UK Harmonised System · Section VI — Products of the chemical or allied industries

Chapter 33 — Essential oils and resinoids; perfumery, cosmetic or toilet preparations

7 headings sit inside this chapter. HMRC's official chapter notes below govern how goods are assigned to it under the WCO General Rules of Interpretation. To classify a specific product in this chapter, use the TariffFlow classify workspace. Every plan includes Guided questions, current HMRC measures, sharing, the library, and a Case Pack. Free includes five classifications per billing period.

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Official chapter notes

Verbatim text published by HMRC. These are the legal basis for classification decisions in this chapter; the "General Rules of Interpretation" point at them directly.

1. This chapter does not cover: a. natural oleoresins or vegetable extracts of heading [1301](/headings/1301) or [1302](/headings/1302); b. soap or other products of heading [3401](/headings/3401); or c. gum, wood or sulphate turpentine or other products of heading [3805](/headings/3805). 2. The expression 'odoriferous substances' in heading [3302](/headings/3302) refers only to the substances of heading [3301](/headings/3301), to odoriferous constituents isolated from those substances or to synthetic aromatics. 3. Headings [3303](/headings/3303) to [3307](/headings/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](/headings/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.

Headings in Chapter 33

Each 4-digit heading below groups a family of related products. The full 10-digit commodity code is chosen further down the tree based on the product's material, form, and intended use.

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