{"data":{"id":"38024","type":"heading","attributes":{"goods_nomenclature_item_id":"3303000000","description":"Perfumes and toilet waters","bti_url":"https://www.gov.uk/guidance/check-what-youll-need-to-get-a-legally-binding-decision-on-a-commodity-code","formatted_description":"Perfumes and toilet waters","description_plain":"Perfumes and toilet waters","validity_start_date":"1972-01-01T00:00:00.000Z","validity_end_date":null,"declarable":false},"relationships":{"footnotes":{"data":[{"id":"TN207","type":"footnote"},{"id":"TN701","type":"footnote"}]},"section":{"data":{"id":"6","type":"section"}},"chapter":{"data":{"id":"37964","type":"chapter"}},"commodities":{"data":[{"id":"38025","type":"commodity"},{"id":"38026","type":"commodity"}]}}},"included":[{"id":"6","type":"section","attributes":{"numeral":"VI","title":"Products of the chemical or allied industries","position":6,"section_note":"1. (A) Goods (other than radioactive ores) answering to a description in heading [2844](/headings/2844) or [2845](/headings/2845) are to be classified in those headings and in no other heading of the classification.\r\n\r\n    (B) Subject to paragraph (A) above, goods answering to a description in heading [2843](/headings/2843), [2846](/headings/2846) or [2852](/headings/2852) are to be classified in those headings and in no other heading of this section.\r\n\r\n2. Subject to Note 1 above, goods classifiable in heading [3004](/headings/3004), [3005](/headings/3005), [3006](/headings/3006), [3212](/headings/3212), [3303](/headings/3303), [3304](/headings/3304), [3305](/headings/3305), [3306](/headings/3306), [3307](/headings/3307), [3506](/headings/3506), [3707](/headings/3707) or [3808](/headings/3808) by reason of being put up in measured doses or for retail sale are to be classified in those headings and in no other heading of the nomenclature.\r\n\r\n3. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are:\r\n\r\n    a. having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked;\r\n    \r\n    b. presented together; and\r\n    \r\n    c. identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another.\r\n\r\n4. Where a product answers to a description in one or more of the headings in Section VI by virtue of being described by name or function and also to heading [3827](/headings/3827), then it is classifiable in a heading that references the product by name or function and not under heading [3827](/headings/3827)."}},{"id":"37964","type":"chapter","attributes":{"goods_nomenclature_item_id":"3300000000","description":"ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR TOILET PREPARATIONS","formatted_description":"Essential oils and resinoids; perfumery, cosmetic or toilet preparations","chapter_note":"1. This chapter does not cover:\r\n\r\n    a. natural oleoresins or vegetable extracts of heading [1301](/headings/1301) or [1302](/headings/1302);\r\n    \r\n    b. soap or other products of heading [3401](/headings/3401); or\r\n    \r\n    c. gum, wood or sulphate turpentine or other products of heading [3805](/headings/3805).\r\n\r\n2. The expression 'odoriferous substances' in heading [3302](/headings/3302) refers only to the substances of heading [3301](/headings/3301), to odoriferous constituents isolated from those substances or to synthetic aromatics.\r\n\r\n3. Headings [3303](/headings/3303) to [3307](/headings/3307) apply, inter alia, to products, whether or not mixed (other than aqueous distillates and aqueous solutions of essential oils), suitable for use as goods of these headings and put up in packings of a kind sold by retail for such use.\r\n\r\n4. The expression 'perfumery, cosmetic or toilet preparations' in heading [3307](/headings/3307) applies, inter alia, to the following products: scented sachets; odoriferous preparations which operate by burning; perfumed papers and papers impregnated or coated with cosmetics; contact lens or artificial eye solutions; wadding, felt and nonwovens, impregnated, coated or covered with perfume or cosmetics; animal toilet preparations.\r\n","validity_start_date":"1971-12-31T00:00:00.000Z","validity_end_date":null,"forum_url":null},"relationships":{"guides":{"data":[]}}},{"id":"TN207","type":"footnote","attributes":{"code":"TN207","description":"The Democratic People’s Republic of Korea (Sanctions) (EU Exit) Regulations 2019 impose trade restrictions on certain goods, technology and services. Please refer to sanctions \u003ca href=\"https://www.gov.uk/government/publications/democratic-peoples-republic-of-korea-sanctions-guidance\"\u003eguidance\u003c/a\u003e. You may need a \u003ca href=\"https://www.gov.uk/guidance/how-to-apply-for-a-trade-sanctions-licence\"\u003elicence\u003c/a\u003e from the Department for Business and Trade.","formatted_description":"The Democratic People’s Republic of Korea (Sanctions) (EU Exit) Regulations 2019 impose trade restrictions on certain goods, technology and services. Please refer to sanctions \u003ca href=\"https://www.gov.uk/government/publications/democratic-peoples-republic-of-korea-sanctions-guidance\"\u003eguidance\u003c/a\u003e. You may need a \u003ca href=\"https://www.gov.uk/guidance/how-to-apply-for-a-trade-sanctions-licence\"\u003elicence\u003c/a\u003e from the Department for Business and Trade."}},{"id":"TN701","type":"footnote","attributes":{"code":"TN701","description":"According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9), as retained in UK Law, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.\u003cbr\u003eThe prohibition shall not apply in respect of: \u003cbr\u003e(a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have 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. \u003cbr\u003e(b) 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 Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014, as retained in UK Law, or in accordance with the EU-Ukraine Association Agreement","formatted_description":"According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9), as retained in UK Law, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.\u003cbr\u003eThe prohibition shall not apply in respect of: \u003cbr\u003e(a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have 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. \u003cbr\u003e(b) 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 Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014, as retained in UK Law, or in accordance with the EU-Ukraine Association Agreement"}},{"id":"20005548-duty_expression","type":"duty_expression","attributes":{"base":"0.00 %","formatted_base":"\u003cspan\u003e0.00\u003c/span\u003e %","verbose_duty":"0.00%"}},{"id":"103","type":"measure_type","attributes":{"description":"Third country duty","measure_type_series_id":"C","measure_component_applicable_code":1,"order_number_capture_code":2,"trade_movement_code":0,"validity_end_date":null,"validity_start_date":"1972-01-01T00:00:00.000Z","id":"103","measure_type_series_description":"Applicable duty"}},{"id":"20005548","type":"measure","attributes":{"id":20005548,"vat":false},"relationships":{"duty_expression":{"data":{"id":"20005548-duty_expression","type":"duty_expression"}},"measure_type":{"data":{"id":"103","type":"measure_type"}},"additional_code":{"data":null}}},{"id":"-1012545765-duty_expression","type":"duty_expression","attributes":{"base":"20.00 %","formatted_base":"\u003cspan\u003e20.00\u003c/span\u003e %","verbose_duty":"20.00%"}},{"id":"305","type":"measure_type","attributes":{"description":"Value added tax","measure_type_series_id":"P","measure_component_applicable_code":0,"order_number_capture_code":2,"trade_movement_code":0,"validity_end_date":null,"validity_start_date":"1972-01-01T00:00:00.000Z","id":"305","measure_type_series_description":"VAT"}},{"id":"-1012545765","type":"measure","attributes":{"id":-1012545765,"vat":true},"relationships":{"duty_expression":{"data":{"id":"-1012545765-duty_expression","type":"duty_expression"}},"measure_type":{"data":{"id":"305","type":"measure_type"}},"additional_code":{"data":null}}},{"id":"38025","type":"commodity","attributes":{"description":"Perfumes","number_indents":1,"goods_nomenclature_item_id":"3303001000","leaf":true,"producline_suffix":"80","goods_nomenclature_sid":38025,"formatted_description":"Perfumes","description_plain":"Perfumes","parent_sid":null,"validity_start_date":"1972-01-01T00:00:00.000Z","validity_end_date":null,"declarable":true},"relationships":{"overview_measures":{"data":[{"id":"20005548","type":"measure"},{"id":"-1012545765","type":"measure"}]}}},{"id":"20005549-duty_expression","type":"duty_expression","attributes":{"base":"0.00 %","formatted_base":"\u003cspan\u003e0.00\u003c/span\u003e %","verbose_duty":"0.00%"}},{"id":"20005549","type":"measure","attributes":{"id":20005549,"vat":false},"relationships":{"duty_expression":{"data":{"id":"20005549-duty_expression","type":"duty_expression"}},"measure_type":{"data":{"id":"103","type":"measure_type"}},"additional_code":{"data":null}}},{"id":"38026","type":"commodity","attributes":{"description":"Toilet waters","number_indents":1,"goods_nomenclature_item_id":"3303009000","leaf":true,"producline_suffix":"80","goods_nomenclature_sid":38026,"formatted_description":"Toilet waters","description_plain":"Toilet waters","parent_sid":null,"validity_start_date":"1972-01-01T00:00:00.000Z","validity_end_date":null,"declarable":true},"relationships":{"overview_measures":{"data":[{"id":"20005549","type":"measure"},{"id":"-1012545765","type":"measure"}]}}}]}