How much import duty for Chapter 33 “Essential Oils and Resinoids; Perfumery, Cosmetic or Toilet Preparations”? Rates and import regulations for 58 tariff lines

How are tariff rates distributed across Chapter 33's tariff lines?

Calculated from each tariff line's Column 1 rate, 58 tariff lines in total. Source: HowBridge Tariff Database (synced with Customs Administration, Ministry of Finance tariff data), compiled 2026-09-16.

What import regulation codes commonly appear in Chapter 33?

Import regulation codes are marked on the tariff line and indicate inspection, quarantine, permit, or mainland China import controls that may need to be handled before import. A code may apply only to some of the goods under that tariff line — click into the tariff line for the full description. A tariff line with no code means import is permitted and no permit is required from a trade-control standpoint, but this does not mean the goods are exempt from inspection, quarantine, or duty.

What tariff lines are in Chapter 33?

3301 精油（巳否含萜者均在內），包括浸膏及淨油；樹脂狀物質；萃取含油樹脂；由油脂、固定油、蠟或類似品中，以萃香法或滲浸法所得之精油濃縮液；精油脫萜所得之萜副產品；精油之水餾液及水溶液

• 33011200006Orange oil0%
• 33011300005Lemon oil0%
• 33011900009Other essential oils of citrus fruit0%
• 33012400002Peppermint (Mentha piperita) oil0%
• 33012500001Essential oil of other mints0%
• 33012910005Camphor oil0%
• 33012920003Citronella oil0%
• 33012990008Other essential oils other than those of citrus fruit0%
• 33013000004Resinoids0%
• 33019011008Extracted oleoresins of opium0%
• 33019012007Extracted oleoresins of liquorice15%
• 33019013006Extracted oleoresins of hops2.5%
• 33019014005Extracted oleoresins of pyrethrum2.5%
• 33019015004Extracted oleoresins of the roots of plants containing rotenone2.5%
• 33019016003Extracted oleoresins of aloes15%
• 33019019000Other extracted oleoresins5%
• 33019090002Other concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils0%

3302 工業原料用之芳香物質混合物及以一種或以上此類芳香物質為基料之混合物（包括醇類溶劑在內）；製造飲料用之以芳香物質為基料之其他調製品

• 33021010005Compound alcoholic preparations based on odoriferous substance, of a kind used for the manufacture of beverages, with an alcoholic strength by volume exceeding 0.5% vol20%
• 33021090008Other mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used in the food or drink industries0%
• 33029000000Other mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry0%

3303 香水及盥洗用香水

• 33030000008Perfumes and toilet waters0%

3304 美容或化粧用品及保養皮膚用品(藥品除外)，包括防曬或助曬用品；指甲用化粧品

• 33041000005Lip make-up preparations0%
• 33042000101Mascara, eyeliner preparations0%
• 33042000904Other eye make-up preparations0%
• 33043010009Nail polishes0%
• 33043020007Nail polish remover0%
• 33043090002Other manicure or pedicure preparations0%
• 33049110005Face powder0%
• 33049120003Prickly heat powder and talc and talcum powder0%
• 33049190008Other toilet powders0%
• 33049910917Face cream0%
• 33049920915Cleansing cream0%
• 33049990910Other beauty or make-up preparations and preparations for the care of the skin (other than medicaments)0%

3305 髮用製品

• 33051000914Shampoos and rinse0%
• 33052000002Preparations for permanent waving or straightening0%
• 33053000000Hair lacquers0%
• 33059010103Hair shaped liquid, hair tonic0%
• 33059010906Other hair pomade, hair oil, hair emulsion, hair wax or wonder hair tonic0%
• 33059020003Hair dyes0%
• 33059090008Other preparations for use on the hair0%

3306 口腔或牙科衛生用品，包括假牙固定膏及粉；用以清潔牙縫之紗線（牙線），具個別零售包裝者

• 33061010109Tooth paste (including medicaments)0%
• 33061010902Other tooth paste0%
• 33061020107Medicated mouth washes, oral perfume0%
• 33061020205Denture cleaner0%
• 33061020919Other mouth washes0%
• 33061020928Other oral perfume0%
• 33061090004Other dentifrices0%
• 33062000001Yarn used to clean between the teeth (dental floss), in individual retail packages0%
• 33069000006Other preparation for oral or dental hygiene, including denture fixative pastes and powders0%

3307 刮鬍或刮鬍前後用劑、身體除臭劑、洗浴用劑、脫毛劑及其他未列名之香料製劑、化粧品或盥洗用製劑；室內除臭劑，不論是否芳香或有消毒性質者

• 33071000002Pre-shave, shaving or after-shave preparations5%
• 33072000000Personal deodorants5%
• 33073000008Perfumed bath salts and other bath preparations5%
• 33074100005Agarbatti and other odoriferous preparations which operate by burning5%
• 33074900007Other preparations for perfuming or deodorising rooms, including odoriferous preparations used during religious rites5%
• 33079020001Cleaning solution for contact lens5%
• 33079090104Depilatories5%
• 33079090202Medicated toilet preparations5%
• 33079090907Other perfumery, cosmetic or toilet preparations, not elsewhere specified or included, whether or not perfumed or having disinfectant properties5%

What's the difference between Column 1, Column 2, and Column 3 tariff rates?

General Rule 2 of the Customs Import Tariff divides rates into 3 columns: Column 1 applies to imports from World Trade Organization members or from countries or regions with reciprocal treatment toward Taiwan; Column 2 applies only to “specific” imports in two situations: specific goods from certain least-developed or developing countries or regions, or specific goods from countries or regions that have signed a free trade agreement or economic cooperation agreement with Taiwan; goods that do not qualify for either of the first two columns are subject to Column 3. Where both Column 1 and Column 2 could apply, the lower rate is used. Mainland China is a World Trade Organization member and generally falls under Column 1; Column 2 applies to mainland China only for goods on the ECFA Early Harvest list.

The chapter and tariff-line pages on this site display Column 1 rates. Column 2 marks eligible countries in the tariff table using country codes, for example “Duty-free (PA,GT,NI,SV,HN,NZ,SG)”; the codes are only labels in the tariff table, and some of the underlying agreements have been suspended or terminated (e.g., Nicaragua, El Salvador, Honduras) — actual eligibility is subject to Customs Administration announcements. Miscellaneous items in postal parcels have separate rules: when the dutiable value exceeds the duty-free threshold, a 5% rate applies, except for tobacco, alcohol, and goods subject to a tariff rate quota; however, if a single item or items under the same tariff line total more than NT$2,000, they are not treated as miscellaneous items and are instead taxed at each tariff line's own rate (General Rule 5; Regulations Governing Customs Clearance of Postal Parcels, Articles 8 and 9). This 5% rule only covers postal parcels and passengers' goods; express shipments are calculated by each tariff line's rate.

Frequently Asked Questions

Where does this page's legal basis and data come from?

• Customs Act Article 3: Except as otherwise provided in the Customs Act, the levy of customs duty and the classification of imported and exported goods are governed by the Customs Import Tariff, which is separately enacted and promulgated through the legislative process.
• Customs Import Tariff (last amended, per the National Laws & Regulations Database, on January 28, ROC year 115 (2026)): General Rule 2 on the three rate columns, General Rule 5 on miscellaneous postal items, and Interpretation Rules 1 through 6.
• Customs Act Article 21 and the Regulations Governing the Advance Ruling on Tariff Classification of Imported Goods: applying for a binding tariff ruling before import.
• Value-added and Non-value-added Business Tax Act Article 20: business tax on imported goods is calculated on the dutiable value plus import duty; Article 41: business tax on imported goods is collected by Customs on the government's behalf.
• Regulations Governing Customs Clearance of Postal Parcels, Articles 7, 8, 9, 11, and 12: NT$2,000 duty exemption, full taxation when exceeded, the definition of miscellaneous items, combined calculation for parcels from the same sender to the same recipient arriving on the same date, and loss of the exemption after more than 6 uses in a half-year period.
• Ministry of Economic Affairs Announcement Jing-Mao-Zi No. 11104603570 dated August 19, ROC year 111 (2022): rules on permit-free import of small quantities of mainland China goods; Announcement Jing-Mao-Zi No. 111046035701 of the same date: excluded goods items.
• Ministry of Finance Announcement Tai-Cai-Guan-Zi No. 1061018778 dated September 7, ROC year 106 (2017): duty exemption for shipments with a dutiable value of NT$2,000 or less; Ministry of Finance Order Tai-Cai-Guan-Zi No. 1061011007 dated May 26, ROC year 106 (2017): exemption no longer applies after more than 6 duty-free releases in a half-year period.
• Customs Administration, Ministry of Finance, General Explanation of the Combined Volume of the Republic of China Customs Import Tariff and Classification of Import and Export Commodities, ROC year 112 (2023) edition: 21 sections, 97 chapters (Chapter 77 reserved), Chapter 98 added outside the HS structure, and the 8-digit tariff number plus 10-digit trade management and statistics classification, plus 1 check digit.
• International Trade Administration, Ministry of Economic Affairs, Table of Import Regulation Codes: a blank import regulation field means “permitted (no permit required)”.

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