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33021010
ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR TOILET PREPARATIONSMixtures 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 beveragesOf a kind used in the food or drink industries

Of an actual alcoholic strength by volume exceeding 0,5 %

Standard EU duty
17.3% MIN 1 EUR / % vol/hl
VAT
23%
Additional duties / sanctions
0 rules
Docs required
28 docs
Y106Y110Y1137P237P24C084+22
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty17.3% MIN 1 EUR / ASVX-R2204/99
ERGA OMNESSupplementary unit importLPA-R1776/19
Preferences
AD 0%AL 0%BA 0%CA 0%CAMER 0%CARI 0%CH 0%CI 0%CL 0%CM 0%CO 0%EBA 0%EC 0%EEA_ IS 0%EG 0%EH 0%ESA 0%EUCA 0%FJ 0%FO 0%GB 0%GE 0%GH 0%GSP 0%GSP+ 0%IL 0%JO 0%JP 0%KE 0%KR 0%LB 0%LI 0%LOMB 0%MA 0%MD 0%ME 0%MK 0%MX 0%NZ 0%PE 0%PG 0%PS 0%SADC EPA 0%SB 0%SG 0%SM 0%SWITZ 0%TN 0%TR 0%UA 0%VN 0%WS 0%XC 0%XK 0%XL 0%XS 0%ZA 0%
Notes
CD379Products originating in Iceland in accordance with the provisions of the Regional Convention on pan-Euro-Mediterranean preferential rules of origin shall be subject to the customs duties set out in point 4a of Annex I to Table I of Protocol 3 to the EEA Agreement.(Decision of the EEA Joint Committee No 115/2017 of 13 June 2017 amending Protocol 3 to the EEA Agreement, concerning products referred to in Article 8(3)(b) of the Agreement).
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”.
CD727Eligibility to benefit from this preference is subject to the presentation of an origin declaration stating the European Union origin of the goods, in the context of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA).
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.
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Binding Tariff Information

BTI classification examples

BEgold.015.710

Alcoholic flavoring concentrate for beverage industry

alkohol etylowy z substancjami aromatycznymiGRI 1GRI 6
NLgold025-1387

Lemon flavoring for food industry

mieszanina aromatów (alkohol, olejek cytrynowy, woda)GRI 1GRI 6
FRgold23-06556

Orange oil flavor premix for beverage industry

substancje zapachowe (olej pomarańczowy)GRI 1GRI 5bGRI 6
NLgold5-0890-2

Vanilla flavoring liquid for food industry

ekstrakt z laski wanilii z MadagaskaruGRI 1GRI 6
ATgold0506-DEC

Vanilla flavor concentrate for non-alcoholic drinks

substancje zapachowe (aromaty)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.