Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent

Heading 3401 covers soap; organic surface-active products in bars; skin-washing preparations. These products belong to Chapter 34 covering soap, surface-active agents, washing and cleaning preparations, waxes, candles and dental preparations. Import of products of heading 3401 into the EU is subject to duty rates from 0% to 6.5%. Detergents and washing preparations must comply with Regulation (EC) No 648/2004 on detergents, including biodegradability requirements. A Safety Data Sheet (SDS) and CLP labelling are required for chemical products. Heading 3401 is part of Chapter 34 (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 3401 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 3401 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.

Import of products of heading 3401 into the EU is subject to duty rates from 0% to 6.5%. Detergents and washing preparations must comply with Regulation (EC) No 648/2004 on detergents, including biodegradability requirements. A Safety Data Sheet (SDS) and CLP labelling are required for chemical products. Duty rates on products of heading 3401 range from 0% to 6.5%. A Safety Data Sheet (SDS) and CLP labelling are required for chemical products. Detergents must comply with Regulation (EC) No 648/2004 on biodegradability. Cosmetic products (e.g. toilet soaps) must be notified via the CPNP portal. When importing goods under heading 3401 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 3401 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 3401 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.

Heading 3401 covers soap, organic surface-active products in bars/cakes. Toilet soap in bars: 3401 11. Liquid soap: 3401 20 or 3402 (depends on composition). Synthetic detergent powders/liquids: 3402, not 3401. Key distinction: 3401 = soaps (fatty acid salts) and surface-active products in bars, 3402 = synthetic detergents. Common error: liquid soap based on synthetic surfactants - 3402, not 3401.