CHAPTER 33 (Chapter Notes)

Relevant Circulars

Relevant Judgements

 

Tariff Item Description of goods Unit Policy

Rate of duty                                         SWS : 10% 

Standard Preferential Areas Effective rate of duty Specified countries
(1) (2) (3) (4) (5) (6) (7) (8)
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. Free 20% - IGST: 12%/18% Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
3301 13 00      -- Of lemon kg. Free 20% - IGST: 12%/18% Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
3301 19      -- Other :            
3301 19 10           --- Citronella oil kg. Free 20% - IGST: 12%/18% Singapore: Nil
UAE: 17%
Malaysia: 5%
SAFTA: 5%
3301 19 90           --- Other kg. Free 20% - IGST: 12%/18% Singapore: Nil
UAE: 17%
Malaysia: Nil
SAFTA: 5%
  - Essential oils other than those  of citrus  fruit:            
3301 22      -- Of jasmin :            
3301 24 00      -- Of peppermint (Mentha piperita) kg. Free 20% - IGST: 12%/18% Singapore: Nil
UAE: 17%
Malaysia: 5%
SAFTA: 5%
Korea: 10%
3301 25      -- Of other mints :            
3301 25 10           --- Spearmint oil (ex-mentha spicata) kg. Free 20% - IGST: 12%/18% Singapore: Nil
UAE: 17%
Malaysia: 5%
SAFTA: 5%
Korea: 10%
3301 25 20           --- Water mint-oil (ex-mentha aquatic) kg. Free 20% - IGST: 12%/18% Singapore: Nil
UAE: 17%
Malaysia: 5%
SAFTA: 5%
Korea: 10%
3301 25 30           --- Horsemint oil (ex-mentha sylvestries) kg. Free 20% - IGST: 12%/18% Singapore: Nil
UAE: 17%
Malaysia: 5%
SAFTA: 5%
Korea: 10%
3301 25 40           --- Bergament oil (ex-mentha citrate) kg. Free 20% - IGST: 12%/18% Singapore: Nil
UAE: 17%
Malaysia: 5%
SAFTA: 5%
Korea: 10%
3301 25 90           --- Other kg. Free 20% - IGST: 12%/18% Singapore: Nil
UAE: 17%
Malaysia: 5%
SAFTA: 5%
Korea: 10%
3301 29      -- Other:            
            --- Anise oil; cajeput oil; cananga oil; caraway oil; cassia oil; cedarwood oil; cinnamon bark oil; cinnamon leaf oil:            
3301 29 11                ---- Anise oil (aniseed oil) kg. Free 20% - IGST: 12%/18% Singapore: Nil
UAE: 17%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: 10%
3301 29 12                ---- Cajeput oil kg. Free 20% - IGST: 12%/18% Singapore: Nil
UAE: 17%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: 10%
3301 29 13                ---- Cananga oil kg. Free 20% - IGST: 12%/18% UAE: 17%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: 10%
3301 29 14                ---- Caraway oil kg. Free 20% - IGST: 12%/18% Singapore: Nil
UAE: 17%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: 10%
3301 29 15                ---- Cassia oil kg. Free 20% - IGST: 12%/18% Singapore: Nil
UAE: 17%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: 10%
3301 29 16                ---- Cedarwood oil kg. Free 20% - IGST: 12%/18% Singapore: Nil
UAE: 17%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: 10%
3301 29 17                ---- Cinnamon bark oil kg. Free 20% - IGST: 12%/18% Singapore: Nil
UAE: 17%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: 10%
3301 29 18                ---- Cinnamon leaf oil kg. Free 20% - IGST: 12%/18% Singapore: Nil
UAE: 17%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: 10%
            --- Clove leaf or stem, oil; coriander  seed oil; dill oil; eucalyptus oil; fennel seed oil; ginger oil; ginger grass oil; clove bud oil:            
3301 29 21                ---- Clove leaf or stem, oil kg. Free 20% - IGST: 12%/18% Singapore: Nil
UAE: 17%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: 10%
3301 29 22                ---- Coriander seed oil kg. Free 20% - IGST: 12%/18% Singapore: Nil
UAE: 17%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: 10%
3301 29 23                ---- Dill oil (anethum oil) kg. Free 20% - IGST: 12%/18% Singapore: Nil
UAE: 17%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: 10%
3301 29 24                ---- Eucalyptus oil kg. Free 20% - IGST: 12%/18% Singapore: Nil
UAE: 17%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: 10%
3301 29 25                ---- Fennel seed oil kg. Free 20% - IGST: 12%/18% Singapore: Nil
UAE: 17%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: 10%
3301 29 26                ---- Ginger oil kg. Free 20% - IGST: 12%/18% Singapore: Nil
UAE: 17%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: 10%
3301 29 27                ---- Ginger grass oil kg. Free 20% - IGST: 12%/18% Singapore: Nil
UAE: 17%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: 10%
3301 29 28                ---- Clove bud oil kg. Free 20% - IGST: 12%/18% Singapore: Nil
UAE: 17%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: 10%
            --- Tuberose concentrate; nutmeg oil  ; palmarosa oil; patchouli oil; pepper oil; petitgrain oil; sandalwood oil; rose oil :            
3301 29 31                ---- Tuberose concentrate kg. Free 20% - IGST: 12%/18% Singapore: Nil
UAE: 17%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: 10%
3301 29 32                ---- Nutmeg oil kg. Free 20% - IGST: 12%/18% Singapore: Nil
UAE: 17%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: 10%
3301 29 33                ---- Palmarosa oil kg. Free 20% - IGST: 12%/18% Singapore: Nil
UAE: 17%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: 10%
3301 29 34                ---- Patchouli oil kg. Free 20% - IGST: 12%/18% Singapore: Nil
UAE: 17%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: 10%
3301 29 35                ---- Pepper oil kg. Free 20% - IGST: 12%/18% Singapore: Nil
UAE: 17%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: 10%
3301 29 36                ---- Petitgrain oil kg. Free 20% - IGST: 12%/18% Singapore: Nil
UAE: 17%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: 10%
3301 29 37                ---- Sandalwood oil kg. Free 20% - IGST: 12%/18% Singapore: Nil
UAE: 17%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: 10%
3301 29 38                ---- Rose oil kg. Free 20% - IGST: 12%/18% Singapore: Nil
UAE: 17%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: 10%
            --- Camphor oil; lemon grass oil; ylang ylang oil; davana oil; cumin   oil; celery seed oil, garlic oil, paprika oil, turmeric oil :            
3301 29 41                ---- Camphor oil kg. Free 20% - IGST: 12%/18% Singapore: Nil
UAE: 17%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: 10%
3301 29 42                ---- Lemon grass oil kg. Free 20% - IGST: 12%/18% Singapore: Nil
UAE: 17%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: 10%
3301 29 43                ---- Ylang ylang oil kg. Free 20% - IGST: 12%/18% Singapore: Nil
UAE: 17%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: 10%
3301 29 44                ---- Davana oil kg. Free 20% - IGST: 12%/18% Singapore: Nil
UAE: 17%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: 10%
3301 29 45                ---- Cumin oil kg. Free 20% - IGST: 12%/18% Singapore: Nil
UAE: 17%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: 10%
3301 29 46                ---- Celery seed oil kg. Free 20% - IGST: 12%/18% Singapore: Nil
UAE: 17%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: 10%
3301 29 47                ---- Garlic oil kg. Free 20% - IGST: 12%/18% Singapore: Nil
UAE: 17%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: 10%
3301 29 48                ---- Paprika oil kg. Free 20% - IGST: 12%/18% Singapore: Nil
UAE: 17%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: 10%
3301 29 49                ---- Turmeric oil kg. Free 20% - IGST: 12%/18% Singapore: Nil
UAE: 17%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: 10%
3301 29 50           --- Spices’ oils not elsewhere specified or included kg. Free 20% - IGST: 12%/18% Singapore: Nil
UAE: 17%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: 10%
3301 29 90           --- Other kg. Free 20% - IGST: 12%/18% Singapore: Nil
UAE: 17%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: 10%
3301 30 - Resinoids :            
3301 30 10           --- Agar oil kg. Restricted  20% - IGST: 12%/18% Singapore: Nil
UAE: 17%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
            --- Other:            
3301 30 91                ---- Flavouring essences, all types, including those for liquors kg. Free 20% - IGST: 12%/18% UAE: 17%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
3301 30 99                ---- Other kg. Free 20% - IGST: 12%/18% Singapore: Nil
UAE: 17%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
3301 90 - Other :            
       --- Fenugreek,ginger,pepper, turmeric, cardamom, celery seed and nutmeg oleoresins:            
3301 90 11           ---- Fenugreek oleoresins kg. Free 20% - IGST: 12%/18% Singapore: Nil
UAE: 17%
Japan: Nil
Malaysia: Nil
Mauritius: 15 per cent ad valorem

SAFTA: 5%
Korea: 5%
3301 90 12           ---- Ginger oleoresins kg. Free 20% - IGST: 12%/18% Singapore: Nil
UAE: 17%
Japan: Nil
Malaysia: Nil
Mauritius: 15 per cent ad valorem

SAFTA: 5%
Korea: 5%
3301 90 13           ---- Pepper oleoresins kg. Free 20% - IGST: 12%/18% Singapore: Nil
UAE: 17%
Japan: Nil
Malaysia: Nil
Mauritius: 15 per cent ad valorem

SAFTA: 5%
Korea: 5%
3301 90 14           ---- Turmeric oleoresins kg. Free 20% - IGST: 12%/18% Singapore: Nil
UAE: 17%
Japan: Nil
Malaysia: Nil
Mauritius: 15 per cent ad valorem

SAFTA: 5%
Korea: 5%
3301 90 15           ---- Cardamom oleoresins kg. Free 20% - IGST: 12%/18% Singapore: Nil
UAE: 17%
Japan: Nil
Malaysia: Nil
Mauritius: 15 per cent ad valorem

SAFTA: 5%
Korea: 5%
3301 90 16           ---- Celery seed oleoresins kg. Free 20% - IGST: 12%/18% Singapore: Nil
UAE: 17%
Japan: Nil
Malaysia: Nil
Mauritius: 15 per cent ad valorem

SAFTA: 5%
Korea: 5%
3301 90 17           ---- Nutmeg oleoresins kg. Free 20% - IGST: 12%/18% Singapore: Nil
UAE: 17%
Japan: Nil
Malaysia: Nil
Mauritius: 15 per cent ad valorem

SAFTA: 5%
Korea: 5%
       --- Clove, capsicum,  coriander, cumin  and fennel oleoreins and oleoresins of spices not elsewhere specified or included:            
3301 90 21           ---- Clove oleoresins kg. Free 20% - IGST: 12%/18% Singapore: Nil
UAE: 17%
Japan: Nil
Malaysia: Nil
Mauritius: 15 per cent ad valorem

SAFTA: 5%
Korea: 5%
3301 90 22           ---- Capsicum oleoresins kg. Free 20% - IGST: 12%/18% Singapore: Nil
UAE: 17%
Japan: Nil
Malaysia: Nil
Mauritius: 15 per cent ad valorem

SAFTA: 5%
Korea: 5%
3301 90 23           ---- Coriander oleoresins kg. Free 20% - IGST: 12%/18% Singapore: Nil
UAE: 17%
Japan: Nil
Malaysia: Nil
Mauritius: 15 per cent ad valorem

SAFTA: 5%
Korea: 5%
3301 90 24           ---- Cumin oleoresins kg. Free 20% - IGST: 12%/18% Singapore: Nil
UAE: 17%
Japan: Nil
Malaysia: Nil
Mauritius: 15 per cent ad valorem

SAFTA: 5%
Korea: 5%
3301 90 25           ---- Fennel oleoresins kg. Free 20% - IGST: 12%/18% Singapore: Nil
UAE: 17%
Japan: Nil
Malaysia: Nil
Mauritius: 15 per cent ad valorem

SAFTA: 5%
Korea: 5%
3301 90 29           ---- Oleoresins of spices not elsewhere specified or included kg. Free 20% - IGST: 12%/18% UAE: 17%
Japan: Nil
Malaysia: Nil
Mauritius: 15 per cent ad valorem

SAFTA: 5%
Korea: 5%
Singapore: 10%
       --- Attars of all kinds in fixed oil base; mustard oil aroma essence of ambrettolide (ambrette seed oil essence):            
3301 90 31           ---- Attars of all kinds in fixed oil base kg. Free 20% - IGST: 12%/18% Singapore: Nil
UAE: 17%
Japan: Nil
Malaysia: Nil
Mauritius: 15 per cent ad valorem

SAFTA: 5%
Korea: 5%
3301 90 32           ---- Mustard oil aroma kg. Free 20% - IGST: 12%/18% Singapore: Nil
UAE: 17%
Japan: Nil
Malaysia: Nil
Mauritius: 15 per cent ad valorem

SAFTA: 5%
Korea: 5%
3301 90 33           ---- Essence of ambrettolide (ambrette seed oil essence) kg. Free 20% - IGST: 12%/18% Singapore: Nil
UAE: 17%
Japan: Nil
Malaysia: Nil
Mauritius: 15 per cent ad valorem

SAFTA: 5%
Korea: 5%
       --- Concentrates of essential oils in fats, in fixed oils or in waxes or the like, obtained by cold absorption or by maceration not elsewhere specified or included :            
3301 90 41           ---- Flavouring essences, all types, including those for liquors kg. Free 20% - IGST: 12%/18% UAE: 17%
Japan: Nil
Malaysia: Nil
Mauritius: 15 per cent ad valorem

SAFTA: 5%
Korea: 5%
3301 90 49           ---- Other kg. Free 20% - IGST: 12%/18% Singapore: Nil
UAE: 17%
Japan: Nil
Malaysia: Nil
Mauritius: 15 per cent ad valorem

SAFTA: 5%
Korea: 5%
       --- Terpenic by-products of the deterpenation of essential oils :            
3301 90 51           ---- Flavouring essences, all types, including those for liquors kg. Free 20% - IGST: 12%/18% UAE: 17%
Japan:
Nil
Malaysia: Nil
Mauritius: 15 per cent ad valorem

SAFTA: 5%
Korea: 5%
3301 90 59           ---- Other kg. Free 20% - IGST: 12%/18% Singapore: Nil
UAE: 17%
Japan: Nil
Malaysia: Nil
Mauritius: 15 per cent ad valorem

SAFTA: 5%
Korea: 5%
3301 90 60      --- Aqueous distillates of essential oils, not elsewhere specified or included kg. Free 20% - IGST: 12%/18% Singapore: Nil
UAE: 17%
Japan: Nil
Malaysia: Nil
Mauritius: 15 per cent ad valorem

SAFTA: 5%
Korea: 5%
       --- Aqueous solutions of essential oils:            
3301 90 71           ---- Flavouring essences, all types, including those for liquors kg. Free 20% - IGST: 12%/18% UAE: 17%
Japan: Nil
Malaysia: Nil
Mauritius: 15 per cent ad valorem

SAFTA: 5%
Korea: 5%
3301 90 79           ---- Other kg. Free 20% - IGST: 12%/18% Singapore: Nil
UAE: 17%
Japan: Nil
Malaysia: Nil
Mauritius: 15 per cent ad valorem

SAFTA: 5%
Korea: 5%
3301 90 90      --- Other kg. Free 20% - IGST: 12%/18% Singapore: Nil
UAE: 17%
Japan: Nil
Malaysia: Nil
Mauritius: 15 per cent ad valorem

SAFTA: 5%
Korea: 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; 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      --- Synthetic flavouring essences kg. Free 100% - BCD: 10%
IGST:
18%

SWS  : NIL
Singapore: Nil
UAE: Nil
Malaysia: 5%
SAFTA: 5%
3302 10 90      --- Other kg. Free 100% - BCD: 10%
 IGST:
18%

SWS  : NIL
Singapore: Nil
Malaysia: 5%
SAFTA: 5%
3302 90 - Other:            
       --- Mixtures of aromatic chemicals and essential oils as perfume base:            
3302 90 11           ---- Synthetic perfumery compounds kg. Free 10% - IGST: 18% Malaysia: 5%
Singapore: 5%
SAFTA: 5%
Korea: 6.25%
3302 90 12           ---- Synthetic essential oil kg. Free 10% - IGST: 18% Malaysia: 5%
Singapore: 5%
SAFTA: 5%
Korea: 6.25%
3302 90 19           ---- Other kg. Free 10% - IGST: 18% Malaysia: 5%
Singapore: 5%
SAFTA: 5%
Korea: 6.25%
3302 90 20      --- Aleuritic acid kg. Free 10% - IGST: 18% Malaysia: 5%
Singapore: 5%
SAFTA: 5%
Korea: 6.25%
3302 90 90      --- Other kg. Free 10% - IGST: 18% Malaysia: 5%
Singapore: 5%
SAFTA: 5%
Korea: 6.25%
3303 PERFUMES   AND   TOILET   WATERS            
3303 00 - Perfumes and toilet waters:            
3303 00 10      --- Eau-de-cologne kg. Free 20% - IGST: 18% Malaysia: 5%
SAFTA: 5%
3303 00 20      --- Rose water kg. Free 20% - IGST: 18% Malaysia: 5%
SAFTA: 5%
3303 00 30      --- Keora  water kg. Free 20% - IGST: 18% Malaysia: 5%
SAFTA: 5%
3303 00 40      --- Perfumes and perfumery compounds not containing spirit (excluding aqueous distillates) kg. Free 20% - IGST: 18% Malaysia: 5%
SAFTA: 5%
3303 00 50      --- Perfumes containing spirit kg. Free 20% - IGST: 18% Malaysia: 5%
SAFTA: 5%
3303 00 60

     --- Spirituous toilet preparations not elsewhere specified or included

kg. Free 20% - IGST: 18% Malaysia: 5%
SAFTA: 5%
3303 00 90      ---  Other kg. Free 20% - IGST: 18% Malaysia: 5%
SAFTA: 5%
3304

  BEAUTY   OR MAKE-UP  PREPARATIONS   AND PREPARATIONS   FOR   THE   CARE   OF   THE   SKIN (OTHER THAN MEDICAMENTS),  INCLUDING SUNSCREEN OR SUNTAN PREPARATIONS; MANICURE OR PEDICURE PREPARATIONS

           
3304 10 00 - Lip make-up preparations kg. Free 20% - IGST: 18%/NIL UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3304 20 00 - Eye make-up preparations kg. Free 20% - IGST: 18%/NIL UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3304 30 00 - Manicure or pedicure preparations kg. Free 20% - IGST: 18%/NIL UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Other:            
3304 91      -- Powders, whether or not compressed:            
3304 91 10           --- Face powders kg. Free 20% - IGST: 18%/NIL UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3304 91 20           --- Talcum powders kg. Free 20% - IGST: 18%/NIL UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3304 91 90           --- Other kg. Free 20% - IGST: 18%/NIL UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3304 99      -- Other:            
3304 99 10           --- Face creams kg. Free 20% - IGST: 18%/NIL UAE: Nil
Australia: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3304 99 20           --- Nail polish or lacquers kg. Free 20% - IGST: 18%/NIL UAE: Nil
Australia: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3304 99 30           --- Moisturising lotion kg. Free 20% - IGST: 18%/NIL UAE: Nil
Australia: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3304 99 40           --- Sindur, bindi, kumkum kg. Free 20% - IGST: 18%/NIL UAE: Nil
Australia: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3304 99 50           --- Turmeric preparations kg. Free 20% - IGST: 18%/NIL UAE: Nil
Australia: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3304 99 90           --- Other kg. Free 20% - IGST: 18%/NIL UAE: Nil
Australia: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3305 PREPARATIONS FOR   USE   ON THE HAIR            
3305 10 - Shampoos:            
3305 10 10      --- Containing spirit kg. Free 20% - IGST: 5%/18% UAE: Nil
Australia: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
3305 10 90      --- Other kg. Free 20% - IGST: 5%/18% UAE: Nil
Australia: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3305 20 00 - Preparations for permanent waving or straightening kg. Free 20% - IGST: 5%/18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3305 30 00 - Hair lacquers kg. Free 20% - IGST: 5%/18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3305 90 - Other :            
       --- Hair oil :            
3305 90 11           ---- Perfumed kg. Free 20% - IGST: 5%/18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3305 90 19           ---- Other kg. Free 20% - IGST: 5%/18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3305 90 20      --- Brilliantines (spirituous) kg. Free 20% - IGST: 5%/18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3305 90 30      --- Hair cream kg. Free 20% - IGST: 5%/18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3305 90 40      --- Hair dyes (natural, herbal or synthetic) kg. Free 20% - IGST: 5%/18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3305 90 50      --- Hair fixers kg. Free 20% - IGST: 5%/18% Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3305 90 90      --- Other kg. Free 20% - IGST: 5%/18% Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
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      --- In powder kg. Free 20% - IGST: 12% UAE: 8%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
3306 10 20      --- In paste kg. Free 20% - IGST: 18% UAE: 8%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
3306 10 90      --- Other kg. Free 20% - IGST: 18% Singapore: Nil
UAE: 8%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
3306 20 00 - Yarn used to clean between the teeth (dental floss) kg. Free 20% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3306 90 00 - Other kg. Free 20% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
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 - Pre-shave, shaving or after-shave preparations:            
3307 10 10      --- Shaving cream kg. Free 20% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3307 10 90      --- Other kg. Free 20% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3307 20 00 -   Personal deodorants and anti-perspirants kg. Free 20% - IGST: 18% UAE: Nil
Australia: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
3307 30 - Perfumed bath salts and other bath preparations:            
3307 30 10      --- Bath oil (thailam) kg. Free 20% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3307 30 90      --- Other kg. Free 20% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - 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 kg. Restricted 20% - IGST: 5%/12% Malaysia: 5%
SAFTA: 5%
3307 49 00      -- Other kg. Restricted  20% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3307 90 - Other:            
3307 90 10      --- Depilatories kg. Free 20% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
3307 90 20      --- Sterile contact lens care solution kg. Free 20% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
3307 90 90      --- Other kg. Free 20% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil