Customs item information

Israel Tax Authority
Israel Tax Authority
Chapter 33    Essential oils and resinoids; perfumery, cosmetic or toilet preparations
  • chapter notes
    • 1.

      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.

      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.

      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.

      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.

chapter notes
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