Import duty on essential oils in the UK

HS code

3301.29

UK codes

7

UK import duty

0%

UK VAT

20%

Source: UK Global Tariff (HMRC Trade Tariff service) · checked 2026-10-31

Essential oils other than citrus and mint, such as lavender and tea tree, are 3301.29.

UK commodity codes under 3301.29

UK commodity codeDescriptionImport dutyVAT
3301 29 11 00Of clove, niaouli and ylang-ylang › Not deterpenated0%20%
3301 29 31 00Of clove, niaouli and ylang-ylang › Deterpenated0%20%
3301 29 42 00Other › Not deterpenated › Of rose0%20%
3301 29 49 00Other › Not deterpenated › Other0%20%
3301 29 71 00Other › Deterpenated › Of geranium; of jasmin; of vetiver0%20%
3301 29 79 00Other › Deterpenated › Of lavender or of lavandin0%20%
3301 29 91 00Other › Deterpenated › Other0%20%

Import duty on essential oils by country

How UK import charges work

The duty shown is the standard rate for goods from countries without a trade deal. Goods from a country with a UK trade agreement may pay less, or nothing, if they meet the rules of origin. A few products from certain countries also pay anti-dumping duties. The UK charges import VAT on the customs value plus shipping, insurance and duty.

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Frequently asked questions

Q1What is the UK commodity code for essential oils?
It depends on the product’s details: 7 UK codes sit under HS 3301.29. The table on this page lists each one with its duty.
Q2What is the import duty on essential oils in the UK?
Between 0%, depending on the exact code. Goods from countries with a trade agreement may pay less if they meet the rules of origin.
Q3Do I pay VAT on imported essential oils?
Yes. Import VAT of 20% applies on top of duty. The UK charges import VAT on the customs value plus shipping, insurance and duty.
Q4Is the UK code the same as the US HTS code?
Only the first 6 digits (3301.29) are the same. The US adds its own digits and rates: see the US HTS code for essential oils.

Find another product’s UK duty

New to customs terms? Read what an HS code is and our guide on how to calculate landed cost.

Classification guidance only, not a binding ruling or customs advice. The right code depends on your product’s exact material, function and construction. For certainty, get an Advance Tariff Ruling from HMRC, or ask a licensed customs broker.