33021000
ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR TOILET PREPARATIONS›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
Of a kind used in the food or drink industries
Subcodes (5)
33021010Duty: 0%
Of a kind used in the drink industries - Preparations containing all flavouring agents characterising a beverage - Of an actual alcoholic strength by volume exceeding 0,5%
33021021Duty: 0-12,8%
Other - Containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch
33021029Duty: 0-9%
Other
33021040Duty: 0%
Other
33021090Duty: 0%
Of a kind used in the food industries
Classification of food flavourings
CN code 330210 covers mixtures of odoriferous substances and mixtures based on one or more such substances used as raw materials in the food and beverage industries. This includes food flavourings, aromatic extracts, essential oil blends and flavouring preparations. Classification requires the product to be intended for the food or beverage industry. Fragrance substances for perfumery and cosmetics are classified under code 330290.
Food regulations and safety
Food flavourings are subject to Regulation (EC) No 1334/2008 on flavourings for use in and on foods. Flavouring substances must appear on the EU list of permitted substances (Annex I). Import requires compliance with Regulation (EC) No 178/2002 on food safety. Alcohol-based flavourings may be subject to excise duty provisions. REACH has limited application to food flavouring substances as they are subject to sectoral regulation.
Trade and customs procedures
Import under CN code 330210 requires a commercial invoice, composition specification and food safety documentation. Importers must be registered in the food safety system. Alcohol-based flavourings may be subject to excise duty. Major suppliers include Switzerland, Germany, France and China.
EU Cosmetics Regulation 1223/2009
Importing cosmetics under CN code 3302 10 (Flavouring substances for food and beverages) 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
Are food flavourings subject to the EU flavourings regulation?
Yes. Food flavourings are subject to Regulation (EC) No 1334/2008, which requires flavouring substances to appear on the EU list of permitted substances. The importer must ensure product compliance and hold safety documentation.
Are alcohol-based flavourings subject to excise duty?
Flavourings containing ethyl alcohol may be subject to excise duty provisions depending on alcohol content and use. Flavourings intended for food production may benefit from excise duty suspension under applicable procedural requirements.
How to distinguish flavourings under 330210 from 330290?
Code 330210 covers flavouring substances for food and beverages. Code 330290 covers fragrance substances for other uses (perfumery, cosmetics, household chemicals). The criterion is the end use declared by the importer.
Is CPNP notification required for cosmetics CN 3302 10?
Yes, every cosmetic imported into the EU (CN 3302 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.
Useful tools & resources
Customs calculators
Related glossary terms