33061000
ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR TOILET PREPARATIONS›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
Dentifrices
Standard EU duty
0%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
19 docs
Y106Y110Y1137P237P24L152+13
Preferences
ERGA OMNES 0%AD 0%CARI 0%CH 0%CI 0%CL 0%CM 0%DZ 0%EBA 0%EEA 0%EG 0%EH 0%ESA 0%FJ 0%FO 0%GB 0%GE 0%GH 0%GSP 0%IL 0%JO 0%KE 0%KR 0%LB 0%LOMB 0%MA 0%MD 0%MX 0%PG 0%PS 0%SADC EPA 0%SB 0%SM 0%SWITZ 0%SY 0%TN 0%TR 0%WS 0%XC 0%XL 0%
Notes
CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)
TM904Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “EH”.
CD906The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf
CD500Eligibility to benefit from this preference is subject to the presentation of a proof of origin stating the community origin of the goods, in the context of the agreement between the European Union and the Swiss Confederation.
Import control on REACHERGA OMNESR1907/06
Import control on REACH
ERGA OMNESR1907/06
Documents / references
Y106Y110Y113
Conditions
- B001Presentation of a certificate/licence/document: Y106— Import/export allowed after control
- B010Presentation of a certificate/licence/document: Y110— Import/export allowed after control
- B020Presentation of a certificate/licence/document: Y113— Import/export allowed after control
- B090Presentation of a certificate/licence/document: the condition is not fulfilled— Import/export not allowed after control
Notes
- CHM00009REACH - Annex XVII - Entry 9
- CD730A substance for which Annex XVII contains a restriction shall not be imported unless it complies with the conditions of that restriction.This shall not apply to the manufacture, placing on the market or use of a substance in scientific research and development. Annex XVII shall specify if the restriction shall not apply to product and process orientated research and development, as well as the maximum quantity exempted.The restrictions shall not apply to the use of substances in cosmetic products, as defined by Regulation (EC) No 1223/2009 of the European Parliament and of the Council of 30 November 2009 on cosmetic products (repealing the Directive 76/768/EEC), with regard to restrictions addressing the risks to human health within the scope of that regulation.(Article 67 points 1 and 2 of Regulation (EC) No 1907/2006).
The quality of solid fuelsERGA OMNESP1654/18
The quality of solid fuels
ERGA OMNESP1654/18
Documents / references
7P237P24
Conditions
- C001Presentation of a certificate/licence/document: 7P23— Entry into free circulation allowed
- C002Presentation of a certificate/licence/document: 7P24— Entry into free circulation allowed
- C003Presentation of a certificate/licence/document: the condition is not fulfilled— The entry into free circulation is not allowed
The quality of solid fuelsERGA OMNESP1654/18
The quality of solid fuels
ERGA OMNESP1654/18
Documents / references
7P237P24
Conditions
- C001Presentation of a certificate/licence/document: 7P23— Entry into free circulation allowed
- C002Presentation of a certificate/licence/document: 7P24— Entry into free circulation allowed
- C003Presentation of a certificate/licence/document: the condition is not fulfilled— The entry into free circulation is not allowed
The quality of solid fuelsERGA OMNESP1654/18
The quality of solid fuels
ERGA OMNESP1654/18
Import controlBYR0765/06
Import control
BYR0765/06
Documents / references
L152Y727Y728Y870
Conditions
- Y001Other conditions: Y727— Import/export allowed after control
- Y010Other conditions: Y728— Import/export allowed after control
- Y050Other conditions: L152— Import/export allowed after control
- Y080Other conditions: Y870— Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled— Import/export not allowed after control
Notes
- CD925It shall be prohibited to purchase, import, or transfer into the Union, directly or indirectly, goods which allow Belarus to diversify its sources of revenue, thereby enabling its involvement in the Russian aggression against Ukraine, as listed in Annex XXVII, if they originate in Belarus or are exported from Belarus.Article 1ra - Regulation (EU) 765/2006 (COUNCIL REGULATION (EU) 2024/1865)
Import controlRUR0833/14
Import control
RUR0833/14
Documents / references
L142L143Y859Y874
Conditions
- B001Presentation of a certificate/licence/document: L142— Import allowed
- B002Presentation of a certificate/licence/document: Y874— Import allowed
- B004Presentation of a certificate/licence/document: L143— Import allowed
- B030Presentation of a certificate/licence/document: Y859— Import allowed
- B090Presentation of a certificate/licence/document: the condition is not fulfilled— Import is not allowed
Notes
- CD875It shall be prohibited to purchase, import, or transfer, directly or indirectly, goods which generate significant revenues for Russia thereby enabling its actions destabilising the situation in Ukraine, as listed in Annex XXI into the Union if they originate in Russia or are exported from Russia.With regard to the goods listed in Part B of Annex XXI, the prohibitions in paragraph 1 shall not apply to the execution until 8 January 2023 of contracts concluded before 7 October 2022, or of ancillary contracts necessary for the execution of such contracts.By way of derogation from paragraphs 1, the competent authorities may authorise the purchase, import or transfer of the goods listed in Annex XXI, or the provision of related technical and financial assistance, under such conditions as they deem appropriate, after having determined that this is necessary for the establishment, operation, maintenance, fuel supply and retreatment and safety of civil nuclear capabilities, and the continuation of design, construction and commissioning required for the completion of civil nuclear facilities, the supply of precursor material for the production of medical radioisotopes and similar medical applications, or critical technology for environmental radiation monitoring, as well as for civil nuclear cooperation, in particular in the field of research and development.Council Regulation (EU) No 833/2014 - Article 3i (Council regulation (EU) 2022/576)
Import controlUAR0692/14
Import control
UAR0692/14
Documents / references
N954U045U078U079Y997
Conditions
- Y001Other conditions: Y997— Import allowed
- Y002Other conditions: U078— Import allowed
- Y003Other conditions: U079— Import allowed
- Y005Other conditions: N954— Import allowed
- Y007Other conditions: U045— Import allowed
- Y009Other conditions: the condition is not fulfilled— Import is not allowed
Notes
- CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part.II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited:(a) to any natural or legal person, entity or body in Crimea or Sevastopol, or(b) for use in Crimea or Sevastopol.
Import controlUAR0263/22
Import control
UAR0263/22
Documents / references
N954U045U078U079Y984
Conditions
- Y001Other conditions: Y984— Import/export allowed after control
- Y002Other conditions: N954— Import/export allowed after control
- Y005Other conditions: U045— Import/export allowed after control
- Y006Other conditions: U078— Import/export allowed after control
- Y007Other conditions: U079— Import/export allowed after control
- Y009Other conditions: the condition is not fulfilled— Import/export not allowed after control
Notes
- CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77):I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine.The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement.II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport;(ii) telecommunications;(iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.
Value Added Tax (VAT)
V020Medical devices, as defined by the Act on Medical Devices of 20 May 2010, (Journal of Laws of 2019, item 175, 447, 534), released for free circulation on the territory of the Republic of Poland
8%V120For medical devices referred to in item 13 of Annex No. 3 to the Act in the wording applicable before the date of entry into force of the Act of 7 April 2022 on medical devices (Journal of Laws, item 974), the tax rate referred to in Art. 41 sec. 2 shall apply if, in accordance with: 1) Art. 120 sec. 4 of the regulation (EU) 2017/745 of the European Parliament and of the Council of 5 April 2017 on medical devices, amending Directive 2001/83/EC, Regulation (EC) No 178/2002 and Regulation (EC) No 1223/2009 and repealing Council Directives 90/385/EEC and 93/42/EEC (Official Journal of the European Union L117 of 5 April 2017) or 2) Article 110 paragraph 4 of the regulation (EU) 2017/746 of the European Parliament and of the Council of 5 April 2017 on in vitro diagnostic medical devices and repealing Directive 98/79/EC and Commission Decision 2010/227/EU (Official Journal of the European Union L117 of 5 April 2017) – these products have been placed on the market and are still being made available on the market or put into use.
8%V999Other
23%Excise duty
X019Products having an actual alcoholic strength by volume exceeding 1,2% volume
8391 PLN / LPXX091Products of an actual alcoholic strength not exceeding 1,2% vol
wyroby nieobjęte akcyzą5
Binding Tariff Information
BTI classification examples
FRgold24-03393
Reishi mushroom toothpaste with coconut oil
preparat chemiczny do higieny jamy ustnejGRI 1GRI 5bGRI 6
DEgold942/23-1
Dental whitening preparation in syringe
linenGRI 1GRI 3aGRI 6
NLgold024-0157
Teeth whitening powder - dental hygiene preparation
carbonGRI 1GRI 6
NLgold024-0290
Fluoride-free toothpaste in plastic tube
składniki chemiczne (pasta do zębów)GRI 1GRI 6
DEgold866/25-1
Hospital patient hygiene set
pasta do zębów (preparat chemiczny)GRI 1GRI 6
BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.
Product characteristics and classification
CN code 330610 covers dentifrices and oral hygiene preparations classified under Chapter 33 of the Combined Nomenclature. Classification is based on chemical composition, commercial form, and intended use. Notes to Chapter 33 specify the scope of individual subheadings. Customs clearance requires proper product identification based on technical documentation, analytical certificates, and commercial specifications. Import of such products into the EU requires compliance with tariff and non-tariff requirements under EU regulations. Potential trade policy measures such as anti-dumping duties or tariff quotas that may affect import costs should also be considered.
Chemical regulations and environmental protection
Import of goods under CN code 330610 into the EU is subject to the REACH Regulation (EC No 1907/2006) and CLP Regulation (EC No 1272/2008). The importer must ensure ECHA registration of each substance. A Safety Data Sheet (SDS) compliant with Regulation (EU) 2020/878 is required. These products may also be subject to the Cosmetics Regulation (EC) 1223/2009 and CPNP notification. CLP labelling must include hazard pictograms, signal words, H and P statements. Transport is subject to ADR/RID regulations. These substances are not subject to CBAM. Storage must comply with environmental and occupational health and safety requirements.
Practical guidance for importers
Customs declarations for imports under CN code 330610 should include full specification, CAS numbers, commercial form, and intended use. Importers may benefit from tariff preferences under EU trade agreements or the GSP system. Rate verification in the TARIC database is recommended before each transaction. Export may require verification under the Dual-Use Export Control Regulation (EU) 2021/821. Quality control should include chemical composition testing, specification compliance, and safety requirements verification.
EU Cosmetics Regulation 1223/2009
Importing cosmetics under CN code 3306 10 (Dentifrices and oral hygiene preparations) is governed by Regulation (EC) 1223/2009. Every cosmetic product placed on the EU market must be notified via the CPNP portal and have a designated Responsible Person based in the EU. A Cosmetic Product Safety Report (CPSR) is mandatory. The composition must comply with lists of allowed, prohibited, and restricted substances (Annexes II-VI). Labels require an INCI list, durability date (PAO/BBD), country of origin, and Responsible Person details. Animal testing is prohibited in the EU.
Frequently asked questions
What are the main applications of products under CN code 330610?
Dentifrices and oral hygiene preparations are used primarily in the oral hygiene and pharmaceuticals. Specific use depends on the composition and commercial form. Tariff classification is not dependent on end use but on objective product characteristics at the time of customs clearance.
Does import of these products require special permits?
Generally, import does not require separate import permits beyond standard REACH and CLP obligations. For SVHC substances or those subject to REACH authorisation, additional permits may be required. Substance status should be verified in the ECHA database.
How to verify correct classification under code 330610?
Classification can be confirmed by obtaining Binding Tariff Information (BTI) from the customs authority. A BTI is valid for 3 years and binds customs authorities in all EU Member States. Consulting a customs agency or tariff advisor is also recommended.
Is CPNP notification required for cosmetics CN 3306 10?
Yes, every cosmetic imported into the EU (CN 3306 10) must be notified via the CPNP portal before being placed on the market. Notification requires INCI composition, EU Responsible Person details, CPSR safety report, and label.
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