Import Duties and HS Codes for Essential Oils and Candles

Every aroma product that crosses a border does so under a six-digit HS code, and that code decides your duty rate, your documentation, and occasionally whether your shipment clears at all. Getting it wrong costs money; getting it right is mostly a matter of knowing a handful of headings.

The codes that matter

Essential oils fall under heading 3301, split by plant and plant part. The ones buyers meet most often: 3301.29 covers most “other” essential oils, with individual codes for lavender, tea tree, citrus and the like. Scented candles sit under 3406.00 — “candles, tapers and the like” — regardless of wax type. Reed diffusers are trickier: the fragrance liquid is typically classified under 3307.49 as an indoor air-freshening preparation, while reeds and vessels may follow separately if shipped unassembled.

Classification depends on the product as presented. A candle gift set bundled with a diffuser may be classified as a set under one heading, which changes the duty. When in doubt, apply for a Binding Tariff Information (BTI) ruling in the EU or a binding ruling from US Customs — both are free and valid for three years.

Duty rates in the EU and US

The baseline picture is friendly. The EU applies 0 percent duty to most essential oils under 3301 and to candles under 3406 for most origins. The US likewise applies 0 percent MFN duty to most essential oils and to many candle lines, though some 3406 items carry small specific duties.

The complication is origin-based. Chinese exports to the US have been subject to Section 301 tariffs — 7.5 to 25 percent depending on the product list and current exclusions — on top of MFN rates, and the rates have shifted several times since 2018. Before you price a US launch, confirm the current 301 status of your exact HS code rather than relying on last year’s landed cost. EU buyers face no equivalent surcharge on these categories.

Documents that keep customs moving

Customs brokers will ask for a commercial invoice listing HS codes per line item, a packing list, a certificate of origin, and — for essential oils — a Safety Data Sheet plus, in the EU, CLP-compliant labelling. Candles and diffusers entering the EU need CLP classification on the label; the US requires country-of-origin marking and, for candles, adherence to ASTM F2417 fire-safety labelling in practice. Missing or mismatched documents are a far more common cause of delay than the duty itself.

Avoiding classification disputes

Declare the code that describes the product as shipped, keep the invoice description consistent with the label, and store your ruling documents with the shipment file. If a broker suggests reclassifying a diffuser set as “candles” to chase a lower rate, get it in writing — the importer of record carries the liability, not the broker.

HS codes are unglamorous but stable: learn the five or six that cover your range, confirm origin-based surcharges before you quote landed cost, and customs becomes a formality rather than a risk.