Code 3302 10 40 · Subheading 3302 10

Final code reached

Beverage-industry flavouring mixtures and other preparations, excluding preparations containing all flavourings characteristic of a specific drink

This is a complete 8-digit customs code. There is no further code choice to make below it.

This code covers mixtures of flavouring substances, including alcoholic solutions, and other preparations based on flavouring substances used in the beverage industry. It does not cover preparations containing all the flavourings characteristic of a specific drink.

For example

A beverage-industry flavouring mixture based on one or more flavouring substances, not containing all flavourings characteristic of a specific drink
An alcoholic solution based on one or more flavouring substances for use in beverage production, not containing all flavourings characteristic of a specific drink
Another preparation based on flavouring substances for use in beverage production, not containing all flavourings characteristic of a specific drink

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See the official tariff text

Official tariff text

Mixtures of odoriferous substances and mixtures, incl. alcoholic solutions, with a basis of one or more of these substances, of a kind used as raw materials in the drink industries, and preparations based on odoriferous substances of a kind used in the drink industries (excl. those containing all flavouring agents characterizing a beverage)

The path to this code

Every level is settled. Open an earlier step if you need to change a choice.

Step 5 of 5 · Complete

Step 1 · Section VI Products of the chemical or allied industries
Is it an inorganic or organic chemical; a pharmaceutical product; a fertilizer; a tanning or dye extract, pigment, paint, varnish, filler or printing ink; an essential oil, perfume, cosmetic or toilet product; soap, a surface-active, washing, cleaning, polishing or wax product; a protein, modified starch, glue or enzyme; an explosive, pyrotechnic article, match or other specified combustible material; a photographic or cinematographic product; or another chemical product?
✓
Step 2 · Chapter 33 Essential oils and resinoids; perfumery, cosmetic o… 6 of 11 chapters in section VI
Which product group best describes the item: volatile vegetable oils or resinoids; mixtures of odoriferous substances; perfumes or toilet water; beauty, make-up or skin-care preparations; hair-care products; oral- or dental-hygiene preparations; shaving, personal deodorising, bath, hair-removal or other perfume, cosmetic or toilet preparations; or room deodorisers?
✓
Step 3 · Heading 3302 Mixtures of odoriferous substances and mixtures, in… 2 of 7 headings under chapter 33
Is the product used in the food or beverage industry, or is it another odoriferous-substance preparation used to make beverages, rather than a mixture or alcoholic solution used as an industrial raw material outside the food and beverage industry?
✓
Step 4 · Subheading 3302 10 Mixtures of odoriferous substances and mixtures, in… 1 of 2 subheadings under heading 3302
Which child description fits the product: a beverage-industry preparation containing all flavouring substances characteristic of a particular drink with an actual alcohol content of > 0.5% vol.; such a preparation without that alcohol content and with the stated limits for milk fat, sucrose, isoglucose, glucose or starch; such a preparation with any of the stated higher contents; a beverage-industry mixture or preparation that does not contain all flavouring substances characteristic of a particular drink; or a food-industry flavouring mixture?
✓
Step 5 · Full code 3302 10 40 Mixtures of odoriferous substances and mixtures, in… 4 of 5 codes under subheading 3302 10

Classification complete

3302 10 40

Beverage-industry flavouring mixtures and other preparations, excluding preparations containing all flavourings characteristic of a specific drink

The spaces only make the code easier to read. Customs declarations normally use the unspaced form, 33021040.

See how EU customs ruled on similar products

One last check

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

Classification decides the rate here: from 0.0% to 17.3%.

another option 3302 10 10 Preparations based on odoriferous substances, containing all flavouring agents characterizing a beverage, of an actual alcoholic strength of > 0,5% vol, of a kind used in the drink industries 17.3%
another option 3302 10 21 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) 12.8%
another option 3302 10 29 Preparations based on odoriferous substances, containing all flavouring agents characterizing a beverage, 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) 9.0%
you are here 3302 10 40 Mixtures of odoriferous substances and mixtures, incl. alcoholic solutions, with a basis of one or more of these substances, of a kind used as raw materials in the drink industries, and preparations based on odoriferous substances of a kind used in the drink industries (excl. those containing all flavouring agents characterizing a beverage) Duty free
another option 3302 10 90 Mixtures of odoriferous substances and mixtures, incl. alcoholic solutions, with a basis of one or more of these substances, of a kind used as raw materials in the food industries Duty free

Trade measures to be aware of

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.

Lower duty for goods from some countries

Preferential rates exist for goods originating in Andorra; San Marino; Economic Partnership Agreements; CARIFORUM except Haiti; Comoros (excluding Mayotte), Madagascar, Mauritius, Seychelles and dependencies and Zimbabwe; Botswana, Eswatini, Lesotho, Mozambique and Namibia; GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms); OCTs (Overseas Countries and Territories); 17 more origins. 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

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.

Document or certificate conditions are recorded. Customs may ask for:
- Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
- Movement certificate EUR.1
- Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
- 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)
Show all 24 document conditions
- Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
- 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))
- 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).
- 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
Check this code in the official EU TARIC database

EU tariff measure data version 2026-08-03-tullverket.

Export to Norway

What Norwegian customs charges when goods like these are imported into Norway.

33.02.1000

Of a kind used in the food or drink industries

Ordinary duty

Duty free

Goods of EU origin

Duty free You need documentation of EU origin to use this rate.

Norwegian tariff data version 1.5/1.2, last checked Aug. 9, 2026.

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

Export to the United Kingdom

What UK customs charges when goods like these are imported into the UK.

3302 10 40 00

Other

Ordinary duty

Duty free

Goods of EU origin

Duty free You need documentation of EU preferential origin to use this rate.

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

UK tariff data version v4.0.1576, last checked Aug. 3, 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).

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.

Classify your own product, free Look up the current rates and rules

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.
Country of origin Trade agreements, sanctions and extra measures can change the treatment of the very same code.
Current tariff measures Check today's rate, any restrictions or licences, and the quantity customs asks for, with SKAT or TARIC.

Worth comparing

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

Browse chapter 33

Often confused with

3302 10 10 Preparations based on odoriferous substances, containing all flavouring agents characterizing a beverage, of an actual alcoholic strength of > 0,5% vol, of a kind used in the drink industries 17.3%
That code covers preparations containing all flavourings characteristic of a specific drink and with an actual alcoholic strength by volume of > 0,5% vol.; this code excludes such preparations.
3302 10 21 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) 12.8%
That code covers preparations containing all flavourings characteristic of a specific drink with the stated low or absent contents of milk fat, saccharose, isoglucose, glucose or starch; this code excludes such preparations.
3302 10 90 Mixtures of odoriferous substances and mixtures, incl. alcoholic solutions, with a basis of one or more of these substances, of a kind used as raw materials in the food industries Duty free
That code covers flavouring mixtures and other preparations used in the food industry, whereas this code covers those used in the beverage industry.

Duty rates shown here are estimates, read from official EU / Danish, Norwegian and UK tariff data for orientation only. Confirm the current rate with SKAT, 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.

Beverage-industry flavouring mixtures and other preparations, excluding preparations containing all flavourings characteristic of a specific drink

Beverage-industry flavouring mixtures and other preparations, excluding preparations containing all flavourings characteristic of a specific drink

One last check

Trade measures to be aware of

Lower duty for goods from some countries

Restrictions and paperwork

Export to Norway

Export to the United Kingdom

Check the facts that sit outside the code

Similar products elsewhere in the tariff

Often confused with

Save codes to your own collection