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Section VI · Chapter 33

Essential oils and resinoids, perfumery, cosmetic or toilet preparations

Chapter 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 solution; wadding, felt and nonwovens, impregnated, coated or covered with perfume or cosmetics; animal toilet preparations.

Tariff Items

Heading Sub Heading Item No. Dash Description Unit BCD BCD Effective IGST SWS
3301 ESSENTIAL OILS (TERPENELESS OR NOT), INCLUDING CONCRETES AND ABSOLUTES; RESINOIDS; EXTRACTED OLEORESINS; CONCENTRATES OF ESSENTIAL OILS IN FATS, IN FIXED OILS, IN WAXES OR THE LIKE, OBTAINED BY ENFLEURAGE OR MACERATION; TERPENIC BY- PRODUCTS OF THE DETERPENATION OF ESSENTIAL OILS; AQUEOUS DISTILLATES AND AQUEOUS SOLUTIONS OF ESSENTIAL OILS
3301 3301 12 00 Of orange kg. 30% -
3301 3301 13 00 Of lemon kg. 30% -
3301 3301 19 Other :
3301 3301 19 3301 19 10 Citronella oil kg. 30% -
3301 3301 19 3301 19 90 Other kg. 30% -
3301 3301 22 Of jasmin :
3301 3301 24 00 Of peppermint (Mentha piperita) kg. 30% -
3301 3301 25 Of other mints :
3301 3301 25 3301 25 10 Spearmint oil (ex-mentha spicata) kg. 30% -
3301 3301 25 3301 25 20 Water mint-oil (ex-mentha aquatic) kg. 30% -
3301 3301 25 3301 25 30 Horsemint oil (ex-mentha sylvestries) kg. 30% -
3301 3301 25 3301 25 40 Bergament oil (ex-mentha citrate) kg. 30% -
3301 3301 25 3301 25 90 Other kg. 30% -
3301 3301 29 Other:
3301 3301 29 3301 29 11 Anise oil (aniseed oil) kg. 30% -
3301 3301 29 3301 29 12 Cajeput oil kg. 30% -
3301 3301 29 3301 29 13 Cananga oil kg. 30% -
3301 3301 29 3301 29 14 Caraway oil kg. 30% -
3301 3301 29 3301 29 15 Cassia oil kg. 30% -
3301 3301 29 3301 29 16 Cedarwood oil kg. 30% -
3301 3301 29 3301 29 17 Cinnamon bark oil kg. 30% -
3301 3301 29 3301 29 18 Cinnamon leaf oil kg. 30% -
3301 3301 29 3301 29 21 Clove leaf or stem, oil kg. 30% -
3301 3301 29 3301 29 22 Coriander seed oil kg. 30% -
3301 3301 29 3301 29 23 Dill oil (anethum oil) kg. 30% -
3301 3301 29 3301 29 24 Eucalyptus oil kg. 30% -
3301 3301 29 3301 29 25 Fennel seed oil kg. 30% -
3301 3301 29 3301 29 26 Ginger oil kg. 30% -
3301 3301 29 3301 29 27 Ginger grass oil kg. 30% -
3301 3301 29 3301 29 28 Clove bud oil kg. 30% -
3301 3301 29 3301 29 31 Tuberose concentrate kg. 30% -
3301 3301 29 3301 29 32 Nutmeg oil kg. 30% -
3301 3301 29 3301 29 33 Palmarosa oil kg. 30% -
3301 3301 29 3301 29 34 Patchouli oil kg. 30% -
3301 3301 29 3301 29 35 Pepper oil kg. 30% -
3301 3301 29 3301 29 36 Petitgrain oil kg. 30% -
3301 3301 29 3301 29 37 Sandalwood oil kg. 30% -
3301 3301 29 3301 29 38 Rose oil kg. 30% -
3301 3301 29 3301 29 41 Camphor oil kg. 30% -
3301 3301 29 3301 29 42 Lemon grass oil kg. 30% -
3301 3301 29 3301 29 43 Ylang ylang oil kg. 30% -
3301 3301 29 3301 29 44 Davana oil kg. 30% -
3301 3301 29 3301 29 45 Cumin oil kg. 30% -
3301 3301 29 3301 29 46 Celery seed oil kg. 30% -
3301 3301 29 3301 29 47 Garlic oil kg. 30% -
3301 3301 29 3301 29 48 Paprika oil kg. 30% -
3301 3301 29 3301 29 49 Turmeric oil kg. 30% -
3301 3301 29 3301 29 50 Spices’ oils not elsewhere specified or included kg. 30% -
3301 3301 29 3301 29 90 Other kg. 30% -
3301 3301 30 Resinoids :
3301 3301 30 3301 30 10 Agar oil kg. 30% -
3301 3301 30 3301 30 91 Flavouring essences, all types, including those for liquors kg. 30% -
3301 3301 30 3301 30 99 Other kg. 30% -
3301 3301 90 Other :
3301 3301 90 3301 90 11 Fenugreek oleoresins kg. 30% -
3301 3301 90 3301 90 12 Ginger oleoresins kg. 30% -
3301 3301 90 3301 90 13 Pepper oleoresins kg. 30% -
3301 3301 90 3301 90 14 Turmeric oleoresins kg. 30% -
3301 3301 90 3301 90 15 Cardamom oleoresins kg. 30% -
3301 3301 90 3301 90 16 Celery seed oleoresins kg. 30% -
3301 3301 90 3301 90 17 Nutmeg oleoresins kg. 30% -
3301 3301 90 3301 90 21 Clove oleoresins kg. 30% -
3301 3301 90 3301 90 22 Capsicum oleoresins kg. 30% -
3301 3301 90 3301 90 23 Coriander oleoresins kg. 30% -
3301 3301 90 3301 90 24 Cumin oleoresins kg. 30% -
3301 3301 90 3301 90 25 Fennel oleoresins kg. 30% -
3301 3301 90 3301 90 29 Oleoresins of spices not elsewhere specified or included kg. 30% -
3301 3301 90 3301 90 31 Attars of all kinds in fixed oil base kg. 30% -
3301 3301 90 3301 90 32 Mustard oil aroma kg. 30% -
3301 3301 90 3301 90 33 Essence of ambrettolide (ambrette seed oil essence) kg. 30% -
3301 3301 90 3301 90 41 Flavouring essences, all types, including those for liquors kg. 30% -
3301 3301 90 3301 90 49 Other kg. 30% -
3301 3301 90 3301 90 51 Flavouring essences, all types, including those for liquors kg. 30% -
3301 3301 90 3301 90 59 Other kg. 30% -
3301 3301 90 3301 90 60 Aqueous distillates of essential oils, not elsewhere specified or included kg. 30% -
3301 3301 90 3301 90 71 Flavouring essences, all types, including those for liquors kg. 30% -
3301 3301 90 3301 90 79 Other kg. 30% -
3301 3301 90 3301 90 90 Other kg. 30% -
3302 MIXTURES OF ODORIFEROUS SUBSTANCES AND MIXTURES (INCLUDING ALCOHOLIC SOLUTIONS) WITH A BASIS OF ONE OR 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
3302 3302 10 Of a kind used in the food or drink industries:
3302 3302 10 3302 10 10 Synthetic flavouring essences kg. 100% -
3302 3302 10 3302 10 90 Other kg. 100% -
3302 3302 90 Other:
3302 3302 90 3302 90 11 Synthetic perfumery compounds kg. 10% -
3302 3302 90 3302 90 12 Synthetic essential oil kg. 10% -
3302 3302 90 3302 90 19 Other kg. 10% -
3302 3302 90 3302 90 20 Aleuritic acid kg. 10% -
3302 3302 90 3302 90 90 Other kg. 10% -
3303 PERFUMES AND TOILET WATERS
3303 3303 00 Perfumes and toilet waters:
3303 3303 00 3303 00 10 Eau-de-cologne kg. 20% -
3303 3303 00 3303 00 20 Rose water kg. 20% -
3303 3303 00 3303 00 30 Keora water kg. 20% -
3303 3303 00 3303 00 40 Perfumes and perfumery compounds not containing spirit (excluding aqueous distillates) kg. 20% -
3303 3303 00 3303 00 50 Perfumes containing spirit kg. 20% -
3303 3303 00 3303 00 60 Spirituous toilet preparations not elsewhere specified or included kg. 20% -
3303 3303 00 3303 00 90 Other kg. 20% -
3304 BEAUTY OR MAKE-UP PREPARATIONS AND PREPARATIONS FOR THE CARE OF THE SKIN (OTHER THAN MEDICAMENTS), INCLUDING SUNSCREEN OR SUNTAN PREPARATIONS; MANICURE OR PEDICURE PREPARATIONS
3304 3304 10 00 Lip make-up preparations kg. 20% -
3304 3304 20 00 Eye make-up preparations kg. 20% -
3304 3304 30 00 Manicure or pedicure preparations kg. 20% -
3304 3304 91 Powders, whether or not compressed:
3304 3304 91 3304 91 10 Face powders kg. 20% -
3304 3304 91 3304 91 20 Talcum powders kg. 20% -
3304 3304 91 3304 91 90 Other kg. 20% -
3304 3304 99 Other:
3304 3304 99 3304 99 10 Face creams kg. 20% -
3304 3304 99 3304 99 20 Nail polish or lacquers kg. 20% -
3304 3304 99 3304 99 30 Moisturising lotion kg. 20% -
3304 3304 99 3304 99 40 Sindur, bindi, kumkum kg. 20% -
3304 3304 99 3304 99 50 Turmeric preparations kg. 20% -
3304 3304 99 3304 99 90 Other kg. 20% -
3305 PREPARATIONS FOR USE ON THE HAIR
3305 3305 10 Shampoos:
3305 3305 10 3305 10 10 Containing spirit kg. 20% -
3305 3305 10 3305 10 90 Other kg. 20% -
3305 3305 20 00 Preparations for permanent waving or straightening kg. 20% -
3305 3305 30 00 Hair lacquers kg. 20% -
3305 3305 90 Other :
3305 3305 90 3305 90 11 Perfumed kg. 20% -
3305 3305 90 3305 90 19 Other kg. 20% -
3305 3305 90 3305 90 20 Brilliantines (spirituous) kg. 20% -
3305 3305 90 3305 90 30 Hair cream kg. 20% -
3305 3305 90 3305 90 40 Hair dyes (natural, herbal or synthetic) kg. 20% -
3305 3305 90 3305 90 50 Hair fixers kg. 20% -
3305 3305 90 3305 90 90 Other kg. 20% -
3306 PREPARATIONS FOR ORAL OR DENTAL HYGIENE, INCLUDING DENTURE FIXATIVE PASTES AND POWDERS; YARN USED TO CLEAN BETWEEN THE TEETH (DENTAL FLOSS), IN INDIVIDUAL RETAIL PACKAGES
3306 3306 10 Dentifrices :
3306 3306 10 3306 10 10 In powder kg. 20% -
3306 3306 10 3306 10 20 In paste 20% -
3306 3306 10 3306 10 90 Other 20% -
3306 3306 20 00 Yarn used to clean between the teeth (dental floss) 20% -
3306 3306 90 00 Other kg. 20% -
3307 PRE-SHAVE, SHAVING OR AFTER-SHAVE PREPARATIONS, PERSONAL DEODORANTS, BATH PREPARATIONS, DEPILATORIES AND OTHER PERFUMERY, COSMETIC OR TOILET PREPARATIONS, NOT ELSEWHERE SPECIFIED OR INCLUDED; PREPARED ROOM DEODORISERS, WHETHER OR NOT PERFUMED OR HAVING DISINFECTANT PROPERTIES
3307 3307 10 Pre-shave, shaving or after-shave preparations: kg.
3307 3307 10 3307 10 10 Shaving cream kg. 20% -
3307 3307 10 3307 10 90 Other kg. 20% -
3307 3307 20 00 Personal deodorants and anti-perspirants kg. 20% -
3307 3307 30 Perfumed bath salts and other bath preparations:
3307 3307 30 3307 30 10 Bath oil (thailam) kg. 20% -
3307 3307 30 3307 30 90 Other kg. 20% -
3307 3307 41 00 “Agarbatti” and other odoriferous kg. 20% -
3307 3307 49 00 Other kg. 20% -
3307 3307 90 Other:
3307 3307 90 3307 90 10 Depilatories kg. 20% -
3307 3307 90 3307 90 20 Sterile contact lens care solution kg. 20% -
3307 3307 90 3307 90 90 Other kg. 20% -
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