ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR TOILET PREPARATIONS

Chapter 33 of the EU Customs Tariff covers essential oils and resinoids, perfumery, cosmetic and toilet preparations. Classified here are essential oils obtained from plants (e.g. lavender, eucalyptus, peppermint, rose, citrus oils), resinoids and oleoresins, mixtures of odoriferous substances used as raw materials in the perfumery and food industries, toilet waters and perfumes, make-up preparations (lipsticks, eye shadows, powders, foundations), skincare preparations (creams, lotions, toners), hair preparations (shampoos, conditioners, hair sprays, hair dyes), oral hygiene preparations (toothpastes, mouthwashes), deodorants and antiperspirants, bath preparations, depilatories and other cosmetic and toilet preparations. The cosmetics market is one of the most dynamically growing segments of international trade. The import of cosmetics into the EU requires compliance with the stringent requirements of the Cosmetics Regulation (EC) No 1223/2009, including product notification in the CPNP system, preparation of product safety documentation and ensuring compliance with labelling requirements.

Customs duty rates in Chapter 33 range from 0% to 6.5%. Essential oils are subject to a zero customs duty rate. Perfumes and toilet waters carry a rate of 6.5%. Cosmetic preparations for skincare, make-up and hair care carry a rate of 6.5%. Toothpastes are subject to a rate of 6.5%. Upon import of cosmetics into Poland, the standard VAT rate of 23% applies. Cosmetic products benefit from preferential duty rates under EU trade agreements with many countries, including South Korea, Japan and the United Kingdom.

The classification of cosmetic products requires establishing their intended use and composition. Preparations with medicinal properties may fall under Chapter 30 rather than 33. Essential oils in pure form are classified separately from fragrance mixtures and finished products. Multi-functional preparations (e.g. cream with UV filter) are classified according to their principal intended use. Cosmetic sets are classified as a whole if they constitute a set put up for retail sale. It is important to correctly distinguish between cosmetics and medical devices.