HS 330124 Essential oils other than those of citrus fruit
Quick Answer: Essential oils other than those of citrus fruit, classified under HS code 330124, enter the UK duty-free, the EU at rates up to 2.90% ad valorem, and the US at rates ranging from free to 25% ad valorem, with preferential rates available for certain trading partners. This code encompasses a wide array of concentrated plant extracts used in perfumery, flavorings, and aromatherapy, excluding those derived from lemons, limes, and oranges. Importers should consult specific trade agreements and preferential duty programs to optimize costs. CustomTariffs aggregates this data, highlighting the importance of precise classification for accurate duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3301240000 | — | — | — |
| 3301249000 | 0.00 % | — | — |
| 3301241000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3301240000 | — | — | — |
| 3301241000 | 0.00 % | — | — |
| 3301249000 | 2.90 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3301240000 | 4.2% | 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 3301.24?
Imports of Essential oils other than those 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, GSP, and 14 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 330124 cover?
This subheading covers essential oils, other than those derived from citrus fruit, obtained by distillation or by mechanical processes from the leaves, wood, roots, flowers, or other parts of plants. According to the World Customs Organization's Harmonized System Nomenclature, this includes oils like peppermint oil, geranium oil, and clove oil. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that these are concentrated aromatic liquids used in perfumery, flavorings, and aromatherapy, excluding those from lemons, limes, or oranges.
What falls outside HS 330124?
The following products are excluded from HS 330124: essential oils of citrus fruit (classified under 330112 to 330119), oleoresins (classified under 330190), and products that are not derived from plants, such as synthetic fragrances or animal-derived aromatic substances. Also excluded are mixtures of essential oils with other substances, unless they meet the specific criteria for essential oils as defined in Chapter 33. For instance, perfumed waters or toilet waters are typically classified under 3303.
What are common classification mistakes for HS 330124?
A common error is misclassifying essential oils that have undergone further processing or are mixed with other ingredients. For example, if an essential oil is diluted with a carrier oil like jojoba or almond oil, it may no longer qualify as a pure essential oil under 330124 and could be classified as a mixture or a different preparation depending on the concentration and intended use. Adherence to General Interpretative Rule 1 and Rule 3 of the Harmonized System is crucial to avoid these mistakes.
How should importers classify products under HS 330124?
The correct procedure for classifying products under HS 330124 involves a thorough examination of the product's origin, composition, and processing. Importers and customs brokers must verify that the essential oil is derived from non-citrus plant parts and has not been significantly altered or mixed with other substances beyond the scope of Heading 3301. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and reviewing product specifications are essential steps.
How is the duty calculated for products under HS 330124?
A shipment of 100 kilograms of pure peppermint oil, declared at a customs value of $5,000 USD, would attract a US duty of $250.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared value: 5.0% × $5,000 USD = $250.00. This calculation is based on the rates published in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 330124?
Several free trade agreements may reduce the applicable duty rate for HS 330124, 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. Additionally, the Generalized System of Preferences (GSP) may offer preferential rates for eligible goods from developing countries, often resulting in a Free duty rate. To claim these preferences, a self-certified origin statement for USMCA or a GSP Form A is typically required, depending on the specific agreement and jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 330124, 'Essential oils other than those of citrus fruit'?
The Most Favored Nation (MFN) duty rate for HS code 330124 can vary. For example, under the US Harmonized Tariff Schedule (USHTS), the MFN rate is often 3.5% ad valorem. However, preferential rates under various trade agreements can significantly reduce or eliminate these duties. For instance, imports from countries with Free Trade Agreements (FTAs) with the US may enter duty-free. It is crucial to consult the latest USITC tariff schedule for the specific rate applicable to your country of origin.
How is the import duty for HS 330124 calculated, and can you provide an example?
The duty for HS code 330124 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if the MFN duty rate is 3.5% and you import essential oils valued at $10,000 USD, the import duty would be $10,000 USD * 0.035 = $350 USD. Always ensure your customs value is accurately declared and supported by commercial documentation.
What specific criteria distinguish essential oils classified under 330124 from other essential oil HS codes?
HS code 330124 specifically covers essential oils derived from flowers, leaves, or other plant parts, excluding those derived from citrus fruits (which fall under 330112-330119). The key distinction lies in the botanical source. For example, lavender oil (from Lavandula angustifolia) or peppermint oil (from Mentha piperita) would be classified under 330124, whereas lemon oil (from Citrus limon) would not.
Which common trade agreements offer preferential duty rates for HS code 330124 into the United States?
The United States has numerous Free Trade Agreements (FTAs) that can provide preferential duty rates for goods classified under HS code 330124. Examples include agreements with countries like Australia (AU), Canada (CA) under USMCA, Chile (CL), Israel (IL), Jordan (JO), South Korea (KR), Mexico (MX) under USMCA, Morocco (MA), Oman (OM), Peru (PE), Singapore (SG), and others. Importers should verify the specific rules of origin and eligibility requirements under the relevant FTA to claim preferential treatment.
Are there any specific documentation requirements beyond a commercial invoice and packing list for importing essential oils under HS 330124?
While a commercial invoice, packing list, and bill of lading are standard, importing essential oils under HS 330124 may require additional documentation depending on the country of import and the specific product. For instance, a Certificate of Origin is often necessary to claim preferential duty rates under trade agreements. Some countries may also require a Certificate of Analysis (CoA) to verify the composition and quality of the essential oil, or specific import permits if the oil is subject to regulations by agencies like the FDA (for food/drug use) or EPA (for pesticide use).