Chapter 33 — Essential oils and resinoids; perfumery, cosmetic or toilet preparations

Nepal Customs Tariff 2026/27 import duty rates and 39 HS code lines for Essential oils and resinoids; perfumery, cosmetic or toilet preparations (Section VI — Products of the chemical or allied industries). Each code shows the general and SAARC customs duty; tap a code to open the full breakdown and landed-cost estimate.

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33.01 — Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or macerations; terpenic by-products of the deterpenation of essentia oils; aqueous distillates and aqueous solutions of essential oils

HS code	Description	Unit	General duty	SAARC duty
3301.12.00	Of orange	kg/ltr	10%	6%
3301.13.00	Of lemon	kg/ltr	10%	6%
3301.19.00	Essential oils of citrus fruit — Other	kg/ltr	10%	6%
3301.24.00	Of peppermint (Mentha piperita)	kg/ltr	10%	6%
3301.25.00	Of other mints	kg/ltr	10%	6%
3301.29.00	Esential oils other than those of citrus fruit — Other	kg/ltr	10%	6%
3301.30.00	Resinoids	kg/ltr	10%	6%
3301.90.00	Other	kg/ltr	10%	6%

33.02 — Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages

HS code	Description	Unit	General duty	SAARC duty
3302.10.10	Odorifereous substances used in alcoholic solution	kg/ltr	15%	7.25%
3302.10.90	Of a kind used in the food or drink industries — Other	kg/ltr	15%	7.25%
3302.90.00	Other	kg/ltr	15%	7.25%

33.03 — Perfumes and toilet waters

HS code	Description	Unit	General duty	SAARC duty
3303.00.00	Perfumes and toilet waters.	kg/ltr	15%	7.25%

33.04 — Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicur preparations

HS code	Description	Unit	General duty	SAARC duty
3304.10.00	Lip make-up preparations	kg	15%	15%
3304.20.00	Eye make-up preparations	kg	15%	15%
3304.30.10	Nail polish	kg	15%	15%
3304.30.90	Manicure or pedicure preparations — Other	kg	15%	15%
3304.91.00	Powders, whether or not compressed	kg	15%	15%
3304.99.10	Face cream	kg	15%	15%
3304.99.30	Body lotion	kg	15%	15%
3304.99.40	Sindur	kg	15%	15%
3304.99.50	Petroleum jelly for skin protection put up in packings for retail sale	kg	15%	15%
3304.99.90	Other	kg	15%	15%

33.05 — Preparations for use on the hair

HS code	Description	Unit	General duty	SAARC duty
3305.10.00	Shampoos	kg/ltr	20%	20%
3305.20.00	Preparations for permanent waving or straightening	kg	20%	20%
3305.30.00	Hair lacquers	kg	20%	20%
3305.90.10	Hair oil	kg/ltr	15%	15%
3305.90.20	Hair colour	kg	15%	15%
3305.90.30	Hair cream	kg	15%	15%
3305.90.40	Hair conditioner	kg/ltr	15%	15%
3305.90.90	Other	kg	15%	15%

33.06 — Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages

HS code	Description	Unit	General duty	SAARC duty
3306.10.00	Dentifrices	kg	15%	9.5%
3306.20.00	Yarn used to clean between the teeth (dental floss)	kg	15%	7.25%
3306.90.00	Other	kg	15%	7.25%

33.07 — Pre-shave, shaving or after-shave reparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties

HS code	Description	Unit	General duty	SAARC duty
3307.10.00	Pre-save, saving or after-save preparations	kg/ltr	15%	15%
3307.20.00	Personal deodorants and antiperspirants	kg/ltr	10%	10%
3307.30.00	Perfumed bath salts and other bath preparations	kg	15%	15%
3307.41.00	"Agarbatti" and other odoriferous preparations which operate by burning	kg	10%	7.25%
3307.49.00	Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites — Other	kg/ltr	10%	10%
3307.90.00	Other	kg	10%	10%

Chapter 33 legal notes

Notes. 1.- This Chapter does not cover : (a) Natural oleoresins or vegetable extracts of heading 13.01 or 13.02; (b) Soap or other products of heading 34.01; or (c) Gum, wood or sulphate turpentine or other products of heading 38.05. 2.- The expression “odoriferous substances” in heading 33.02 refers only to the substances of heading 33.01, to odoriferous constituents isolated from those substances or to synthetic aromatics. 3.- Headings 33.03 to 33.07 apply, inter alia, to products, whether or not mixed (other than aqueous distillates and aqueous solutions of essential oils), suitable for use as goods of these headings and put up in packings of a kind sold by retail for such use. 4.- The expression “perfumery, cosmetic or toilet preparations” in heading 33.07 applies, inter alia, to the following products : scented sachets; odoriferous preparations which operate by burning; perfumed papers and papers impregnated or coated with cosmetics; contact lens or artificial eye solutions; wadding, felt and nonwovens, impregnated, coated or covered with perfume or cosmetics; animal toilet preparations.

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