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Customs code · HS subheading 3302 10

Final code reached

Beverage flavour preparations containing all flavours of a specific drink

With no listed milk fat, sugars or starch, or only below-threshold amounts, and not over 0.5% vol actual alcohol

This is a complete 8-digit customs code. Exports and Intrastat use it as it is. For an import into the EU the declaration uses 3302 10 21 00: this code with 00 added.

This covers flavour-based preparations used in the beverage industry that contain all the flavours characterising a particular drink. They must contain none of the listed milk fat, saccharose, isoglucose, glucose or starch, or amounts below the stated thresholds, and must not have actual alcohol content over 0.5% vol.

See the official tariff text

Official tariff text

Preparations based on odoriferous substances, containing all flavouring agents characterizing a beverage, containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, < 1,5% milkfat, < 5% sucrose or isoglucose, < 5% glucose or < 5% starch, of a kind used in the drink industries (excl. of an actual alcoholic strength of > 0,5% vol)

You are seeing what applies when you export from the EU. Switch above if you import.

You are seeing what applies when you import into the EU. Switch above if you export.

Your answer for export

The full EU export code is 3302 10 21.

You do not pick a 10-digit EU import line for an export declaration or Intrastat. The destination classifies the goods under its own tariff.

8 digits, ready

Selling to Norway, Great Britain and the United States

What they charge on arrival.

Norway, Great Britain and the United States use their own tariff lines under the 6-digit HS code. The rates below are what their customs charge on goods arriving from the EU. Match the goods against each country's own wording before you rely on a rate.

Norway

Duty free

  • Their lines1 Norwegian line

33.02.1000 Of a kind used in the food or drink industries

Norwegian tariff data checked Sept. 13, 2026.

Great Britain

Duty free

  • Their lines1 British line

3302 10 21 00 Containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight

Northern Ireland follows other rules.

UK tariff data checked Sept. 13, 2026.

United States

8.4¢/kg + 1.9%. Unless this line is exempt, the additional US duty brings its duty to 10.0% of its customs value where

Estimated from published US measures

  • Their lines5 US lines
  • Entry dateSept. 17, 2026

3302.10.10.00 Mixtures of odoriferous substances and mixtures (including alcoholic solutions)

The US importer of record files the entry.

US tariff data checked Sept. 16, 2026.

See the 1 Norwegian line

Selling to Norway

Norway splits the 6-digit category its own way, so these are Norway's own lines under it, not this EU code. Check your product against their wording; what Norwegian customs charges is shown per line.

  • 33.02.1000

    Of a kind used in the food or drink industries

    Ordinary duty
    Duty free

Norwegian tariff data version 1.5/1.2, last checked Sept. 13, 2026.

Contains data from Norwegian Customs (data.toll.no), licensed under CC BY 4.0, adapted for display.

See the 1 British line

Selling to Great Britain

What UK customs charges when goods like these arrive in Great Britain.

  • 3302 10 21 00

    Containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1,5|% milkfat, 5|% sucrose or isoglucose, 5|% glucose or starch

    Ordinary duty
    Duty free

These rates apply in Great Britain. Different rules may apply for goods entering Northern Ireland.

UK tariff data version v4.0.1599, last checked Sept. 13, 2026.

Contains public sector information licensed under the Open Government Licence v3.0.

Source: UK Department for Business and Trade (data.api.trade.gov.uk).

See the 5 US lines

Selling to the United States

What US customs charges when goods like these arrive from the EU. The US importer of record files the entry and pays the duty.

  • 3302.10.10.00

    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 industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages, Of a kind used in the food or drink industries, Not containing alcohol

    General rate
    Free
    From the EU
    10.0% Estimated from published US measures US headings applied: 9903.05.39 Section 301 forced-labour action, 91 FR 47318 (memorandum 91 FR 47717), U.S. note 52 to subchapter III of chapter 99
  • 3302.10.20.00

    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 industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages, Of a kind used in the food or drink industries, Containing alcohol, Containing not over 20 percent of alcohol by weight

    General rate
    Free
    From the EU
    10.0% Estimated from published US measures US headings applied: 9903.05.39 Section 301 forced-labour action, 91 FR 47318 (memorandum 91 FR 47717), U.S. note 52 to subchapter III of chapter 99
  • 3302.10.40.00

    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 industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages, Of a kind used in the food or drink industries, Containing alcohol, Containing over 20 percent of alcohol by weight, Preparations requiring only the addition of ethyl alcohol or water to produce a beverage suitable for human consumption, Containing over 20 percent but not over 50 percent of alcohol by weight

    General rate
    8.4¢/kg + 1.9%
    From the EU
    No single figure Estimated from published US measures 8.4¢/kg + 1.9%. Unless this line is exempt, the additional US duty brings its duty to 10.0% of its customs value where the ordinary duty is lower. The amount depends on the quantity and the customs value, so we do not turn it into a percentage. US headings applied: 9903.05.39 Section 301 forced-labour action, 91 FR 47318 (memorandum 91 FR 47717), U.S. note 52 to subchapter III of chapter 99
  • 3302.10.50.00

    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 industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages, Of a kind used in the food or drink industries, Containing alcohol, Containing over 20 percent of alcohol by weight, Preparations requiring only the addition of ethyl alcohol or water to produce a beverage suitable for human consumption, Containing over 50 percent of alcohol by weight

    General rate
    17¢/kg + 1.9%
    From the EU
    No single figure Estimated from published US measures 17¢/kg + 1.9%. Unless this line is exempt, the additional US duty brings its duty to 10.0% of its customs value where the ordinary duty is lower. The amount depends on the quantity and the customs value, so we do not turn it into a percentage. US headings applied: 9903.05.39 Section 301 forced-labour action, 91 FR 47318 (memorandum 91 FR 47717), U.S. note 52 to subchapter III of chapter 99
  • 3302.10.90.00

    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 industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages, Of a kind used in the food or drink industries, Containing alcohol, Containing over 20 percent of alcohol by weight, Other

    General rate
    Free
    From the EU
    10.0% Estimated from published US measures US headings applied: 9903.05.39 Section 301 forced-labour action, 91 FR 47318 (memorandum 91 FR 47717), U.S. note 52 to subchapter III of chapter 99

Worked out for an entry on Sept. 17, 2026.

US tariff schedule 2026HTSRev19, last checked Sept. 16, 2026.

Last change we recorded: Revision 19 (2026), Sept. 16, 2026.

Anti-dumping and countervailing duties, US import taxes and customs fees are not included.

The descriptions above are the US tariff texts, which the United States publishes in English only.

Source: the US International Trade Commission's Harmonized Tariff Schedule (hts.usitc.gov), public domain, and the measures published in the Federal Register.

This is a planning estimate from the US Harmonized Tariff Schedule (revision shown) and the published Federal Register measures as of the date shown, for a shipment of EU origin. It is not a customs entry, legal advice or a broker's opinion, and tariffs.help is not a US-licensed customs broker. The US importer of record or their broker confirms the classification, origin, value and the duty due before filing.

Before you use the code

Check the facts that sit outside the code

The code can be right while what you pay still changes, because of where the goods come from, when they arrive, or extra EU measures.

  1. The product and its form Check that your product really matches this description, including what it is made of and the form it arrives in.
  2. Country of origin Trade agreements, sanctions and extra measures can change the treatment of the very same code.
  3. Current tariff measures Check today's rate, any restrictions or licences, and the quantity customs asks for, with Toldstyrelsen or TARIC.

On an import declaration

3302 10 21 00

When these goods are imported into the EU, the declaration uses the 10-digit form 3302102100: this code with 00 added. There is no further split under it.

Exports from the EU and Intrastat normally use the 8-digit code as it is.

EU tariff data of Sept. 13, 2026.

Rates, origin and documents

Read the signals first. Open only the ones you want to check.

Besides the ordinary duty, the EU records these kinds of measure against this code. They are listed as signals only: whether one applies to your goods can depend on where they come from, who produced them, the exact product and the documents you present. No amounts are worked out here.

Data of Sept. 1, 2026

Lower duty for goods from some countries

Possible

Preferential rates exist for goods originating in:

  • Andorra
  • San Marino
  • Comoros (excluding Mayotte), Madagascar, Mauritius, Seychelles and dependencies and Zimbabwe
  • Botswana, Eswatini, Lesotho, Mozambique and Namibia
  • Ivory Coast
  • Cameroon
  • Fiji
  • Faroe Islands
  • +47 origins

These rates apply to Economic Partnership Agreements; CARIFORUM except Haiti; GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms); OCTs (Overseas Countries and Territories); GSP - General arrangements; GSP+ (incentive arrangement for sustainable development and good governance).

Whether you can use one depends on the origin rules for the goods and on the documentation you can show.

Check this code in the official EU TARIC database

Restrictions and paperwork

Important

Import restrictions are recorded for goods originating in:

  • Ukraine
  • any country
  • any country except Andorra, Faroe Islands, Greenland, Iceland, Liechtenstein, Norway, San Marino and Switzerland
  • European Union
  • Faroe Islands
  • Greenland

The EU records document conditions on this code. What customs may ask for depends on where the goods come from, exactly what the product is and the customs procedure.

Proof of origin 2 conditions

If you claim a lower rate for goods from a country the EU has a trade agreement with, customs asks for proof of origin, for example a EUR.1 certificate or an origin declaration.

Show the EU's own wording for these conditions
  • Movement certificate EUR.1
  • Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Sanctions and restricted regions 2 conditions

Some conditions come from EU sanctions rules. They matter when the goods are linked to a country or region the EU restricts trade with.

Show the EU's own wording for these conditions
  • Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
  • Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia

Product controls and permits 17 conditions

Depending on the exact product, customs may ask for a licence, a permit or a control certificate before the goods are released.

Show the EU's own wording for these conditions
  • Compliance with the REACH restrictions defined in Column 2 of Annex XVII of Regulation (EC) No 1907/2006
  • Exemption from REACH restrictions by virtue of Article 67(1) and 67(2) of Regulation (EC) No 1907/2006
  • Substance/mixture not subjected to the provisions of Regulation (EC) No 1907/2006 (Annex XVII)
  • Goods with third country origin coming from San Marino, according to the relevant EU legislation.
  • Goods with third country origin coming from Andorra, according to the relevant EU legislation.
  • Goods with third country origin coming from Switzerland, according to the relevant EU legislation.
  • Goods with third country origin coming from Iceland, according to the relevant EU legislation.
  • Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.
  • Goods with third country origin coming from Norway, according to the relevant EU legislation.
  • Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
  • Goods with EU origin returning from Andorra, according to the relevant EU legislation
  • Goods with EU origin coming from outermost regions, according to the relevant EU legislation
  • Goods with EU origin returning from Norway, according to the relevant EU legislation
  • Goods with EU origin returning from San Marino, according to the relevant EU legislation
  • Goods with EU origin returning from Iceland, according to the relevant EU legislation
  • Goods with EU origin returning from Lichtenstein, according to the relevant EU legislation
  • Goods with EU origin returning from Switzerland, according to the relevant EU legislation

Statements that the goods are outside a rule's scope 3 conditions

Some conditions are statements that a rule does not cover the goods, for example that the product is not on a controlled list.

Show the EU's own wording for these conditions
  • Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) or Article 10 (small consignments of goods sent to natural persons which are not intended to be placed on the market) of Commission Delegated Regulation 2019/2122
  • The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
  • Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
Check this code in the official EU TARIC database

EU tariff measure data of Sept. 1, 2026.

One last classification check

Check the path and the nearest alternatives.

Use this view if you are still unsure the code describes the product precisely.

How we got to this code

  1. VI
  2. 33
  3. 3302
  4. 3302 10
  5. 3302 10 21
Show the steps

Compare with the codes next to it.

Compare the sibling codes at this level before you settle on this one.

Classification decides the rate here: from duty free to 17.3%.

Worth comparing

Codes that sit close to this one, for when the material itself could be different.

Browse chapter 33

Duty rates shown here are estimates, read from official EU / Danish, Norwegian and UK tariff data for orientation only. Confirm the current rate with Toldstyrelsen, TARIC, Norwegian Customs or the UK Online Trade Tariff before you file. The rate you pay can also depend on the country of origin. These are base customs duties only: import VAT, excise duties, anti-dumping duties and safeguard or quota measures are not included.