Customs Import Tariff of Taiwan · CCC code · HS 3302.10
3302.10.10.00: Flavouring mixtures for food and drink industry: Compound alcoholic preparations based on odoriferous substance, of a kind used for the manufacture of beverages, with an alcoholic strength by volume exceeding 0.5% vol
Flavouring mixtures for food and drink industry
✓ Can be used in a customs declaration Data: Customs Import Tariff of Taiwan, in force from 24 April 2025 · checked on 24 October 2026
What you pay
Importing into Taiwan
Customs duty only: import VAT, other taxes and trade defence duties of this country are not covered here, and the duty calculator works only with the EU, Türkiye, US and UK tariffs.
Same subheading in other tariffs
3302.10 Of a kind used in the food or drink industries
UK Free Third-country duty 6 tariff lines 
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 
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 Taiwan lines: 3302.10
- 3302.10.10.00Compound alcoholic preparations based on odoriferous substance, of a kind used for the manufacture of beverages, with an alcoholic strength by volume exceeding 0.5% vol
- 3302.10.90.00Other mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used in the food or drink industries
Binding rulings for similar goods
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.
- N310070 U.S. CBP
The tariff classification of Coffee Flavor (Product # 592966 TP 0504) from Indonesia and Switzerland
- N308997 U.S. CBP
The tariff classification of Natural and Artificial Coffee Flavors from Switzerland and/or Indonesia
- N287035 U.S. CBP
The tariff classification of Capol ® 5102 and Capol ® 5013 M from Germany.
- N286206 U.S. CBP
The tariff classification of Capol ® 25-5550 from Germany.
- 600015232 HMRC
Vanilla extract. This is a baking and cooking Ingredient, that is used in both sweet and savoury foods. Vanilla Bean Extractives Fermented Ethanol Water
- 600015439 HMRC
Vanilla paste. This is a Baking and Cooking Ingredient, that is used in both sweet and savoury foods, used by chefs and bakers and manufacturing facilities for food products. Ingredients: Sugar Water Fermented Ethanol Vanilla Bean Extractives Vanilla Seeds Xanthan gum
- 600012738 HMRC
Lemon Flavour Blend kit. Consists of ingredients used for making Iced tea.
- 600011386 HMRC
This Flavour Blend Kit is one of the many ingredients used to make ice tea. It contains a peach flavour (an Odoriferous substance) and Peach juice; a juice (concentrate) to provide flavour to soft drinks. They are packaged in a carton.
14 rulings in total for this code
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.
In the Customs Import Tariff of Taiwan, 3302.10.10.00 is one of 2 lines under subheading 3302.10, of a kind used in the food or drink industries.
The column 1 rate is 20%, and quantities are declared in LTR.
For the same subheading, the UK duty is free, the EU duty is 0%–12.8%, the Türkiye duty is 0%–12.8%, the US duty is free, the Canada duty is free, the Mexico duty is 0%–15%, the Brazil duty is 12.6%, the Argentina duty is 12.6%, the Peru duty is 6%, the New Zealand duty is 0%–5%, the Japan duty is free, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 10%.
Taiwan imported goods of subheading 3302.10 worth US$73m in 2024; the largest supplier was Japan.
Questions and answers
What is the Taiwan import duty for CCC code 3302.10.10.00?
The column 1 rate in the Customs Import Tariff of Taiwan is 20%; the supplementary unit is LTR. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.
Where does Taiwan import these goods from?
For subheading 3302.10 as a whole, the largest supplier in 2024 was Japan (US$20m), followed by Singapore.