EU tariff chapter 34

SOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHING PREPARATIONS, LUBRICATING PREPARATIONS, ARTIFICIAL WAXES, PREPARED WAXES, POLISHING OR SCOURING PREPARATIONS, CANDLES AND SIMILAR ARTICLES, MODELLING PASTES, ‘DENTAL WAXES’ AND DENTAL PREPARATIONS WITH A BASIS OF PLASTER. 7 headings and 31 eight-digit codes, with conventional duty rates from free to 6.5 per cent.

Notes

1. This chapter does not cover:

(a) edible mixtures or preparations of animal, vegetable or microbial fats or oils of a kind used as mould release preparations (heading 1517);

(b) separate chemically defined compounds; or

(c) shampoos, dentifrices, shaving creams and foams, or bath preparations, containing soap or other organic surface-active agents (heading 3305, 3306 or 3307).

2. For the purposes of heading 3401, the expression ‘soap’ applies only to soap soluble in water. Soap and the other products of heading 3401 may contain added substances (for example, disinfectants, abrasive powders, fillers or medicaments). Products containing abrasive powders remain classified in heading 3401 only if in the form of bars, cakes or moulded pieces or shapes. In other forms, they are to be classified in heading 3405 as ‘scouring powders and similar preparations’.

3. For the purposes of heading 3402, ‘organic surface-active agents’ are products which, when mixed with water at a concentration of 0,5 % at 20 °C and left to stand for one hour at the same temperature:

(a) give a transparent or translucent liquid or stable emulsion without separation of insoluble matter; and

(b) reduce the surface tension of water to 4,5 × 10-² N/m (45 dyn/cm) or less.

4. In heading 3403, the expression ‘petroleum oils and oils obtained from bituminous minerals’ applies to the products defined in note 2 to Chapter 27.

5. In heading 3404, subject to the exclusions provided below, the expression ‘artificial waxes and prepared waxes’ applies only to:

(a) chemically produced organic products of a waxy character, whether or not water-soluble;

(b) products obtained by mixing different waxes;

(c) products of a waxy character with a basis of one or more waxes and containing fats, resins, mineral substances or other materials.

The heading does not apply to:

(a) products of heading 1516, 3402 or 3823, even if having a waxy character;

(b) unmixed animal waxes or unmixed vegetable waxes, whether or not refined or coloured, of heading 1521;

(c) mineral waxes or similar products of heading 2712, whether or not intermixed or merely coloured; or

(d) waxes mixed with, dispersed in or dissolved in a liquid medium (headings 3405, 3809, etc.).

Headings and duty rates

Heading 3401

Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent:

CN codeDescriptionConventional dutySupplementary unit
Soap and organic surface-active products and preparations, in the form of bars, cakes, moulded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent:
3401 11 00For toilet use (including medicated products)Free
3401 19 00OtherFree
3401 20Soap in other forms:
3401 20 10Flakes, wafers, granules or powdersFree
3401 20 90OtherFree
3401 30 00Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap4 %

Heading 3402

Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401:

CN codeDescriptionConventional dutySupplementary unit
Anionic organic surface-active agents, whether or not put up for retail sale:
3402 31 00Linear alkylbenzene sulphonic acids and their salts4 %
3402 39Other:
3402 39 10Aqueous solution containing by weight 30 % or more but not more than 50 % of disodium alkyl [oxydi(benzenesulphonate)]Free
3402 39 90Other4 %
Other organic surface-active agents, whether or not put up for retail sale:
3402 41 00Cationic4 %
3402 42 00Non-ionic4 %
3402 49 00Other4 %
3402 50Preparations put up for retail sale:
3402 50 10Surface-active preparations4 %
3402 50 90Washing preparations and cleaning preparations4 %
3402 90Other:
3402 90 10Surface-active preparations4 %
3402 90 90Washing preparations and cleaning preparations4 %

Heading 3403

Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould-release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70 % or more by weight of petroleum oils or of oils obtained from bituminous minerals:

CN codeDescriptionConventional dutySupplementary unit
Containing petroleum oils or oils obtained from bituminous minerals:
3403 11 00Preparations for the treatment of textile materials, leather, furskins or other materials4.6 %
3403 19Other:
3403 19 10Containing 70 % or more by weight of petroleum oils or of oils obtained from bituminous minerals but not as the basic constituent6.5 %
3403 19 20Lubricants having a bio-based carbon content of at least 25 % by mass and which are biodegradable at a level of at least 60 %(188)4.6 %
3403 19 80Other4.6 %
Other:
3403 91 00Preparations for the treatment of textile materials, leather, furskins or other materials4.6 %
3403 99 00Other4.6 %
  • (188) Definition according to the EN 16575 standard.

Heading 3404

Artificial waxes and prepared waxes:

CN codeDescriptionConventional dutySupplementary unit
3404 20 00Of poly(oxyethylene) (polyethylene glycol)Free
3404 90 00OtherFree

Heading 3405

Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404:

CN codeDescriptionConventional dutySupplementary unit
3405 10 00Polishes, creams and similar preparations, for footwear or leatherFree
3405 20 00Polishes, creams and similar preparations, for the maintenance of wooden furniture, floors or other woodworkFree
3405 30 00Polishes and similar preparations for coachwork, other than metal polishesFree
3405 40 00Scouring pastes and powders and other scouring preparationsFree
3405 90Other:
3405 90 10Metal polishesFree
3405 90 90OtherFree

Heading 3406 00 00

CN codeDescriptionConventional dutySupplementary unit
3406 00 00Candles, tapers and the likeFree

Heading 3407 00 00

CN codeDescriptionConventional dutySupplementary unit
3407 00 00Modelling pastes, including those put up for children's amusement; preparations known as ‘dental wax’ or as ‘dental impression compounds’, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate)Free

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