HS Code Detail
330741 Chapter 33 · Cosmetics Incense and other odoriferous preparations
Six-digit subheading in Cosmetics, chapter 33 of the Harmonized System, priced here for 6 destination markets.
Anatomy of 330741
You will declare against a longer local code that begins 330741: ten digits in the United States and the United Kingdom, eight in the European Union, and the first six the same everywhere. Which trailing digits apply is what the 6 rates below differ on.
What this code covers
Import duty by country
MFN duty rate · 6 countries| Country | Duty | VAT |
|---|---|---|
| 🇦🇺Australia | 0% | 10% |
| 🇨🇦Canada | 6.5% | 5% |
| 🇩🇪Germany | 6.5% | 19% |
| 🇵🇹Portugal | 6.5% | 23% |
| 🇬🇧United Kingdom | 6% | 20% |
| 🇺🇸United States | 2.4% | 0% |
Rates shown are MFN (Most Favoured Nation), the default for WTO members. Preferential FTA rates may be lower with valid proof of origin. Section 301 / anti-dumping surcharges on Chinese-origin goods are not included.
What that costs: 330741 into Germany
An illustrative consignment of 330741 invoiced at EUR 2,000.00, priced in EUR because a threshold is set in the destination's currency and nothing here is converted.
| Goods value on the invoice | EUR 2,000.00 |
| International freight | EUR 120.00 |
| Cargo insurance | EUR 30.00 |
| Value the duty is charged on, CIF basis | EUR 2,150.00 |
| Duty at 6.5% | EUR 139.75 |
| Germany tax at 19%, charged on the value plus the duty | EUR 435.05 |
| Total, before commercial charges | EUR 2,724.80 |
And if the consignment were small
Germany relieves nothing: the relief was abolished, so the duty above is charged whatever the consignment is worth. A smaller shipment pays less because the value is lower, not because a threshold spared it.
Selling rather than buying? EUR 2,724.80 is what your buyer in Germany pays to take delivery of this consignment, yours to pay if you quote DDP and theirs if you quote DAP: Exporting to Germany sets out who collects it and what your invoice has to say.
An illustration, not a quotation: broker fees, handling and any trade remedy on the origin sit outside it. Price 330741 on your own numbers in the duty calculator.
How these rates were verified
Rates last verified 7 September 2026Every figure in the table above was read from the official tariff database of the market that charges it, on the date shown. Nothing here is copied from another aggregator.
- 🇺🇸US
- HTS General for 330741 US, read on 2026-09-07 from https://hts.usitc.gov/search?query=3307.41 and again on 2026-09-07 from https://hts.usitc.gov/reststop/exportList?from=33&to=34&format=CSV&styles=false. Both returned 2.4%. The United States International Trade Commission is the only body that publishes this schedule. The second reading was taken in a different format to check the reading, not to corroborate the schedule, because there is no second schedule to corroborate it against. Retrieved text: 3307.41.00.00 2.4%
- 🇬🇧GB
- Third country duty for 330741 GB, read on 2026-09-07 from https://www.trade-tariff.service.gov.uk/commodities/3307410000 and again on 2026-09-07 from https://www.gov.uk/government/publications/reference-document-for-the-customs-tariff-establishment-eu-exit-regulations-2020. Both returned 6%. The two publications are independent of each other and they agree. Retrieved text: 3307410000 6.00 %
- 🇨🇦CA
- MFN for 330741 CA, read on 2026-09-07 from https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/2026/html/00/ch33-eng.html and again on 2026-09-07 from https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/2026/menu-eng.html. Both returned 6.5%. The Canada Border Services Agency is the only body that publishes this schedule. The Department of Justice publishes the Act and refers readers to the Agency for the schedule itself, so both readings are the Agency's, taken from two different products. Retrieved text: 3307.41.00 6.5%
- 🇦🇺AU
- MFN for 330741 AU, read on 2026-09-07 from https://www.abf.gov.au/importing-exporting-and-manufacturing/tariff-classification/current-tariff/schedule-3/section-vi/chapter-33 and again on 2026-09-07 from https://www.legislation.gov.au/C2004A04997/latest/text. Both returned 0%. The two publications are independent of each other and they agree. Retrieved text: 3307.41.00 Free
- 🇩🇪DE 🇵🇹PT
- One reading covers DE and PT, which are priced from the same schedule: Third country duty (EU, via NI Online Tariff) for 330741 DE, read on 2026-09-07 from https://www.trade-tariff.service.gov.uk/xi/commodities/3307410000 and again on 2026-09-07 from https://trade.ec.europa.eu/access-to-markets/en/results?product=330741&origin=CN&destination=DE. Both returned 6.5%. The two publications are independent of each other and they agree. Retrieved text: 3307410000 6.50 %
Re-check first: The United States line is written around preparations that operate by burning, which is exactly what separates incense from the air fresheners at 330749. The two do not carry the same United States rate, so the mechanism of the product decides the duty.
What falls under 330741
- Preparations for perfuming or deodorising rooms, including agarbatti and other odoriferous preparations which operate by burning
- Incense sticks and cones, and burnable room fragrance preparations
What's specifically excluded
These look similar but belong under a different code:
Commonly confused with
340600: Scented candles
This is the closest boundary in the heading and it is decided by what the article is rather than by what it does. A scented candle is a wax article of 3406 even though it perfumes a room by burning; an incense stick has no wax body and is an odoriferous preparation of 3307.41. Both burn and both scent, so the wax is the test.
330749: Non burning air fresheners
Subheading 3307.41 is specifically for preparations that operate by burning. A plug in diffuser, an aerosol spray or a reed diffuser does not burn and falls to 3307.49, so the same fragrance in two delivery formats takes two codes.
Classification & cost note
Subheading 3307.41 is narrower than importers expect because it is defined by mechanism: the preparation has to work by burning. That single condition separates incense from most of the home fragrance market, which is now dominated by products that diffuse without combustion and which therefore sit in the next subheading. The other boundary, against candles, is decided by the article rather than the effect. A wax body makes a candle regardless of fragrance, and the absence of one leaves an aromatic preparation here. Beyond classification, this category carries ingredient level obligations that the tariff does not touch: fragrance compounds are subject to cosmetic and chemical regulation in most markets, and consignments are detained over restricted allergens and labelling far more often than over the code.
Typical products: Incense sticks and agarbatti · Incense cones and resin blends · Burnable room fragrance preparations · Sachets of aromatic material intended to be burned
What the notes to section VI say
Chapter 33 sits in section VI, products of the chemical or allied industries, where a section note governs every chapter in the section and applies before the heading notes below; the 4 reaching chapter 33 are quoted whole on the chapter 33 page, read from https://www.trade-tariff.service.gov.uk/api/v2/sections/6 on 2026-09-08, and this is the one that names heading 3307 by number.
Note 2 to section VI
Subject to Note 1 above, goods classifiable in heading 3004, 3005, 3006, 3212, 3303, 3304, 3305, 3306, 3307, 3506, 3707 or 3808 by reason of being put up in measured doses or for retail sale are to be classified in those headings and in no other heading of the nomenclature.
What the nomenclature says about heading 3307
330741 is a subheading of 3307, pre-shave, shaving or aftershave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties , and this site holds one other code under the same heading, which every rule below governs equally.
2 numbered notes to chapter 33 take heading 3307 as their own subject, and they are quoted below in full, as published.
Note 3 to chapter 33
Headings 3303 to 3307 apply, inter alia, to products, whether or not mixed (other than aqueous distillates and aqueous solutions of essential oils), suitable for use as goods of these headings and put up in packings of a kind sold by retail for such use.
Note 4 to chapter 33
The expression 'perfumery, cosmetic or toilet preparations' in heading 3307 applies, inter alia, to the following products: scented sachets; odoriferous preparations which operate by burning; perfumed papers and papers impregnated or coated with cosmetics; contact lens or artificial eye solutions; wadding, felt and nonwovens, impregnated, coated or covered with perfume or cosmetics; animal toilet preparations.
Read from the notes to chapter 33 published in the UK Trade Tariff by HM Revenue and Customs, at https://www.trade-tariff.service.gov.uk/api/v2/chapters/33, with the heading title from https://www.trade-tariff.service.gov.uk/api/v2/headings/3307, on 2026-09-07, with the whole layer and the reason a heading note is a chapter note set out on the chapter 33 page. These notes are part of the international text of the Harmonized System, so the rule is the same whichever destination a shipment is going to, and it decides classification and never a rate.
Questions about 330741
Are incense sticks and scented candles the same code?
No. A scented candle is a wax article of heading 3406 and an incense stick is an odoriferous preparation of 3307.41. The presence of a wax body decides it, not the fact that both burn and both perfume a room.
Where do plug in air fresheners belong?
In 3307.49 rather than here. Subheading 3307.41 covers preparations that operate by burning, so anything that diffuses without combustion, including sprays, gels and reed diffusers, takes the adjacent subheading.
Are essential oils classified here?
No. An essential oil in a bottle is an oil of Chapter 33 in its own right, not a preparation for perfuming a room. It reaches this subheading only where it is made up into a preparation that works by burning, so an oil sold for a burner remains an oil until it is formulated as one.
Related codes in Chapter 33
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