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HS Codes / Chapter 33: Essential oils and cosmetics / 330749
330749 Chapter 33 · Cosmetics

Air fresheners and room deodorisers, other

Six-digit subheading in Cosmetics, chapter 33 of the Harmonized System, priced here for 6 destination markets.

Anatomy of 330749

Chapter
33
Essential oils and cosmetics
Heading
33.07
Product group
Subheading
33.07.49
Specific product

You will declare against a longer local code that begins 330749: 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

HS code 330749 covers air fresheners and room deodorisers, other under Chapter 33 (essential oils and cosmetics). Across the 6 destinations priced here the duty runs from 5% to 6.5%, and Canada, Germany and Portugal are the dearest. Destination tax is charged on top, on the customs value plus any duty, and runs from 0% to 23% across these markets, highest in Portugal, with none at the border in United States. All 6 rates below have been read from the tariff schedule of the market that charges them.

Import duty by country

MFN duty rate · 6 countries
Country Duty VAT Notes
🇦🇺Australia 5% 10% 5% general rate of duty into Australia. 10% GST on import.
🇨🇦Canada 6.5% 5% 6.5% general rate of duty into Canada. 5% GST + provincial on import.
🇩🇪Germany 6.5% 19% 6.5% general rate of duty into Germany. 19% MwSt on import.
🇵🇹Portugal 6.5% 23% 6.5% general rate of duty into Portugal. 23% IVA on import.
🇬🇧United Kingdom 6% 20% 6% general rate of duty into United Kingdom. 20% VAT on import.
🇺🇸United States 6% 0% 6% general rate of duty into United States. No federal VAT.

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: 330749 into Portugal

An illustrative consignment of 330749 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
Portugal tax at 23%, charged on the value plus the duty EUR 526.64
Total, before commercial charges EUR 2,816.39

And if the consignment were small

Portugal 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 2,816.39 is what your buyer in Portugal pays to take delivery of this consignment, yours to pay if you quote DDP and theirs if you quote DAP: Exporting to Portugal 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 330749 on your own numbers in the duty calculator.

How these rates were verified

Rates last verified 7 September 2026

Every 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 330749 US, read on 2026-09-07 from https://hts.usitc.gov/search?query=3307.49 and again on 2026-09-07 from https://hts.usitc.gov/reststop/exportList?from=33&to=34&format=CSV&styles=false. Both returned 6%. 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: 3307.49.00.00 6%
🇬🇧GB
Third country duty for 330749 GB, read on 2026-09-07 from https://www.trade-tariff.service.gov.uk/commodities/3307490010 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: 3307490010 6.00 %; 3307490090 6.00 %
🇨🇦CA
MFN for 330749 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: 3307.49.00 6.5%
🇦🇺AU
MFN for 330749 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 5%. The two publications are independent of each other and they agree. Retrieved text: 3307.49.00 5%
🇩🇪DE 🇵🇹PT
One reading covers DE and PT, which are priced from the same schedule: Third country duty (EU, via NI Online Tariff) for 330749 DE, read on 2026-09-07 from https://www.trade-tariff.service.gov.uk/xi/commodities/3307490010 and again on 2026-09-07 from https://trade.ec.europa.eu/access-to-markets/en/results?product=330749&origin=CN&destination=DE. Both returned 6.5%. The two publications are independent of each other and they agree. Retrieved text: 3307490010 6.50 %; 3307490090 6.50 %

Re-check first: This is the residual line for room deodorisers, and a preparation that works by burning belongs at 330741 instead, where the United States rate is lower. Confirm which of the two applies before reading the figure.

What falls under 330749

  • Preparations for perfuming or deodorising rooms, other than those which operate by burning
  • Aerosol and pump air fresheners, gels, reed diffusers, plug in devices and scented sachets

What's specifically excluded

These look similar but belong under a different code:

  • 330741: Room perfuming preparations that operate by burning
  • 340600: Candles, tapers and the like, which are wax articles
  • 330300: Perfumes and toilet waters for personal use

Commonly confused with

330741: Incense and burnable preparations
The two subheadings are separated by mechanism alone. Anything that perfumes a room by burning is 3307.41, and everything else that perfumes a room is here, so the same fragrance in a stick and in a diffuser takes two codes.

340600: Scented candles
A candle is a wax article of heading 3406 whatever it smells like, because the article rather than the effect decides it. This subheading covers preparations, meaning the fragrance material itself rather than a shaped object carrying it.

Classification & cost note

This is the larger half of the room fragrance market and it is defined by exclusion: everything that perfumes or deodorises a room without burning. The residual framing hides one genuine complication, which is that many of the products here are delivery devices as much as preparations. A plug in unit sold with a refill is a set for retail sale taking the essential character of the fragrance, while the electrical unit imported alone is an appliance and not a preparation at all. Aerosols raise a separate issue that catches importers who think only about the code: pressurised containers are dangerous goods for transport, with packing, marking and quantity limits that differ between road, sea and air, and a consignment compliant for one mode is not automatically compliant for another.

Typical products: Aerosol and pump action air fresheners · Reed diffusers with refill bottles · Plug in fragrance devices and refills · Gel and bead air freshener pots · Car air fresheners · Scented drawer sachets

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

330749 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 330749

Why are incense and air fresheners different codes?

Because heading 3307 splits room fragrance on mechanism. Preparations that work by burning are in 3307.41, and everything else, including sprays, gels and reed diffusers, falls here.

How is a plug in air freshener with a refill classified?

Presented together for retail sale it is a set taking the essential character of the fragrance preparation. The electrical unit imported on its own is an appliance rather than a preparation and takes its own code.

Do aerosol air fresheners need special handling?

For transport, yes. Pressurised containers are dangerous goods with packing, marking and quantity limits that differ by mode, so an air consignment faces requirements a road one does not. None of that affects the classification.

Related codes in Chapter 33

Calculate duty for HS 330749

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In this chapter

Chapter 33: Essential oils and cosmetics

View all chapter 33 codes →