HS 330112 Essential oils of citrus fruit
Quick Answer: Essential oils of citrus fruit imported under HS 330112 enter the UK duty-free, the EU at 7.00%, and the US at 2.7% under the MFN rate, with preferential rates available for certain trading partners. This classification covers concentrated aromatic liquids obtained from the peel or juice of citrus fruits such as oranges, lemons, and grapefruits, typically used in flavors, fragrances, and aromatherapy. Importers should be aware of varying duty rates across major markets. CustomTariffs aggregates this data, highlighting the importance of verifying specific preferential agreements for potential duty reductions.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3301120000 | — | — | — |
| 3301121010 | 0.00 % | — | — |
| 3301129000 | 0.00 % | — | — |
| 3301121000 | 0.00 % | — | — |
| 3301121090 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3301120000 | — | — | — |
| 3301121000 | 7.00 % | — | — |
| 3301121010 | 7.00 % | — | — |
| 3301121090 | 7.00 % | — | — |
| 3301129000 | 4.40 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3301120000 | 2.7% | Free (17 programs) | ["kg"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 3301.12?
Imports of Essential oils of citrus fruit may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 15 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 330112 cover?
This subheading covers essential oils obtained from citrus fruit, such as lemon, orange, lime, grapefruit, and mandarin. According to the World Customs Organization (WCO) Harmonized System Nomenclature, these are obtained by expression from the rind of citrus fruit. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, specifying that these oils are typically produced through cold pressing or distillation and are used in perfumery, flavoring, and aromatherapy applications, with the primary product being the volatile aromatic compounds. For example, cold-pressed lemon oil (expressed from the peel of Citrus limon) falls under this code.
What falls outside HS 330112?
The following products are excluded from HS 330112: essential oils of non-citrus fruits, such as peppermint or lavender oil, which are classified under other subheadings of 3301. Also excluded are citrus fruit juices, whether concentrated or not, which are classified under Chapter 20. Furthermore, oleoresins of citrus fruit, which are extracts containing both volatile and non-volatile aromatic components, are typically classified under HS 330190. For instance, a concentrated orange juice with pulp is not an essential oil and would be classified elsewhere.
What are common classification mistakes for HS 330112?
A common error is the misclassification of citrus fruit extracts that are not solely essential oils. For example, products containing both volatile and non-volatile components, such as citrus oleoresins, are often mistakenly entered under 330112. This is contrary to General Interpretative Rule 1 of the Harmonized System, which states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Another mistake involves classifying citrus-derived flavorings or perfumery compounds that have undergone further processing or blending, which would place them in different headings, such as Chapter 3302.
How should importers classify products under HS 330112?
The correct procedure for classifying products under HS 330112 involves a thorough examination of the product's origin and composition. Importers and customs brokers must verify that the product is an essential oil derived exclusively from citrus fruit, obtained by expression or distillation from the rind. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, is crucial. Reviewing product specifications, manufacturing processes, and any available laboratory analyses will confirm whether the product meets the definition of an essential oil of citrus fruit as per WCO Explanatory Notes and national interpretations.
How is the duty calculated for products under HS 330112?
A shipment of 100 kilograms of cold-pressed lime oil, declared at a customs value of $5,000 USD, would attract a US duty of $1,000.00. This is calculated using the Most Favored Nation (MFN) duty rate of 20% ad valorem, applied to the declared customs value ($5,000 USD × 20% = $1,000.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule (HTS) for subheading 330112.10, which specifies a 20% MFN rate for essential oils of lime.
Which trade agreements reduce duties for HS 330112?
Several free trade agreements may reduce the applicable duty rate for HS 330112, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates, potentially Free, for eligible goods from member countries like Vietnam. To claim these preferences, importers typically require a self-certified origin statement under USMCA or a specific origin declaration as stipulated by the CPTPP, depending on the origin country and the specific agreement's requirements.
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FAQ
What are the primary classification criteria for HS code 330112 (Essential oils of citrus fruit)?
HS code 330112 covers essential oils obtained from the peels of citrus fruits, such as lemons, oranges, or grapefruits. These oils are typically produced by expression (cold pressing) or distillation. The key is that they are derived directly from the fruit's peel and retain the characteristic aroma and flavor of the source fruit. They must not be chemically modified or isolated to the point where they lose their original character as 'essential oils' as defined by Chapter 33 of the Harmonized System.
What are the typical import duty rates for HS code 330112 into the United States, the European Union, and the United Kingdom?
Duty rates for HS code 330112 vary by importing country.
United States: The U.S. generally applies a Most Favored Nation (MFN) duty rate of 0.00% ad valorem for essential oils of citrus fruit. However, specific Free Trade Agreements (FTAs) may offer preferential treatment.
European Union: Under the EU's TARIC system, the standard MFN duty rate is often 2.7% ad valorem. Preferential rates may apply for goods originating from countries with which the EU has trade agreements (e.g., 'Free' for certain partner countries indicated by codes like AU, CL, KR, SG).
United Kingdom: The UK Trade Tariff typically lists a standard duty rate of 2.7% ad valorem for this classification. Similar to the EU, preferential rates are available for goods from countries with preferential trade agreements (e.g., 'Free' for A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG).
It is crucial to consult the specific, up-to-date tariff schedules for the destination country at the time of import, as rates can change.
How is the import duty for HS code 330112 calculated, and can you provide an example?
Import duty for HS code 330112 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. Some countries may also have specific duties based on quantity (e.g., per kilogram or liter).
Example Calculation (Ad Valorem): Assume you are importing 100 kg of lemon essential oil into the EU, and the declared customs value is €5,000. The applicable MFN duty rate is 2.7% ad valorem.
Calculation: Duty = Declared Value × Duty Rate Duty = €5,000 × 2.7% Duty = €5,000 × 0.027 Duty = €135
In this scenario, the import duty would be €135.
What documentation is typically required for importing essential oils of citrus fruit under HS code 330112?
Standard import documentation for HS code 330112 generally includes:
- Commercial Invoice: Detailing the seller, buyer, description of goods, quantity, unit price, and total value.
- Packing List: Outlining the contents of each package, weights, and dimensions.
- Bill of Lading (Ocean) or Air Waybill (Air): Evidence of shipment.
- Certificate of Origin: To claim preferential duty rates under trade agreements, if applicable.
- Safety Data Sheet (SDS) / Material Safety Data Sheet (MSDS): May be required to confirm the nature and safety of the product, especially if it's considered a hazardous material for transport or use.
- Laboratory Analysis Certificate: Sometimes requested by customs to verify the composition and purity of the essential oil, ensuring it meets the definition of HS 330112 and is not a synthetic or adulterated product.
Which major trade agreements offer preferential duty rates for HS code 330112, and how can importers leverage them?
Several major trade agreements can provide preferential duty rates, often resulting in duty-free entry for HS code 330112. Examples include agreements between the EU and countries like Canada (CETA), Japan (JEFTA), and various nations in Latin America and Asia. The US has agreements with countries like Australia, South Korea, and various partners under CAFTA-DR. The UK has its own set of continuity trade agreements post-Brexit.
To leverage these agreements, importers must ensure:
- Origin Criteria: The essential oils must originate from a country that is a party to the specific trade agreement. This often involves meeting rules of origin, which may require the goods to be wholly obtained or sufficiently transformed within the partner country.
- Proof of Origin: A valid Certificate of Origin or origin declaration, compliant with the terms of the trade agreement, must be provided to customs authorities in the importing country at the time of clearance.
Importers should consult the specific text of the relevant trade agreement and the customs regulations of the importing country to confirm eligibility and documentation requirements. For instance, the EU TARIC database and the UK Integrated Online Tariff provide detailed information on preferential access.