Essential Oils - HS 3301 classification, duty and landed cost
Essential Oils moves through customs under HS heading 3301. This guide sets out sample sub-codes, indicative import duty in major markets, key trade documents and a worked landed-cost calculation - refresh figures against the live tariff schedule before quoting.
Sample 6-digit codes
| Code | Description |
|---|---|
| 3301.29 | Essential oils, other than citrus |
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | 0% - 6.5% REACH registration and CLP labelling required. |
| United States | 0% - 6.5% TSCA compliance; PMN for new chemicals. |
| China | 0% - 10% Plus 13% VAT; MEP registration for hazardous chemicals. |
| India | 7.5% - 10% BCD + 5% - 18% GST; PESO permits for hazardous items. |
| UAE | 5% GCC CET; MOCCAE/MoIAT approvals for hazardous chemicals. |
Numerical Example: 20 MT of Essential Oils at FOB USD 15,000 per MT, sea freight to a representative port of discharge.
20 MT of Essential Oils at FOB USD 15,000 per MT, sea freight to a representative port of discharge.. Run your own numbers in the Import Duty & Tax calculator.
- · Safety Data Sheet (SDS) to GHS Rev.9 in destination language.
- · REACH registration (EU), TSCA compliance (US), NMPA/MEE registration (China) as applicable.
- · Dangerous Goods Declaration and UN packing certificate where classified as hazardous.
- · India
- · France
- · USA
- · Brazil
- · Indonesia
Frequently asked questions
Essential Oils is classified under HS 3301.29. Chapters 28 and 29 split inorganic and organic chemistry; specialty formulations sit in Chapters 32-38.
Many chemicals fall under one or more IMDG classes. The MSDS and UN number determine packing group, marks, and labelling for sea, air and road.
REACH (EU), TSCA (US), K-REACH (South Korea), Turkey-REACH, MEE ordinance 12 (China), and PESO (India) each require pre-notification or registration for many chemicals.
IBCs (1000L), UN-approved drums (200L), bulk ISO tanks or, for solids, 25 kg bags on shrink-wrapped pallets or FIBC jumbo bags in 20' containers.
Yes for dual-use chemicals and precursors. The exporter must screen buyers and obtain end-use / end-user certificates before shipment.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to chemicals (HS 3301) in each market we cover. Rates are indicative at the 6-digit line | confirm the national 8/10-digit code with your broker.
| Market | Duty | Consumption tax | Tax base | Tax as % of CIF |
|---|---|---|---|---|
| India | 5% | IGST 18% | Assessable value + duty | 24.1% |
| United Arab Emirates | 5% | VAT 5% | CIF + duty | 10.3% |
| Saudi Arabia | 5% | VAT 15% | CIF + duty | 20.8% |
| Singapore | 5% | GST 9% | CIF + duty | 14.4% |
| China | 5% | VAT 13% | CIF + duty | 18.6% |
| United States | 5% | Federal VAT 0% | CIF | 5.3% |
| United Kingdom | 5% | VAT 20% | CIF + duty | 26.0% |
| Germany | 5% | USt 19% | CIF + duty | 24.9% |
| Netherlands | 5% | BTW 21% | CIF + duty | 27.1% |
| Vietnam | 5% | VAT 10% | CIF + duty | 15.5% |
| Türkiye | 5% | KDV 20% | CIF + duty | 26.0% |
| Japan | 5% | JCT 10% | CIF + duty | 15.5% |
| South Korea | 5% | VAT 10% | CIF + duty | 15.5% |
| Brazil | 5% | IPI+PIS/COFINS+ICMS 32% | CIF + duty | 38.6% |
| Indonesia | 5% | PPN 11% | CIF + duty | 19.1% |
| Mexico | 5% | IVA 16% | CIF + duty | 22.7% |
| Egypt | 5% | VAT 14% | CIF + duty | 19.7% |
| Nigeria | 5% | VAT 7.5% | CIF + duty | 14.5% |
| South Africa | 5% | VAT 15% | Assessable value + duty | 22.8% |
| Australia | 5% | GST 10% | CIF + duty | 15.5% |
Run your own numbers with the landed cost calculator or check documentation requirements in the LC document checklist.