Commodity information for 3305900000

This information is for 22 October 2020.

Overview

Import

The commodity code for importing is 3305900000.

Goods are subject to VAT standard rate (20.00 %).

Importing from outside the EU is subject to a third country duty of 0.00 % unless subject to other measures.

Import measures and restrictions for specific countries can be found under the import tab.

Export

The commodity code for exporting and intrastat reporting is 33059000.

Export measures and restrictions for specific countries can be found under the export tab.

Footnotes
Code Description
TN701

According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9) it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.
The prohibition shall not apply in respect of:
(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.
(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 or in accordance with the EU-Ukraine Association Agreement.

Chapter notes

  • 1. This chapter does not cover:
    • (a) natural oleoresins or vegetable extracts of heading 1301 or 1302;
    • (b) soap or other products of heading 3401; or
    • (c) gum, wood or sulphate turpentine or other products of heading 3805.
  • 2. The expression ‘odoriferous substances’ in heading 3302 refers only to the substances of heading 3301, to odoriferous constituents isolated from those substances or to synthetic aromatics.
  • 3. Headings 3303 to 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.
  • 4. The expression ‘perfumery, cosmetic or toilet preparations’ in heading 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.

Section notes

  • 1. (A) Goods (other than radioactive ores) answering to a description in heading 2844 or 2845 are to be classified in those headings and in no other heading of the nomenclature.
  • (B) Subject to paragraph (A) above, goods answering to a description in heading 2843, 2846 or 2852 are to be classified in those headings and in no other heading of this section.
  • 2. Subject to Note 1 above, goods classifiable in heading 3004, 3005, 3006, 3212, 3303, 3304, 3305, 3306, 3307, 3506, 3707 or 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.
  • 3. 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:
    • (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;
    • (b) presented together; and
    • (c) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another.

Binding tariff information

You can search the EU EBTI-database for existing Binding Tariff Information for commodity code 3305900000.

Import measures and restrictions

This information is for 22 October 2020.

Measures for all countries
Country Measure Value Conditions that apply Exclusions Legal base Start date
(End date)
Footnotes
VAT standard rate 20.00 % 04/01/2011 03020
Third country duty 0.00 % R2261/98 01/01/1999
Tariff preference 0.00 % Haiti D0805/08 29/12/2008
Tariff preference 0.00 % D0196/12 14/05/2012
Tariff preference 0.00 % R1076/16 28/07/2016
Tariff preference 0.00 % R0978/12 01/01/2014
Tariff preference 0.00 % D0755/13 01/01/2014
Tariff preference 0.00 % D1623/16 10/10/2016
Cameroon (CM) Tariff preference 0.00 % D0152/09 04/08/2014
Ceuta (XC) Tariff preference 0.00 % A0001/85 01/07/1991
Faroe Islands (FO) Tariff preference 0.00 % D0126/97 01/01/1997
Fiji (FJ) Tariff preference 0.00 % D0729/09 28/07/2014
Georgia (GE) Tariff preference 0.00 % D0494/14 01/09/2014
Ghana (GH) Tariff preference 0.00 % D1850/16 15/12/2016
Jordan (JO) Tariff preference 0.00 % D0067/06 01/07/2006
Korea, Republic of (South Korea) (KR) Tariff preference 0.00 % D0265/11 01/07/2011
Melilla (XL) Tariff preference 0.00 % A0001/85 01/01/1999
Moldova, Republic of (MD) Tariff preference 0.00 % D0492/14 01/01/2016
Papua New Guinea (PG) Tariff preference 0.00 % D0729/09 20/12/2009
Samoa (WS) Tariff preference 0.00 % D0729/09 31/12/2018
Solomon Islands (SB) Tariff preference 0.00 % D0729/09 17/05/2020
Andorra (AD) Customs Union Duty 0.00 % D0680/90 01/01/2006
North Korea (Democratic People’s Republic of Korea) (KP) Import control on luxury goods Conditions R2062/17 01/02/2018 Footnotes
San Marino (SM) Customs Union Duty 0.00 % D0245/02 01/01/2006
Footnotes
Code Description
TN701

According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9) it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.
The prohibition shall not apply in respect of:
(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.
(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 or in accordance with the EU-Ukraine Association Agreement.

Export measures and restrictions

This information is for 22 October 2020.

Measures for all countries
Country Measure Value Conditions that apply Exclusions Legal base Start date
(End date, if any)
Footnotes
North Korea (Democratic People’s Republic of Korea) (KP) Export control on luxury goods Conditions R2062/17 28/06/2018 Footnotes
Footnotes
Code Description
TN701

According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9) it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.
The prohibition shall not apply in respect of:
(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.
(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 or in accordance with the EU-Ukraine Association Agreement.

VAT standard rate for All countries

Code Description
03020

UK VAT standard rate

Legal base

Regulation No. Start date End date Publication date Journal No. Journal page
R2261/98 01/01/1999 1998-10-30 L 292 1
R2658/87 01/01/1988 1987-09-07 L 256 1

Legal base

Regulation No. Start date End date Publication date Journal No. Journal page
R1076/16 28/07/2016 2016-07-08 L 185 1

Legal base

Regulation No. Start date End date Publication date Journal No. Journal page
D0805/08 29/12/2008 2008-10-30 L 289 1

Legal base

Regulation No. Start date End date Publication date Journal No. Journal page
D0196/12 14/05/2012 2012-04-24 L 111 1

Legal base

Regulation No. Start date End date Publication date Journal No. Journal page
D1623/16 10/10/2016 2016-09-16 L 250 1

Legal base

Regulation No. Start date End date Publication date Journal No. Journal page
R0978/12 01/01/2014 2012-10-31 L 303 1

Legal base

Regulation No. Start date End date Publication date Journal No. Journal page
D0755/13 01/01/2014 2013-12-19 L 344 1

Legal base

Regulation No. Start date End date Publication date Journal No. Journal page
D0680/90 01/07/1991 1990-12-31 L 374

Legal base

Regulation No. Start date End date Publication date Journal No. Journal page
D0152/09 04/08/2014 2009-02-28 L 057 1

Legal base

Regulation No. Start date End date Publication date Journal No. Journal page
D0729/09 20/12/2009 2009-10-16 L 272 1

Legal base

Regulation No. Start date End date Publication date Journal No. Journal page
D0126/97 01/01/1997 1997-02-22 L 53 1

Legal base

Regulation No. Start date End date Publication date Journal No. Journal page
D0494/14 01/09/2014 2014-08-30 L 261 1

Legal base

Regulation No. Start date End date Publication date Journal No. Journal page
D1850/16 15/12/2016 2016-10-21 L 287 1

Legal base

Regulation No. Start date End date Publication date Journal No. Journal page
D0067/06 01/01/2006 2006-02-13 L 41 1
D0357/02 01/05/2002 2002-05-15 L 129 1

Import control on luxury goods for North Korea (Democratic People’s Republic of Korea)

Y: Other conditions
Document code Requirement Action
Y945 Particular provisions: Travellers' personal effects or goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509) Import/export allowed after control
Y946 Particular provisions: Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509) Import/export allowed after control
  No document provided Import/export not allowed after control

Legal base

Regulation No. Start date End date Publication date Journal No. Journal page
R2062/17 15/11/2017 2017-11-14 L 295 4
R1509/17 01/09/2017 2017-08-31 L 224 1

Import control on luxury goods for North Korea (Democratic People’s Republic of Korea)

Code Description
CD203

The prohibition shall not apply to travellers' personal effects or to goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)

CD223

The prohibition shall not apply to goods which are necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or of international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509).

TM684

Goods from the list of luxury goods referred to in Article 10 of Regulation (EU) 2017/1509

Legal base

Regulation No. Start date End date Publication date Journal No. Journal page
D0265/11 01/07/2011 2011-05-14 L 127 1

Legal base

Regulation No. Start date End date Publication date Journal No. Journal page
D0492/14 01/09/2014 2014-08-30 L 260 1

Legal base

Regulation No. Start date End date Publication date Journal No. Journal page
D0729/09 20/12/2009 2009-10-16 L 272 1

Legal base

Regulation No. Start date End date Publication date Journal No. Journal page
D0729/09 20/12/2009 2009-10-16 L 272 1

Legal base

Regulation No. Start date End date Publication date Journal No. Journal page
D0245/02 01/04/2002 2002-03-28 L 84 41

Legal base

Regulation No. Start date End date Publication date Journal No. Journal page
D0729/09 20/12/2009 2009-10-16 L 272 1

Legal base

Regulation No. Start date End date Publication date Journal No. Journal page
A0001/85 01/01/1988 1985-11-15 L 302

Legal base

Regulation No. Start date End date Publication date Journal No. Journal page
A0001/85 01/01/1988 1985-11-15 L 302

Export control on luxury goods for North Korea (Democratic People’s Republic of Korea)

Y: Other conditions
Document code Requirement Action
Y946 Particular provisions: Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509) Import/export allowed after control
  No document provided Import/export not allowed after control

Legal base

Regulation No. Start date End date Publication date Journal No. Journal page
R2062/17 15/11/2017 2017-11-14 L 295 4
R1509/17 01/09/2017 2017-08-31 L 224 1

Export control on luxury goods for North Korea (Democratic People’s Republic of Korea)

Code Description
CD223

The prohibition shall not apply to goods which are necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or of international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509).

TM684

Goods from the list of luxury goods referred to in Article 10 of Regulation (EU) 2017/1509

Last updated: 21 October 2020 View latest amendments