SECTION VI · Capítulo 33
Essential oils and resinoids; perfumery, cosmetic or toilet preparations
Nomenclatura y aranceles de 2026 del arancel consolidado BT2026. FUENTE
Notas de capítulo (9)
Notes
1. This Chapter does not cover:
(a) Natural oleoresins or vegetable extracts of heading 13.01 or 13.02;
(b) Soap or other products of heading 34.01; or
(c) Gum, wood or sulphate turpentine or other products of heading 38.05.
2. The expression “odoriferous substances” in heading 33.02 refers only to the substances of heading 33.01, to odoriferous constituents isolated from those substances or to synthetic aromatics.
3. Headings 33.03 to 33.07 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 33.07 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.
(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022
| Código SA | Descripción | Unidad | Derecho de importación ordinario | MFN | VAT |
|---|---|---|---|---|---|
| 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 | ||||
| - Essential oils of citrus fruit: | |||||
| 3301.12.00 | - - Of orange | kg/liter | 7,5% | 5% | 8 / 10 (varios tipos) |
| 3301.13.00 | - - Of lemon | kg/liter | 7,5% | 5% | 8 / 10 (varios tipos) |
| 3301.19.00 | - - Other | kg/liter | 7,5% | 5% | 8 / 10 (varios tipos) |
| - Essential oils other than those of citrus fruit: | |||||
| 3301.24.00 | - - Of peppermint (Mentha piperita) | kg/liter | 7,5% | 5% | 8 / 10 (varios tipos) |
| 3301.25.00 | - - Of other mints | kg/liter | 7,5% | 5% | 8 / 10 (varios tipos) |
| 3301.29 | - - Other: | ||||
| 3301.29.20 | - - - Of sandalwood | kg/liter | 7,5% | 5% | 8 / 10 (varios tipos) |
| 3301.29.30 | - - - Of citronella | kg/liter | 7,5% | 5% | 8 / 10 (varios tipos) |
| 3301.29.40 | - - - Of nutmeg | kg/liter | 7,5% | 5% | 8 / 10 (varios tipos) |
| 3301.29.50 | - - - Of cloves | kg/liter | 7,5% | 5% | 8 / 10 (varios tipos) |
| 3301.29.60 | - - - Of patchouli | kg/liter | 7,5% | 5% | 8 / 10 (varios tipos) |
| 3301.29.70 | - - - Of lemon grass, cinnamon, ginger, cardamom or fennel | kg/liter | 7,5% | 5% | 8 / 10 (varios tipos) |
| 3301.29.90 | - - - Other | kg/liter | 7,5% | 5% | 8 / 10 (varios tipos) |
| 3301.30.00 | - Resinoids | kg/liter | 7,5% | 5% | 8 / 10 (varios tipos) |
| 3301.90 | - Other: | ||||
| 3301.90.10 | - - Aqueous distillates and aqueous solutions of essential oils suitable for medicinal use | kg/liter | 7,5% | 5% | 5 / 8 / 10 (varios tipos) |
| 3301.90.20 | - - Extracted oleoresins | kg/liter | 7,5% | 5% | 5 / 8 / 10 (varios tipos) |
| 3301.90.90 | - - Other | kg/liter | 7,5% | 5% | 8 / 10 (varios tipos) |
| 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 | ||||
| 3302.10 | - Of a kind used in the food or drink industries: | ||||
| 3302.10.10 | - - Odoriferous alcoholic preparations of a kind used in the manufacture of alcoholic beverages, in liquid form | kg/liter | 15% | 10% | 8 / 10 (varios tipos) |
| 3302.10.20 | - - Odoriferous alcoholic preparations of a kind used in the manufacture of alcoholic beverages, in other forms | kg/liter | 15% | 10% | 8 / 10 (varios tipos) |
| 3302.10.30 | - - Other, not containing alcohol | kg/liter | 12% | 8% | 8 / 10 (varios tipos) |
| 3302.10.90 | - - Other | kg/liter | 12% | 8% | 8 / 10 (varios tipos) |
| 3302.90.00 | - Other | kg/liter | 7,5% | 5% | 8 / 10 (varios tipos) |
| 3303.00.00 | Perfumes and toilet waters | kg/liter/unit | 27% | 18% | 8 / 10 (varios tipos) |
| 3304 | Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations | ||||
| 3304.10.00 | - Lip make-up preparations | kg/unit | 30% | 20% | 8 / 10 (varios tipos) |
| 3304.20.00 | - Eye make-up preparations | kg/unit | 33% | 22% | 8 / 10 (varios tipos) |
| 3304.30.00 | - Manicure or pedicure preparations | kg/unit | 33% | 22% | 8 / 10 (varios tipos) |
| - Other: | |||||
| 3304.91.00 | - - Powders, whether or not compressed | kg/unit | 33% | 22% | 8 / 10 (varios tipos) |
| 3304.99 | - - Other: | ||||
| 3304.99.20 | - - - Anti-acne preparations | kg/unit | 15% | 10% | 8 / 10 (varios tipos) |
| 3304.99.30 | - - - Other face or skin creams and lotions | kg/unit | 27% | 18% | 8 / 10 (varios tipos) |
| 3304.99.90 | - - - Other | kg/unit | 27% | 18% | 5 / 8 / 10 (varios tipos) |
| 3305 | Preparations for use on the hair | ||||
| 3305.10 | - Shampoos: | ||||
| 3305.10.10 | - - Having anti-fungal properties | kg/liter | 22,5% | 15% | 8 / 10 (varios tipos) |
| 3305.10.90 | - - Other | kg/liter | 22,5% | 15% | 8 / 10 (varios tipos) |
| 3305.20.00 | - Preparations for permanent waving or straightening | kg/liter | 22,5% | 15% | 8 / 10 (varios tipos) |
| 3305.30.00 | - Hair lacquers | kg/liter | 22,5% | 15% | 8 / 10 (varios tipos) |
| 3305.90.00 | - Other | kg/liter | 30% | 20% | 8 / 10 (varios tipos) |
| 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 | ||||
| 3306.10 | - Dentifrices: | ||||
| 3306.10.10 | - - Powders and pastes for dental prophylaxis | kg | 30% | 20% | 8 / 10 (varios tipos) |
| 3306.10.90 | - - Other | kg | 30% | 20% | 8 / 10 (varios tipos) |
| 3306.20.00 | - Yarn used to clean between the teeth (dental floss) | kg/unit | 9% | 6% | 8 / 10 (varios tipos) |
| 3306.90.00 | - Other | kg | 30% | 20% | 8 / 10 (varios tipos) |
| 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 | ||||
| 3307.10.00 | - Pre-shave, shaving or after-shave preparations | kg | 27% | 18% | 8 / 10 (varios tipos) |
| 3307.20.00 | - Personal deodorants and antiperspirants | kg | 30% | 20% | 8 / 10 (varios tipos) |
| 3307.30.00 | - Perfumed bath salts and other bath preparations | kg | 30% | 20% | 8 / 10 (varios tipos) |
| - Preparations for perfuming or deodorising rooms, including odoriferous preparations used during religious rites: | |||||
| 3307.41 | - - “Agarbatti” and other odoriferous preparations which operate by burning: | ||||
| 3307.41.10 | - - - Scented powders (incense) of a kind used during religious rites | kg | 30% | 20% | 8 / 10 (varios tipos) |
| 3307.41.90 | - - - Other | kg | 30% | 20% | 8 / 10 (varios tipos) |
| 3307.49 | - - Other: | ||||
| 3307.49.10 | - - - Room perfuming preparations, whether or not having disinfectant properties | kg | 30% | 20% | 8 / 10 (varios tipos) |
| 3307.49.90 | - - - Other | kg | 30% | 20% | 8 / 10 (varios tipos) |
| 3307.90 | - Other: | ||||
| 3307.90.10 | - - Animal toilet preparations | kg | 30% | 20% | 8 / 10 (varios tipos) |
| 3307.90.30 | - - Papers and tissues, impregnated or coated with perfume or cosmetics | kg | 30% | 20% | 8 / 10 (varios tipos) |
| 3307.90.40 | - - Other perfumery or cosmetics, including depilatories | kg/liter | 30% | 20% | 8 / 10 (varios tipos) |
| 3307.90.50 | - - Contact lens or artificial eye solutions | kg | 9% | 6% | 8 / 10 (varios tipos) |
| 3307.90.90 | - - Other | kg | 27% | 18% | 8 / 10 (varios tipos) |