Part Part 33 - 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

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%

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%