SOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHING PREPARATIONS, LUBRICATING PREPARATIONS, ARTIFICIAL WAXES, PREPARED WAXES, POLISHING OR SCOURING PREPARATIONS, CANDLES AND SIMILAR ARTICLES, MODELLING PASTES, 'DENTAL WAXES' AND DENTAL PREPARATIONS WITH A BASIS OF PLASTER

Chapter 34 of the EU Customs Tariff covers soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes and prepared waxes, polishing and scouring preparations, and candles. Classified here are soap in bars, liquid and other forms, including medicated soap, organic surface-active agents (surfactants) used as a base for detergents, washing and cleaning preparations in the form of powders, liquids, tablets and capsules, dishwashing preparations, industrial laundry preparations, washing auxiliaries, lubricating preparations (lubricating oils with additives, anti-adhesive preparations), artificial and prepared waxes, shoe, floor and coachwork polishes, scouring powders and pastes, candles, tealights and similar articles. Products in this chapter have wide applications in both households and industry. The detergents and cleaning products market is one of the largest consumer goods segments in international trade. The import of these products into the EU is subject to the regulations of Regulation (EC) No 648/2004 on detergents, which sets requirements for the biodegradability of surfactants and product labelling.

Customs duty rates in Chapter 34 range from 0% to 6.5%. Soap is subject to a customs duty rate from 0% to 4%. Organic surface-active agents carry rates from 0% to 6.5%. Washing and cleaning preparations are subject to a rate of 6.5%. Artificial waxes carry rates from 3% to 6.5%. Candles and tealights carry customs duty rates from 0% to 6.5%. Upon import into Poland, the standard VAT rate of 23% applies. Detergents and cleaning products from many countries may benefit from preferential duty rates under EU trade agreements.

When classifying products under Chapter 34, it is important to distinguish between soap and synthetic detergents. Soap consists of salts of fatty acids, whereas synthetic detergents are other surface-active agents. Washing preparations are classified according to form (powder, liquid, tablet) and intended use. Decorative and scented candles are classified in the same chapter as lighting candles. Artificial waxes must be distinguished from natural waxes (Chapter 15) and mineral waxes (Chapter 27). Lubricating preparations may be classified in Chapter 34 or 27 depending on their composition.