Customs Tariff
Chapter 33
Essential
Oils
and
Resinoids;
Perfumery,
Cosmetic
or
Toilet
Preparations
1.
This
Chapter
does
not
cover:
(a)
Natural
oleoresins
or
vegetable
extracts
of
heading 1301
or 1302;
(b)
Soap
or
other
products
of
heading 3401;
or
(c)
Gum,
wood
or
sulphate
turpentine
or
other
products
of
heading 3805.
2.
The
expression
"odoriferous
substances"
in
heading 3302
refers
only
to
the
substances
of
heading 3301,
to
odoriferous
constituents
isolated
from
those
substances
or
to
synthetic
aromatics.
3.
Headings 3303
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.
4.
The
expression
"perfumery,
cosmetic
or
toilet
preparations"
in
heading 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
non-wovens,
impregnated,
coated
or
covered
with
perfume
or
cosmetics;
animal
toilet
preparations.
| Basic duty |
| Additional Duty (CVD) |
| Special Additional
Duty of Customs (Spl. CVD) |
| Other duty |
| No Specific Exemption |
| General exemptions |