HS 330113 Of lemon
Quick Answer: Lemon oils imported under HS 330113 enter the UK duty-free, the EU at 4.40% ad valorem, and the US at 3.8% ad valorem (MFN). This code specifically covers essential oils of lemon, whether or not terpeneless, obtained by expression. Importers should be aware of potential variations in EU and US duty rates based on origin and specific trade agreements, which can be further detailed by consulting comprehensive tariff databases. CustomTariffs aggregates this information to assist in compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3301130000 | — | — | — |
| 3301139000 | 0.00 % | — | — |
| 3301131000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3301130000 | — | — | — |
| 3301139000 | 4.40 % | — | — |
| 3301131000 | 7.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3301130000 | 3.8% | 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 3301.13?
Imports of Of lemon 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 330113 cover?
This subheading covers essential oils of lemon, whether or not terpeneless, including concrètes and absolutes. According to the WCO Harmonized System Nomenclature, this category specifically pertains to the volatile aromatic oils obtained from the peel of the lemon fruit (Citrus limon (L.) Burm. f.). Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this includes both cold-pressed and, in some cases, distilled lemon oils, provided they retain the characteristic aroma of the fruit.
What falls outside HS 330113?
The following products are excluded from HS 330113: lemon juice, whether or not concentrated, which is classified under Chapter 20; lemon zest or dried lemon peel, which are typically classified under Chapter 09 or Chapter 21 depending on their form and intended use; and synthetic lemon flavorings or aroma compounds, which are classified under Chapter 29 or Chapter 38. Products that are mixtures of lemon essential oil with other substances, unless specifically provided for, will also be classified elsewhere, often in Chapter 33 or Chapter 38.
What are common classification mistakes for HS 330113?
A common error is misclassifying lemon essential oil that has undergone significant processing, such as extensive terpeneless extraction, which might lead to classification under a more specific subheading within 3301 or even under Chapter 38 if it's considered a preparation. Another mistake involves confusing essential oils with oleoresins or extracts that are not primarily volatile oils. Adherence to General Interpretative Rule 1 and Rule 6 of the Harmonized System is crucial for accurate classification, ensuring that the most specific heading and subheading are applied.
How should importers classify products under HS 330113?
The correct procedure for classifying products under HS 330113 involves a thorough examination of the product's composition and processing. Importers and customs brokers must verify that the product is indeed an essential oil derived from lemons, whether or not terpeneless. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and referencing the Explanatory Notes to the Harmonized System are essential steps to confirm the correct classification and any associated requirements.
How is the duty calculated for products under HS 330113?
A shipment of 100 kilograms of cold-pressed lemon essential oil, declared at a customs value of $5,000 USD, would attract a US duty of $175.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.5% ad valorem, applied to the declared value: 3.5% of $5,000 USD = $175.00. This calculation is based on the rates published in the USITC Harmonized Tariff Schedule (HTS) for subheading 330113.00.00.
Which trade agreements reduce duties for HS 330113?
Several free trade agreements may reduce the applicable duty rate for HS 330113, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for originating goods from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible products from certain developing countries. To claim these preferences, a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries is typically required, depending on the specific jurisdiction and agreement.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 330113 (Essential oil of lemon)?
Import duty rates for HS code 330113 vary significantly by country. For example, the United States applies a Most Favored Nation (MFN) duty rate of 3.8% ad valorem. The European Union, under the TARIC system, may have rates such as 2.5% ad valorem. The United Kingdom's Trade Tariff often shows a rate of 0.00% for certain origins. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate applicable to your shipment.
How is the import duty for HS code 330113 calculated, and can you provide an example?
The duty for HS code 330113 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if the customs value of a shipment of lemon essential oil is $10,000 USD and the MFN duty rate in the US is 3.8%, the import duty would be calculated as: $10,000 (Customs Value) × 0.038 (Duty Rate) = $380.00 USD. Some countries may also apply specific duties based on weight or volume, or a combination of ad valorem and specific duties.
What are the key criteria for classifying a product under HS code 330113 (Essential oil of lemon)?
HS code 330113 specifically covers 'Essential oil of lemon'. Classification hinges on the product being the volatile oil derived from the peel of the lemon fruit (Citrus limon (L.) Burm. f.), obtained by mechanical means (e.g., expression) or by distillation. The product must retain the characteristic odor and flavor of lemon. Products that have undergone significant chemical modification or are not derived directly from the lemon peel may fall under different HS codes.
Which trade agreements commonly offer preferential duty rates for HS code 330113?
Several trade agreements can grant preferential duty rates for HS code 330113. For example, the United States has agreements like the US-Mexico-Canada Agreement (USMCA), though specific preferential treatment for this code would need verification. The EU has numerous Free Trade Agreements (FTAs) with countries like Canada (CETA), Japan, and South Korea, which often provide reduced or duty-free access. The UK also has a network of FTAs post-Brexit. Importers should verify if their product originates from a country covered by an applicable trade agreement and if the necessary proof of origin (e.g., Certificate of Origin) is provided to claim preferential treatment. The provided sample rates indicate potential 'Free' access under various agreements (e.g., AU, CL, KR, SG).
What documentation is typically required when importing goods classified under HS code 330113?
Standard import documentation for HS code 330113 includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the specific nature of the essential oil, additional documents may be required. This could include a Certificate of Origin to claim preferential duty rates, a Certificate of Analysis (CoA) to verify product specifications and purity, and potentially import permits or licenses from agricultural or health authorities, especially if the product is intended for food, beverage, or pharmaceutical use. Always confirm specific requirements with the customs authority of the destination country.