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33
Tariff Chapter 33
Preparations for use on the hair
What does heading 3305 of the customs tariff cover?
Heading 3305 covers hair preparations. These products belong to Chapter 33 covering essential oils, odoriferous substances, perfumery, cosmetic and toilet preparations. They are used in the perfumery, cosmetics, food and pharmaceutical industries. Import of products of heading 3305 into the EU is subject to duty rates from 0% to 6.5%. Cosmetic products must comply with Regulation (EC) No 1223/2009 on cosmetic products, including notification via the CPNP portal. A responsible person in the EU is required for each cosmetic product. Heading 3305 is part of Chapter 33 (chemical industry products, pharmaceuticals and fertilizers) of the Combined Nomenclature (CN) used in the European Union. This classification is based on the Harmonized System (HS) developed by the World Customs Organization (WCO), which is used in over 200 countries worldwide. The EU Combined Nomenclature extends the HS with additional 8-digit subheadings, while the TARIC system adds 10-digit codes for identifying specific trade measures. Each 4-digit heading such as 3305 is subdivided into 6-digit (HS), 8-digit (CN) and 10-digit (TARIC) subheadings that specify the type of goods for the purpose of applying the correct duty rates, trade measures and regulatory requirements. Correct determination of the 10-digit code is essential for establishing the amount of customs duties and taxes, as well as required permits and certificates. Classification of goods under heading 3305 must follow the General Rules for the Interpretation (GRI) of the Combined Nomenclature. Rule 1 states that classification is determined primarily by the terms of the headings and the relevant section or chapter notes. The Explanatory Notes to the Harmonized System and the Combined Nomenclature clarify the scope of each heading and are essential references for importers and customs brokers.
Duty rates and import requirements for heading 3305
Import of products of heading 3305 into the EU is subject to duty rates from 0% to 6.5%. A responsible person in the EU is required for each cosmetic product. Cosmetic products require notification via the CPNP portal before being placed on the EU market. Regulation (EC) No 1223/2009 requires a responsible person in the EU for each cosmetic product. Duty rates on products of heading 3305 range from 0% to 6.5%. Cosmetic ingredients must comply with the lists of permitted, prohibited and restricted substances in the annexes to the Cosmetics Regulation. When importing goods under heading 3305 into the European Union, attention must be paid to applicable duty rates, which depend on the specific subheading (8- or 10-digit code) and the country of origin. MFN (Most Favoured Nation) duty rates apply to imports from countries with which the EU does not have preferential trade agreements. Current rates can be checked in the EU TARIC database on the European Commission website. Import of goods under heading 3305 may benefit from preferential duty rates under Free Trade Agreements (FTAs) concluded by the EU with third countries, the Generalised Scheme of Preferences (GSP) for developing countries, or autonomous tariff suspensions. Claiming preferences requires presentation of appropriate proof of origin (EUR.1 certificate, origin declaration, REX certificate or statement on origin under the registered exporter system). Goods under heading 3305 are subject to REACH, CLP and GHS controls. Required documentation includes: Safety Data Sheets (SDS), ECHA registration, GMP certificates (for pharmaceuticals). In addition to customs duty, imports are subject to VAT at the rate applicable in the country of destination. The VAT taxable amount at import is the customs value plus duty and any countervailing or anti-dumping duties. The importer must file an electronic customs declaration in the national import system.
Classification of goods under heading 3305 - key considerations
Heading 3305 covers preparations for use on hair. Shampoos: 3305 10. Permanent waving/straightening preparations: 3305 20. Hair lacquers: 3305 30. Hair dyes: 3305 90. Skin creams: 3304, not 3305. Perfumes: 3303. Key distinction: 3305 = HAIR preparations, 3304 = skin. Medicated shampoo (e.g. ketoconazole anti-dandruff): may be 3004 (pharmaceutical) or 3305.
Frequently asked questions
What are the EU customs duty rates for importing hair preparations?
Import of hair preparations (heading 3305) into the EU is duty-free at 0%. This covers shampoos, conditioners, hair lacquers, permanent waving and straightening preparations, and hair dyes. All CN subheadings within heading 3305 carry a 0% duty rate. Classification depends on product function and composition - medicinal preparations against hair loss may require separate classification under the pharmaceutical chapter. Current duty rates should be verified in the European Commission's TARIC database. Classification follows the Combined Nomenclature (CN) of the European Union.
What documents are required to import hair preparations into the EU?
Importing hair preparations requires compliance with Regulation (EC) No 1223/2009 on cosmetic products. A responsible person in the EU must be designated and notification through CPNP is required before placing on the market. A safety report (CPSR) is mandatory. Labelling must include an INCI ingredient list, responsible person details, product function, and warnings. Hair dyes must carry specific allergy warnings required by Annex III of the Regulation. Batch traceability must be maintained. This applies to goods classified under heading 3305 of the Combined Nomenclature. Current duty rates should be verified in the European Commission's TARIC database. Classification follows the Combined Nomenclature (CN) of the European Union.
What practical considerations apply when importing hair preparations into the EU?
Hair dyes are subject to particularly strict regulations - permitted colourants are strictly defined in Annex IV of the Cosmetics Regulation. Hair straightening preparations containing formaldehyde are subject to concentration limits. Products containing keratin require verification of ingredient sourcing. Shampoos and conditioners must meet biodegradability requirements. Claims of therapeutic action (e.g., anti-dandruff) may result in reclassification as a medicinal product with different requirements. This applies to goods classified under heading 3305 of the Combined Nomenclature. Current duty rates should be verified in the European Commission's TARIC database. Classification follows the Combined Nomenclature (CN) of the European Union.
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