CTHRepealedAct
Customs Tariff Act 1987
Part 33
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Chapter 33
Essential oils and resinoids; perfumery, cosmetic or toilet preparations
(a) Compound alcoholic preparations of a kind used for the manufacture of beverages, of 2208;
(b) Soap or other products of 3401; or
(c) Gum, wood or sulphate turpentine or other products of 3805.
2.\- 3303.00.00 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.
3.\-In 3307, “Perfumery, cosmetic or toilet preparations”, 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.
| 3301 | ESSENTIAL OILS (TURPENELESS OR NOT), INCLUDING CONCRETES AND ABSOLUTES; RESINOIDS; 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: | |
| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ----------- |
| 3301.1 | - Essential oils of citrus fruit: | |
| 3301.11.00 | - - Of bergamot | 10%DC:5% |
| | From 1 January 1990 | 7.5%DC:2.5% |
| | From 1 January 1991 | 5% |
| | From 1 January 1992 | 2% |
| 3301.12.00 | - - Of orange | 10%DC:5% |
| | From 1 January 1990 | 7.5%DC:2.5% |
| | From 1 January 1991 | 5% |
| | From 1 January 1992 | 2% |
| 3301.13.00 | - - Of lemon | 10%DC:5% |
| | From 1 January 1990 | 7.5%DC:2.5% |
| | From 1 January 1991 | 5% |
| | From 1 January 1992 | 2% |
| 3301.14.00 | - - Of lime | 10%DC:5% |
| | From 1 January 1990 | 7.5%DC:2.5% |
| | From 1 January 1991 | 5% |
| | From 1 January 1992 | 2% |
| 3301.19.00 | - - Other | 10%DC:5% |
| | From 1 January 1990 | 7.5%DC:2.5% |
| | From 1 January 1991 | 5% |
| | From 1 January 1992 | 2% |
| 3301.2 | - Essential oils other than those of citrus fruit: | |
| ---------- | -------------------------------------------------- | ----------- |
| 3301.21.00 | - - Of geranium | 10%DC:5% |
| 3301.22.00 | - - Of jasmin | 10%DC:5% |
| | From 1 January 1990 | 7.5% |
| | From 1 January 1991 | DC:2.5%5% |
| 3301.23.00 | - - Of lavender or of lavandin | 10%DC:5% |
| 3301.24.00 | - - Of peppermint (Mentha piperita) | 10%DC:5% |
| 3301.25.00 | - - Of other mints | 10%DC:5% |
| 3301.26.00 | - - Of vetiver | 10%DC:5% |
| 3301.29.00 | - - Other | 10%DC:5% |
| 3301.30.00 | - Resinoids | 10%DC:5% |
| | From 1 January 1991 | 5% |
| --------------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ---------------- |
| | From 1 January 1992 | 2% |
| 3301.90.00 | - Other | 10%DC:5% |
| 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: | |
| 3302.10.00 3302.90.00 | - Of a kind used in the food or drink industries- Other | 10%DC:5%10%DC:5% |
| 3303.00.00 | PERFUMES AND TOILET WATERS | 20%DC:15% |
| | From 1 January 1989 | 17.5%DC:12.5% |
| | From 1 January 1990 | 15%DC:10% |
| 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 | 20%DC:15% |
| | From 1 January 1989 | 17.5%DC:12.5% |
| | From 1 January 1990 | 15%DC:10% |
| 3304.20.00 | - Eye make-up preparations | 20%DC:15% |
| | From 1 January 1989 | 17.5%DC:12.5% |
| | From 1 January 1990 | 15%DC:10% |
| 3304.30.00 | - Manicure or pedicure preparations | 20%DC:15% |
| | From 1 January 1989 | 17.5%DC:12.5% |
| | From 1 January 1990 | 15%DC:10% |
| 3304.9 | - Other: | |
| 3304.91.00 | - - Powders, whether or not compressed | 20%DC:15% |
| | From 1 January 1989 | 17.5%DC:12.5% |
| | From 1 January 1990 | 15%DC:10% |
| 3304.99.00 | - - Other | 20%DC:15% |
| ---------- | --------------------------------------------------------------------------------------- | ------------- |
| 3305 | PREPARATIONS FOR USE ON THE HAIR: | |
| 3305.10.00 | - Shampoos | 20%DC:15% |
| 3305.20.00 | - Preparations for permanent waving or straightening | 20%DC:15% |
| 3305.30.00 | - Hair lacquers | 20%DC:15% |
| 3305.90.00 | - Other | 20%DC:15% |
| 3306 | PREPARATIONS FOR ORAL OR DENTAL HYGIENE, INCLUDING DENTURE FIXATIVE PASTES AND POWDERS: | |
| 3306.10.00 | - Dentifrices | 20%DC:15% |
| 3306.90.00 | -Other | 20%DC:15% |
| 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 | 20%DC:15% |
| | From 1 January 1989 | 17.5%DC:12.5% |
| | From 1 January 1990 | 15%DC:10% |
| 3307.20.00 | - Personal deodorants and antiperspirants | 20%DC:15% |
| | From 1 January 1989 | 17.5%DC:12.5% |
| | From 1 January 1990 | 15%DC:10% |
| 3307.30.00 | - Perfumed bath salts and other bath preparations | 20%DC:15% |
| | From 1 January 1989 | 17.5%DC:12.5% |
| | From 1 January 1990 | 15%DC:10% |
| 3307.4 | -Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites: | |
| 3307.41.00 | - - “Agarbatti” and other odoriferous preparations which operate by burning | 20%DC:15% |
| | From 1 January 1989 | 17.5%DC:12.5% |
| | From 1 January 1990 | 15%DC:10% |
| 3307.49.00 | - - Other | 20%DC:15% |
| | From 1 January 1989 | 17.5%DC:12.5% |
| | From 1 January 1990 | 15%DC:10% |
| 3307.90.00 | -Other | 20%DC:15% |
| | From 1 January 1989 | 17.5%DC:12.5% |
| | From 1 January 1990 | 15%DC:10% |