🗂️第33章：Essential oils and perfumes; perfumes and cosmetics
| HS Code | Product Name | Import Duty (MFN) | Export Rebate | VAT |
|---|---|---|---|---|
| 3301120000 | Essential oils of orange (including concretes and absolutes) | 20% | 13 | - |
| 3301130000 | Essential oils of lemon (including concretes and absolutes) | 20% | 13 | - |
| 3301191000 | Essential oils of lime (including concretes and absolutes) | 20% | 13 | - |
| 3301199000 | Essential oils of other citrus fruit (including concretes and absolutes) | 20% | 13 | - |
| 3301240000 | Essential oils of peppermint(mentha piperita)(including concretes and absolutes) | 20% | 13 | - |
| 3301250000 | Essential oils of other (mintsincluding concretes and absolutes) | 15% | 13 | - |
| 3301291000 | Essential oils of camphor(including concretes and absolutes) | 20% | 13 | - |
| 3301292000 | Essential oils of citronella(including concretes and absolutes) | 15% | 13 | - |
| 3301293000 | Essential oils of aniseed(including concretes and absolutes) | 20% | 10 | - |
| 3301294000 | Essential oils 0f cassia(including concretes and absolutes) | 20% | 13 | - |
| 3301295000 | Essential oils of litsea cubeba(including concretes and absolutes) | 20% | 13 | - |
| 3301296000 | Essential oils of eucalyptus(including concretes and absolutes) | 20% | 13 | - |
| 3301299100 | Essential oils of geranium(including concretes and absolutes) | 20% | 13 | - |
| 3301299910 | Oil of sassafras | 15% | 13 | - |
| 3301299991 | Other essential oils other than those of endangered citrus fruit(including concretes and absolutes) | 15% | 0 | - |
| 3301299999 | Other essential oils other than those of citrus fruit(including concretes and absolutes) | 15% | 13 | - |
| 3301301000 | Balsam of irises | 20% | 13 | - |
| 3301309010 | Other resinoids of endangered vegetable | 20% | 0 | - |
| 3301309090 | Other resinoids | 20% | 13 | - |
| 3301901010 | Extracted oleoresins of endangered vegetable | 20% | 0 | - |
| 3301901090 | Other extracted oleoresins | 20% | 13 | - |
| 3301902000 | Terpenic byproducts of the deterpenation of essential oils of citrus fruit | 20% | 13 | - |
| 3301909000 | Concentrates of essential oils in fats, in fixedoils, in waxes or the like, obtained by maceration; aqueous distillates and aqueous solutions of essential oils | 20% | 13 | - |
| 3302101000 | Preparations based on odoriferous substances, of a kind used for the manufacture of beverages, alcoholic strength by volume not exceeding 0.5% vol.d4 | 15% | 13 | - |
| 3302109001 | Mixtures of odoriferous substances and products, of a kind used for the manufacture of beverages and food, alcoholic strength by volume exceeding 0.5% | 15% | 13 | 5 |
| 3302109090 | Other mixtures of odoriferous substances, of a kind used for the manufacture of food, preparations based on odoriferous substances | 15% | 13 | - |
| 3302900000 | Other mixtures of odoriferous substances and mixtures with a basis of one or more of these substances, of a kind used as raw materials in industry | 10% | 13 | - |
| 3303000010 | Perfumes and toilet waters | 3% | 13 | 完税价格≥10元/克的,税率为15 |
| 3303000020 | Perfumes and toilet waters,packing lable,the content by volume | 3% | 13 | 完税价格≥10元/毫升的,税率为15 |
| 3304100011 | Lip make-up preparations,containing endangered plants,packing lable,the content by weight | 5% | 0 | 完税价格≥10元/克的,税率为15 |
| 3304100012 | Other lip make-up preparations,packing lable,the content by weight | 5% | 0 | 完税价格≥10元/毫升的,税率为15 |
| 3304100013 | Lip make-up preparations,containing endangered plants,packing lable,the specification by pieces | 5% | 0 | 完税价格≥15元/片(张)的,税率为15 |
| 3304100020 | Cosmetics containing mercury for lip use (containing more than one millionth of mercury) | 5% | 13 | - |
| 3304100091 | Other lip make-up preparations,packing lable,the content by weight | 5% | 13 | 完税价格≥10元/克的,税率为15 |
| 3304100092 | Other lip make-up preparations,packing lable,the content by volume | 5% | 13 | 进口完税价格在10元/毫升（克）或15元/片(张)及以上的税率为15 |
| 3304100093 | Other lip make-up preparations,packing lable,the specification by pieces | 5% | 13 | 进口完税价格在10元/毫升（克）或15元/片(张)及以上的税率为15 |
| 3304200011 | Eye make-up preparations, containing endangered plants,packing lable,the content by weight | 5% | 0 | 进口完税价格在10元/毫升（克）或15元/片(张)及以上的税率为15 |
| 3304200012 | Eye make-up preparations, containing endangered plants,packing lable,the content by volume | 5% | 0 | 进口完税价格在10元/毫升（克）或15元/片(张)及以上的税率为15 |
| 3304200013 | Eye make-up preparations, containing endangered plants,packing lable,the content by pieces | 5% | 0 | 进口完税价格在10元/毫升（克）或15元/片(张)及以上的税率为15 |
| 3304200020 | Eye cosmetics containing mercury (containing more than one millionth of mercury), excluding eye cosmetics with mercury as preservative and without effective and safe alternative preservatives | 5% | 13 | - |
| 3304200091 | Other eye make-up preparations,packing lable,the content by weight | 5% | 13 | 进口完税价格在10元/毫升（克）或15元/片(张)及以上的税率为15 |
| 3304200092 | Other eye make-up preparations,packing lable,the content by volume | 5% | 13 | 进口完税价格在10元/毫升（克）或15元/片(张)及以上的税率为15 |
| 3304200093 | Other eye make-up preparations,packing lable,the content by pieces | 5% | 13 | 进口完税价格在10元/毫升（克）或15元/片(张)及以上的税率为15 |
| 3304300001 | Manicture or pedicure preparations,packing lable,the content by weight | 5% | 13 | 进口完税价格在10元/毫升（克）或15元/片(张)及以上的税率为15 |
| 3304300002 | Manicture or pedicure preparations,packing lable,the content by volume | 5% | 13 | 进口完税价格在10元/毫升（克）或15元/片(张)及以上的税率为15 |
| 3304300003 | Other manicture or pedicure preparations,packing lable,the content by pieces | 5% | 13 | 进口完税价格在10元/毫升（克）或15元/片(张)及以上的税率为15 |
| 3304300004 | Finger nail cosmetics (containing more than one millionth of mercury) | 5% | 13 | - |
| 3304910000 | Packaging labels containing powder by weight, whether pressed or not | 10% | 13.00 | 17.00 |
| 3304910010 | Cosmetics containing mercury in powder form (containing more than one millionth of mercury), whether pressed or not | 0% | 0 | 0 |
| 3304910090 | Other powder cosmetics, whether or not pressed | 5% | 13 | 进口完税价格在10元/毫升（克）或15元/片(张)及以上的税率为15 |
| 3304990010 | Other cosmetics containing mercury (containing more than one millionth of mercury) | 1% | 13 | - |
| 3304990011 | Packaging labelling Content by weight of skincare products containing ingredients of endangered species | 6.5% | 13.00 | 17.00 |
| 3304990012 | Packaging labelling of skincare products measured by volume | 6.5% | 13.00 | 17.00 |
| 3304990013 | Packaging labelling Specifications for oily or waxy skin care products | 6.5% | 13.00 | 17.00 |
| 3304990019 | Other skin care products | 6.5% | 0.00 | 17.00 |
| 3304990021 | Beauty products or cosmetics and skin care products (including sunscreen or suntan oil, but excluding drugs) containing endangered species by weight | 1% | 0 | 进口完税价格在10元/毫升（克）或15元/片(张)及以上的税率为15 |
| 3304990029 | Other beauty products or cosmetics and skin care products (including sunscreen or suntan oil, but excluding drugs) marked by weight | 0% | 0 | 0 |
| 3304990031 | Beauty products or cosmetics and skin care products containing endangered species ingredients (including sunscreen or suntan oil, but excluding drugs) with marked contents by volume | 0% | 0 | 0 |
| 3304990039 | Other beauty products or cosmetics and skin care products (including sunscreen or suntan oil, but excluding drugs) with marked contents by volume | 1% | 13 | 进口完税价格在10元/毫升（克）或15元/片(张)及以上的税率为15 |
| 3304990041 | Beauty products or cosmetics and skin care products (including sunscreen or suntan oil, but excluding drugs) with endangered species ingredients marked with "tablets" or "sheets" | 1% | 0 | 进口完税价格在10元/毫升（克）或15元/片(张)及以上的税率为15 |
| 3304990049 | Other beauty products or cosmetics and skin care products (including sunscreen or suntan oil, except drugs) marked with "tablet" or "sheet" in package | 1% | 13 | 进口完税价格在10元/毫升（克）或15元/片(张)及以上的税率为15 |
| 3304990091 | Beauty products or cosmetics and skin care products containing ingredients of endangered species (including sunscreen or suntan oil, except drugs) with specifications marked on other packages | 1% | 0 | 进口完税价格在10元/毫升（克）或15元/片(张)及以上的税率为15 |
| 3304990092 | Packaging labelling Content by weight of other cosmetics or cosmetics containing endangered plant constituents | 6.5% | 0.00 | 17.00 |
| 3304990093 | Packaging labelling Content by volume of other cosmetics or cosmetics containing endangered plant constituents | 6.5% | 0.00 | 17.00 |
| 3304990094 | Packaging labelling Specifications for cosmetics or cosmetics containing other endangered plant ingredients such as opium poppy or opium poppy | 6.5% | 0.00 | 17.00 |
| 3304990096 | Packaging labels containing other cosmetics or cosmetics measured by weight | 6.5% | 13.00 | 17.00 |
| 3304990097 | Packaging labelling other cosmetics or cosmetics measured in terms of volume | 6.5% | 13.00 | 17.00 |
| 3304990098 | Packaging labelling Specifications for other cosmetics or cosmetics containing opium poppy or poppy seed | 6.5% | 13.00 | 17.00 |
| 3304990099 | Other cosmetic products or cosmetics and skin care products marked with specifications in other packages (including sunscreen or suntan oil, except drugs) | 1% | 13 | 进口完税价格在10元/毫升（克）或15元/片(张)及以上的税率为15 |
| 3305100010 | Shampoos containing endangered vegetable | 3% | 0 | - |
| 3305100090 | Other shampoos | 3% | 13 | - |
| 3305200000 | Preparations for permanent waving or straightening | 3% | 13 | - |
| 3305300000 | Hair lacquers | 3% | 13 | - |
| 3305900000 | Other preparations for use on the hair | 3% | 13 | - |
| 3306101010 | Toothpastes containing endangered vegetable | 3% | 0 | - |
| 3306101090 | Other toothpastes | 3% | 13 | - |
| 3306109000 | Other dentifrices | 3% | 13 | - |
| 3306200000 | Yarn used to clean between the teeth(dental floss) | 3% | 13 | - |
| 3306900000 | Other oral and dental cleaners | 10% | 9.00 | 17.00 |
| 3306901000 | Gargle,including denture fixative pastes and powders | 3% | 13 | - |
| 3306909000 | Other preparations for oral or dental hygiene, including denture fixative pastes and powders | 3% | 13 | - |
| 3307100000 | Pre-shave, shaving or after-shave preparations | 3% | 13 | - |
| 3307200000 | Personal deodorants and antiperspirants | 3% | 13 | - |
| 3307300000 | Perfumed bath salts and other bath preparations | 3% | 13 | - |
| 3307410000 | Agarbatti and other odoriferous preparations which operate by burning | 3% | 13 | - |
| 3307490000 | Other preparations for perfuming or deodorizing rooms, whether or not perfumed or having disinfectant properties | 3% | 13 | - |
| 3307900000 | Other perfumery, not elsewhere specified or included(cosmetic or toilet preparations) | 3% | 13 | - |