How to do Standard Customs Declaration for Essential Oil and The Relevant Chinese HS Codes

What is Essential oil?

Essential oil is volatile aromatic substance that obtain from flowers, leaves, stems or fruits of plants by steam distillation, liposuction method, extrusion method, cold soaking or solvent extraction. But not all plants can produce essential oil. Only plants that have balsam gland can produce essential oil. The aromatic substance extracted from plants is very important composition of perfume, cosmetics and flavorings. 

How Essential Oil is Used?

Essential oil is always highly concentrated and can not be applied on human skin directly. It is usually used in aromatherapy or bathing. Normally, essential oil shall be added with base oil and be diluted before being applied on skin. After added with other ingredients, it will be made into skin care essence. Base oil of essential oil which can be applied on skin directly is mainly plant oil extracted from seed kenel and fruits containing oil. 

Customs Classification for Common Essential Oil 

Single Essential Oil and Blend Essential Oil 

Single essential oil is essence extracted from the whole or a certain part of a plant and is usually named by the plant, for example rose essential oil, lavender essential oil, tea tree essential oil. Blend essential oil is blended by two or more single essential oil. Based on different varieties, single essential oil is classified into 3301.1200~3301.2999, while blend essential oil is usually classified to 3302.9000

Citrus Essential Oil

The leaves , flower and fruits of citrus plants like lemon, sweet orange, grapefruit can be all used to extract essential oil. But only that is extracted from pericarp of citrus fruits can be called citrus essential oil. Therein, orange oil is classified to 3301.1200, lemon oil 3301.1300, and limette oil 3301.1990

It shall be noted that orange as called in specific item 3301.12 does not include tangerine(including sweet tangerine and Samo tangerine ), Venetian citrus and similar hybrid citrus. Grapefruit oil, Australia cold drawn orange peel oil, pomelo oil, CITRUS TANGERINA, citrus tangerina peel oil and bergamot oil are essential oil of citrus fruit and shall be classified to 3301.1990

Skincare essential oil is oily essence that mixed with lot of essential substances. It usually contains A variety of  single essential oil and plant base oil, and caprylin, and caprin and other ingredient. It  can enhance skin protection barriers, balance water and oil of skin and help lock water for skin and moisturize skin. It is a type of skincare product in nature and It shall be classified to 3304.9900

The Standard Declaration Requirements for Essential Oil 

In accordance with PRC Customs Standard Declaration Catalogue and Definitions for Imported and Exported Commodities , for essential oil under tax item 33.01, the enterprises or their China customs agent shall declare name, usage, processing method, packing specification, brand, model, ingredient content. Blend essential oil under tax item 33.02 shall declare name, ingredients, usage, brand, model and packing specifications. Skincare products under tax item 3304 shall declare name, usage, specification, brand and GTIN code