
  58. Tunisia: US$2m
  59. Côte d’Ivoire: US$2m
  60. Latvia: US$2m

Top exporters

RankCountryValueShare
1 China US$710m 18.3%
2 Mexico US$430m 11.1%
3 United States US$282m 7.3%
4 Netherlands US$264m 6.8%
5 Poland US$206m 5.3%
6 Italy US$202m 5.2%
7 Türkiye US$188m 4.8%
8 United Kingdom US$163m 4.2%
9 Spain US$157m 4%
10 Germany US$136m 3.5%

Top importers

RankCountryValueShare
1 United States US$599m 15.4%
2 Germany US$248m 6.4%
3 United Kingdom US$242m 6.2%
4 Japan US$201m 5.2%
5 Netherlands US$201m 5.2%
6 France US$150m 3.9%
7 Canada US$134m 3.5%
8 Poland US$124m 3.2%
9 Belgium US$113m 2.9%
10 Italy US$98m 2.5%

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.

  • 15%median duty
  • 11number of duty-free countries (MFN)
  • 60%highest: Kiribati, Egypt, Sudan

165

Importing countryMFN dutylines from – todata year
Afghanistan 16% 2018 · HS 2012
Albania 6% 2023
Algeria 30% 2023
Angola 20% 2023 · HS 2017
Anguilla 15% 2021 · HS 2017
Antigua & Barbuda 20% 2021 · HS 2007
Argentina 18% 2023 · HS 2017
Armenia 6.5% 2023
Aruba 3% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 20% 2022
Bahrain 5% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 20% 2022 · HS 2017
Belarus 6.5% 2021 · HS 2017
Belize 20% 2023
Benin 20% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 20% 2023 · HS 2017
Bosnia & Herzegovina 10% 2022
Botswana 10% 2023
Brazil 18% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 20% 2023
Burundi 25% 2023
Cambodia 35% 2023 · HS 2017
Cameroon 30% 2023
Canada 6.5% 2023
Cape Verde 10% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 30% 2023
Chad 30% 2023
Chile 6% 2023 · HS 2017
China 3% 2023
Colombia 15% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 30% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 14% 2023
Côte d’Ivoire 20% 2023 · HS 2017
Cuba 30% 2023 · HS 2017
Dominica 20% 2023 · HS 2017
Dominican Republic 20% 2023
Ecuador 20% 2023 · HS 2017
Egypt 45% 2019 · HS 2017
El Salvador 15% 2022
Equatorial Guinea 30% 2023
Eswatini 10% 2023
Ethiopia 35% 2021 · HS 2017
European Union (27 countries) 6.5% 2023
Fiji 14% 5% – 32% 2023
French Polynesia 13% 2023
Gabon 30% 2023
Gambia 20% 2023
Georgia 5% 2022 · HS 2017
Ghana 20% 2023
Gibraltar 3% 2023 · HS 2017
Grenada 20% 2023 · HS 2012
Guatemala 0% 2023
Guinea 20% 2023
Guinea-Bissau 20% 2023
Guyana 20% 2023 · HS 2017
Haiti 5% 2020 · HS 2017
Honduras 15% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 20% 2023
Indonesia 10% 2023
Iran 26% 2020 · HS 2017
Israel 12% 2022 · HS 2017
Jamaica 20% 2023
Japan 3.9% 2023
Jordan 5% 2023
Kazakhstan 5% 2023
Kenya 25% 2023
Kiribati 60% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 6.5% 2021 · HS 2017
Laos 10% 2023 · HS 2017
Lebanon 15% 2020 · HS 2017
Lesotho 10% 2023
Liberia 20% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 5.1%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 25% 2021 · HS 2017
Malaysia 0% 2023
Maldives 0% 2023
Mali 20% 2023
Mauritania 20% 2023 · HS 2017
Mauritius 0% 2023
Mexico 10% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 6.5% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 30% 2023 · HS 2017
Morocco 2.5% 2023
Mozambique 20% 2023
Myanmar (Burma) 3% 2023 · HS 2017
Namibia 10% 2023
Nauru 10% 2021 · HS 2017
Nepal 10% 2023
New Zealand 5% 2023
Nicaragua 15% 2023
Niger 20% 2023
Nigeria 20% 2023
North Macedonia 6.5% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 20% 2023
Palau 25% 2023 · HS 2012
Palestinian Territories 12% 2017 · HS 2017
Panama 11% 6.5% – 15% 2023
Papua New Guinea 10% 2023
Paraguay 18% 2023 · HS 2017
Peru 6% 2023 · HS 2017
Philippines 7% 2023
Qatar 5% 2023
Russia 6.5% 2021 · HS 2017
Rwanda 25% 2023
Samoa 20% 2020 · HS 2017
São Tomé & Príncipe 20% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 20% 2023
Seychelles 13% 0% – 25% 2023
Sierra Leone 20% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 25% 2023 · HS 2017
South Africa 10% 2023
South Korea 6.5% 2023
Sri Lanka 20% 2023
St Kitts & Nevis 25% 2023
St Lucia 20% 2023 · HS 2012
St Pierre & Miquelon 20% 2021 · HS 2017
St Vincent & the Grenadines 20% 2023
Sudan 40% 2021 · HS 2017
Suriname 20% 2023 · HS 2007
Switzerland 4.2%* 2023
Syria 30% 2020 · HS 2012
Tajikistan 6.5% 2021 · HS 2012
Tanzania 25% 2023
Thailand 20% 2023
Togo 20% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 20% 2023 · HS 2012
Türkiye 32% 2023
Tuvalu 15% 2017 · HS 2017
Uganda 25% 2023
Ukraine 6.5% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 6% 2023
United States 6% 2023
Uruguay 18% 2023 · HS 2017
Uzbekistan 20% 2021 · HS 2017
Vanuatu 20% 2023
Venezuela 18% 2023 · HS 2017
Vietnam 20% 2023
Wallis & Futuna 10% 2021 · HS 2012
Yemen 10% 2017 · HS 2017
Zambia 25% 2023
Zimbabwe 0.4% 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
55354 Preparations for perfuming/deodorizing rooms (including odoriferous preparations used during religious rites)
End use (BEC Rev. 5)
Consumption goods · BEC 713101
CPC 2.1 product
35331 Preparations for perfuming or deodorizing rooms
ISIC Rev. 4 activity
2023 Manufacture of soap and detergents, cleaning and polishing preparations, perfumes and toilet preparations

Earlier HS editions

HSCode
20173307.49unchanged
20123307.49unchanged
20073307.49unchanged
20023307.49unchanged
19963307.49unchanged
19923307.49unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 24

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.

  • N364962 U.S. CBP 8 October 2026 · 3307.49.00.00

    The tariff classification of Ofa Karri Dreamy Pillow and Ofa Karri Daily Defense from France

  • N364960 U.S. CBP 30 September 2026 · 3307.49.00.00

    The tariff classification of three home mist sprays from France

  • N347480 U.S. CBP 15 April 2025 · 3307.49.00.00

    The tariff classification of a scent delivery system, scented oil, or scented room spray, and an artificial Christmas tree from China.

  • N340786 U.S. CBP 1 July 2024 · 3307.49.00.00

    The tariff classification of Aromatherapy Pillow Mist from China

  • N339704 U.S. CBP 22 May 2024 · 3307.49.00.00

    The tariff classification of a room spray, reed diffuser, and candle from Turkey

  • N328588 U.S. CBP 27 October 2022 · 3307.49.00.00

    The tariff classification of a “Christmas Tree Oil Diffuser” from China

  • 600014010 HMRC 30 September 2025 – 29 September 2028 · 3307 49 00 90

    Scented wax cubes designed to perfume homes. Instructions for use: place 1-2 wax cubes in electric or wax melt burner (not included) and this perfumes the room. Dimensions: 3.60 in. x 2.70 in. x 1.00 in. 6 cubes packaged in a plastic pack.

  • 600013475 HMRC 6 August 2025 – 5 August 2028 · 3307 49 00 90

    Winter Large Home Scenting Set 3 items with the same "Winter" fragrance; diffuser (150ml), home spray (100ml) and mineral votive candle (140g) in a glass vessel. It is packaged within a white cardboard box.

  • 600012909 HMRC 22 June 2025 – 21 June 2028 · 3307 49 00 90

    The product is a home scenting set. It is composed of 3 items with the same "Winter" fragrance; mini diffuser (50ml), mini home spray (15ml) and mineral votive candle (70g) in a glass vessel. It is packaged within a white cardboard box.

  • 600011982 HMRC 28 January 2025 – 27 January 2028 · 3307 49 00 90

    Fruit car air fresheners supplied in bulk quantities. These are ideal to use in cars to give a nice fruit scent around the car. Comes in 4 different scents. They are individually in the shape of the fruit, have a smiley face and an attachment to hang them. 4 Pack contains Orange, Cherry,…

  • 600010084 HMRC 25 March 2024 – 24 March 2027 · 3307 49 00 90

    Room deodoriser. The product is used to deodorise the air in rooms, on cloth, or anywhere an unpleasant odour is present. Made from Japanese Pine Extract, Camelia Extract and Oxalis Extract (all-natural plant based extracted materials) to be diluted with water before use. The products appearance…

24 rulings in total for this code

The UK Global Tariff divides subheading 3307.49 into 2 tariff lines; the duty is 6%.

Subheading 3307.49 is a single line in the EU Combined Nomenclature, where the duty is 6.5%.

174 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of 6%.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

Imports of room fragrances (other) into the UK came to £230.5m between September 2025 and August 2026 (up 4% on the year before); China supplied 26%, followed by Italy.

In 2024, countries exported room fragrances (other) worth US$3.9bn (+10.1% year on year).

The largest exporter was China (US$710m), followed by Mexico.

Products classified here

Questions and answers

What is the HS code for preparations for perfuming or deodorising rooms, including: other?

Preparations for perfuming or deodorising rooms, including: other fall under HS subheading 3307.49, part of heading 3307, in section VI of the Harmonized System.

What is the import duty on preparations for perfuming or deodorising rooms in the UK?

Under the UK Global Tariff, imports under 3307.49 from countries without a preferential agreement are charged at 6%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on preparations for perfuming or deodorising rooms in the EU?

Under the EU Combined Nomenclature, imports under 3307.49 from countries without a preferential agreement are charged at 6.5%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most preparations for perfuming or deodorising rooms?

China, with US$710m in 2024 (18.3% of world exports).

Which countries can export room fragrances (other) 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 6% applies. Pick a country above to see its rate.

Is there anti-dumping duty on room fragrances (other)?

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 room fragrances (other) from?

In the 12 months to August 2026, the largest suppliers were China (26%), Italy (13%) and Spain (13%), out of total imports of £230.5m.

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Typical products

Everyday names, not part of the legal text.