Please note that Eucalyptus Oil is an essential oil. Refer to Table 6 from the WCO. All essential oils contain odoriferous substances. Therefore the presence of odoriferous in a substance does not change the classification as implied in KRAs letter REF:xxxxx. Therefore the Eucalyptus Oil remains classified under heading 3301
8th February, 2022
The Commissioner, Customs and Border Control
Kenya Revenue Authority
P.O Box 48240
Nairobi
Dear Madam
REF: Objection to Eucalyptus Oil BP 80/85 Classification
We refer to your letter REF: HQ/PCA/RRI/515/2021 dated 2nd February 2022 and REF: xxxxxxxxxx dated 21st December, 2021, and indicating that Eucalyptus Oil is classifiable under Sub-Heading 3302.10.00. We are writing to object to that classification for the following reasons. This letters are in response to several of our letters listing our dissatisfaction with the proposed classification. They are REF: Numbers………………………………
Reasons for Objection
- The Eucalyptus oil contains the following ingredients as tested by a reputable Laboratory, Biochemical and Scientific Consultants cc of South Africa. They are an independent testing laboratory with a local SAHPRA License, FDA approval and hold a current ISO 9001:2015 certificate. Their credentials are attached
TABLE 1: Independent Laboratory Analysis of Compounds in the Eucalyptus Oil
| Compound | % of item in the Eucalyptus Oil |
| 1,8 – Cincole | 86% |
| Alpha-Pinene Content | 1.6% |
| Beta-Pinene Content | 0.2% |
| Alpha-Phellandrene Content | 0.6% |
| Limonene Content | 8.4% |
| Others | Traces |
The KRA letters to us indicate the percentages of the odoriferous substances to be 58.58%, 2%, as well as presence of benzene which is all incorrect. Please note the inconsistencies in the percentage of odoriferous substances as well as indication of presence of benzene, and yet there is none, points to errors in the testing process at the KRA laboratories. The effect of the incorrect/inconsistent, laboratory results for the same item, is classification under heading 3302. We are willing to submit the samples to a third laboratory, with the concurrence of KRA to confirm the accuracy of tests. Therefore, the major issue to be determined is the correct composition of the Eucalyptus Oil BP 80/85.
- What is normal composition of Eucalyptus oil in its Natural state
Table 2: Compounds of essential oil of Eucalyptus globulus
| Compound | % |
| a-Pinene | 1.5
|
| β-Pinene | 0.5
|
| Myrcene | 0.3
|
| a-Phellandrene | 0.4
|
| o-Cymene
|
4.3 |
| Sylvestrene/ Limonene | 7.4 |
|
1,8-Cineole
|
82.6 |
| γ-Terpinene
|
2.7 |
| Terpinolene0.3
|
0.3 |
Table 3 Relative percentage composition of leaf essential oils of Eucalyptus species
| a-Pinene 4.15
|
4.15 |
| Limonene 8.16
|
8.16 |
| o-Cymene 2.93
|
2.93 |
| 1,8-cineole 83.89 | 83.39 |
Table 4: Chemical composition of essential oil from Eucalyptus leaves
Eucalyptus essential oil yield at the different regions of Tunisia
| Compounds (%) | Region 1 | Region 2 | Region 3 | Region 4 | Region 5 | Region 6 | Region 7 |
| α- pinene | 1.27 | 6.96 | 4.08 | 5.85 | 26.35 | 5.81 | 2.16 |
| 1,8-cineol | 83.59 | 60.01 | 79.18 | 77.76 | 49.07 | 80.75 | 81.29 |
| Terpineol alpha | – | – | 2.2 | – | 3.51 | 2.45 | – |
| Cymene P | – | 2.31 | – | – | 2.42 | – | – |
| Terpinene gamma | – | – | – | 2 | 1,58 | – | – |
| Trans-Pinocarveol | 3.4 | 8.92 | 2.07 | 3.23 | 1.59 | 1 | 4.49 |
| Terpinyl acetate alpha | – | – | 5.43 | 5.64 | 2.3 | – | |
| globulol | 3.61 | 3.74 | – | 1.42 | 1.01 | – | 1.81 |
| Limonene | – | – | – | 1.33 | – | 3.32 | – |
| Pinacarvone | 1.28 | 4.7 | – | 1.15 | – | – | 3.93 |
| Guaiene | – | 1.33 | – | – | – | – | – |
| Spathulenol | – | 1.15 | – | – | – | – | – |
| Mentha -1(7),8-Dien-2-ol trans P | – | – | 1.09 | – | – | – | 1.03 |
| Others | 6.85 | 10.88 | 5.95 | 7.26 | 8.8 | 4.62 | 5.29 |
Note that all the compounds stated in the independent laboratory test appear in all the tables 2,3, 4. The compounds are also found in Eucalyptus leaves, implying that there is no addition of odoriferous substances in the Eucalyptus oil BP 80/85. The percentage composition of the major components, 1,8 Cineole ranges from 80% to 85%. The information in Tables 2,3,4 is readily available on the internet by searching for compounds in eucalyptus oil or compounds in eucalyptus leaves Therefore, all the components listed on our laboratory results are similar to the components as found in nature (Eucalyptus Globus Leaves) before steam distillation.
- World Customs Organisation Rulings
| 3302.10
– Of a kind used in the food or drink industries
|
Preparation consisting of odoriferous substances (approximately 2 %), citrus concentrate (46 %), citric acid (acidulant) (19 %), ascorbic acid (antioxidant) (1 %), other food additives (locust bean gum (stabiliser), sodium benzoate (preservative) and beta-carotene (colour)) (less than 1 %) and water, used in the manufacture of non-alcoholic beverages. The preparation contains all odoriferous substances necessary for the final product, i.e., an orange-flavoured soft drink. Application of GIR 1 (Note 2 to Chapter 33 and the second part of the text of heading 33.02) and GIR 6.Adoption : 2003 |
|
3302.90 – Other
|
1. Preparation with a basis of odoriferous substances in alcoholic solution, consisting of ethyl alcohol with an alcoholic strength by volume of 96.1 % (99.47 % by weight), odoriferous substances (0.5 % by weight), diethyl phthalate (denaturant and fixative for the odoriferous substances) (0.02 % by weight), and brilliant green (Green S, E-142) (dye, antiseptic and disinfectant) (0.003 % by weight). |
Note the absence of acidulants, anti-oxidants, food additives, stabilisers, preservatives, colour, water, ethyl alcohol(solvent), diethyl phthalate(denaturant and fixative for odoriferous substances, brilliant green, dye, antiseptic, disinfectant. This are all examples of accessories required to complete mixtures of odoriferous substances which have been altered from their natural state. In the case of the eucalyptus oil, none of this was detected, because the product underwent steam distillation only to extract essential oils, but no further processing therefore classifiable under 3301.
Analysis of Chapter 33 Explanatory Notes
Essential oils and resinoids; perfumery, cosmetic or toilet preparations
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.
Please note that Eucalyptus Oil is an essential oil. Refer to Table 6 from the WCO. All essential oils contain odoriferous substances. Therefore the presence of odoriferous in a substance does not change the classification as implied in KRAs letter REF:……………………………………… Therefore the EO remains classified under heading 3301
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.
GENERAL
The essential oils and extracted oleoresins of heading 33.01 are all extracted from plant materials. The method of extraction used determines the type of product obtained. For example, according to whether the steam distillation or an organic solvent process is employed, certain plants (e.g., cinnamon) can give either an essential oil or an extracted oleoresin.
Eucalyptus Oil is steam-distilled from the fragrant leaves of the Eucalyptus Globulus tree, which implies classification under heading 3301.
Headings 33.03 to 33.07 include 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 (see Note 3 to this Chapter).
The products of headings 33.03 to 33.07 remain in these headings whether or not they contain subsidiary pharmaceutical or disinfectant constituents or are held out as having subsidiary therapeutic or prophylactic value (see Note 1 (e) to Chapter 30). However, prepared room deodorisers remain classified in heading 33.07 even if they have disinfectant properties of more than a subsidiary nature.
Preparations (e.g., varnish) and unmixed products (e.g., unperfumed powdered talc, fuller’s earth, acetone, alum) which are suitable for other uses in addition to those described above are classified in these headings only when they are :
(a) In packings of a kind sold to the consumer and put up with labels, literature or other indications that they are for use as perfumery, cosmetic or toilet preparations, or as room deodorisers; or
(b) Put up in a form clearly specialised to such use (e.g., nail varnish put up in small bottles furnished with the brush required for applying the varnish).
This Chapter does not cover :
(a) Petroleum jelly, other than that suitable for use for the care of the skin put up in packings of a kind sold by retail for such use (heading 27.12).
(b) Medicinal preparations having a subsidiary use as perfumery, cosmetic or toilet preparations (heading 30.03 or 30.04).
(c) Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments (heading 30.06).
(d) Soaps and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent (heading 34.01).
Analysis of Heading 33.01 Explanatory Notes
33.01 – Essential oils (terpene less 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 maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils (+).
- Essential oils of citrus fruit :
3301.12 – – Of orange
3301.13 – – Of lemon
3301.19 – – Other
- Essential oils other than those of citrus fruit :
3301.24 – – Of peppermint (Mentha piperita)
3301.25 – – Of other mints
3301.29 – – Other
3301.30 – Resinoids
3301.90 – Other
(A) Essential oils, including concretes and absolutes; resinoids; extracted oleoresins.
Essential oils, which serve as raw materials in the perfumery, food and other industries, are of vegetable origin. They are generally of complex composition and contain alcohols, aldehydes, ketones, phenols, esters, ethers and terpenes in varying proportions. These oils remain in the heading whether or not their fragrance has been modified by removal of their terpenes. Most of these oils are volatile, and the stain which they leave on paper usually disappears rapidly.
Eucalyptus oil is of vegetable origin. Note that the essential oils are of complex composition and contain alcohols, aldehydes, ketones, phenols, esters, ethers and terpenes in varying proportions. That is they are complex carbon(organic) compounds and their presence is natural. The point is, their should not be interpreted to imply addition during steam distillation. Therefore the presence of organic compounds does not affect the classification.
They are obtained by various processes, such as :
(1) Expression (e.g., lemon oil from lemon peel).
(2) Steam distillation.{Process used to obtain the Eucalyptus Oil}
(3) Extraction from fresh materials of vegetable origin by means of organic solvents (such as petroleum ether, benzene, acetone or toluene) or super-critical fluids (such as carbon dioxide gas under pressure).
Please note that this process leaves traces of the solvent in the essential oil. Therefore if traces of the solvent (petroleum ether, benzene, acetone, toluene etc are found , this does not imply addition or mixing and the product remains classified under heading 3301. There is mention of benzene in KRA letter REF:…………………Therefore if at all there was benzene this is a solvent and not an odoriferous substance, which does not change the classification.
(4) Extraction from the concentrates obtained by enfleurage or maceration (see Part (B) below).
The heading also covers concretes obtained by the processes referred to in subparagraph (3) above. Concretes are solid or semi-solid due to the presence of plant waxes. By removal of these waxes, absolutes are obtained; these are also classified in this heading.
Resinoids are products used mainly as fixatives in the perfume, cosmetic, soap or surfactant industries. They are composed essentially of non-volatile materials and are obtained by the organic solvent or super-critical fluid extraction of the following exudates :
Please take note again of ‘’obtained by the organic solvent’’. Their presence does not alter the classification of the essential oil
(i) dried natural non-cellular vegetable resinous materials (e.g., natural oleoresins or oleo-gum resins);
(ii) dried natural animal resinous materials (e.g., castoreum, civet or musk).
Extracted oleoresins, also known in trade as “prepared oleoresins” or “spice oleoresins”, are obtained from natural cellular raw plant materials (usually spices or aromatic plants), either by organic solvent extraction or by super-critical fluid extraction. These extracts contain volatile odoriferous principles (e.g., essential oils) and non-volatile flavouring principles (e.g., resins, fatty oils, pungency constituents), which define the characteristic odour or flavour of the spice or aromatic plant. The essential oil content of these extracted oleoresins varies considerably depending on the spice or aromatic plant. These products are used principally as flavouring agents in the food industry.
The heading excludes:
(a) Natural oleoresins (heading 13.01).
(b) Vegetable extracts not elsewhere specified or included (e.g., water-extracted oleoresins), which contain volatile ingredients and generally (apart from odoriferous substances) a far higher proportion of other plant substances (heading 13.02).
(c) Colouring matter of vegetable or animal origin (heading 32.03).
Essential oils, resinoids and extracted oleoresins sometimes contain small quantities of solvent used in their extraction (e.g., ethyl alcohol), but this does not remove them from the scope of the heading.
The underlined in very important to illustrate that presence of any chemicals used in the extraction of essential oil from the raw material should not be used as a rationale to alter the classification by implying that it is an additive. Note that heading 3302 talks of mixtures of odoriferous substances, eg a mixture of odoriferous substances extracted from eucalyptus leaves and orange peel.
Essential oils, resinoids and extracted oleoresins which have been merely standardised by the removal or addition of a portion of the principal ingredients remain classified in this heading provided the composition of the standardised product remains within the normal range found in that kind of product in its natural state. However, an essential oil, resinoid or extracted oleoresin which has been fractionated or otherwise modified (other than by the removal of terpenic hydrocarbons), so that the composition of the resulting product is significantly different from that of the original product, is excluded (generally heading 33.02). The heading further excludes products put up with added diluents or carriers such as vegetable oil, dextrose or starch (generally heading 33.02).
The underlined portion above implies that slight alterations of the natural composition of a substance to standardize it does not alter the classification. This means that addition of a constituent compound or removal from an essential oil does not alter its classification. The implication is that there should not be an addition of a compound that is not natural to the essential oil under consideration.
The principal essential oils, resinoids and extracted oleoresins are listed in the Annex to the Explanatory Notes to this Chapter.
Eucalyptus oil is listed as one of the essential oils classifiable under heading 3301.29
(B) Concentrates of essential oils in fats, in fixed oils, or in waxes or the like.
These concentrates are obtained when essential oils are extracted from plants or flowers by means of fats, fixed oils, petroleum jelly, paraffin wax, etc., either in the cold or with the application of heat (enfleurage, maceration or digestion). They therefore take the form of concentrates of essential oils in fats, fixed oils, etc. The concentrates in fats are known in trade as “flower pomades”. Preparations for use on the hair, which are also known as “pomades”, are excluded (heading 33.05).
(C) Terpenic by-products.
This heading applies to terpenic by-products separated from essential oils by fractional distillation or other processes. These by-products are often used for the perfuming of certain toilet soaps or for the flavouring of certain foodstuffs.
(D) Aqueous distillates and aqueous solutions of essential oils.
Aqueous distillates are obtained as the aqueous portions of the distillates resulting when essential oils are extracted from plants by steam distillation. After the essential oils have been decanted, the aqueous distillates still retain a fragrance due to the presence of small quantities of essential oils. Certain distillates obtained by the distillation of vegetable products which have been preserved in alcohol still contain small quantities of alcohol; others may contain the quantity of alcohol necessary to ensure their preservation (e.g., witch hazel distillate).
The heading also covers solutions of essential oils in water.
The underlined portions of the above note indicate that the presence of a fragrance (aromatic) does not imply mixtures. Naturally all essential oils contain aromatic substances. Presence of alcohol used as a solvent or preservation does not alter classification in heading 3301. The emphasis is presence of fragrances and solvents does not alter the classification under 3301.
These products remain in this heading even when mixed among themselves without the addition of other materials, or when, as is usually the case, they are put up as perfumery or as medicaments.
The underlined note is very important in illustrating that when there is no addition of foreign substances not natural to the Eucalyptus oil then the classification remains 3301. Therefore, the question would be? Is there a substance from another sub-heading of 3301 added to the Eucalypytus oil? If the answer is No. The classification remains 3301.
The more common aqueous distillates and solutions are those of orange flowers, rose, melissa, mint, fennel, cherry-laurel, lime-blossom, witch hazel, etc.
In addition to the exclusions referred to above this heading also excludes :
(a) Vanilla oleoresin (sometimes erroneously known as “vanilla resinoid” or “vanilla extract”) (heading 13.02).
(b) Separate chemically defined compounds isolated from essential oils (e.g., isolated terpenes) or from resinoids (natural isolates), or prepared synthetically (Chapter 29).
(c) Mixtures of essential oils, mixtures of resinoids, mixtures of extracted oleoresins, mixtures of essential oils with resinoids or extracted oleoresins or any combination thereof, and mixtures with a basis of essential oils, resinoids or extracted oleoresins (see the Explanatory Note to heading 33.02).
The underlined portion talks only of mixtures, combinations of essential oils and other extracts from them. Note mixtures. This should be taken to mean combinations of substances of different sub-headings of 3301. Is this the case for the Eucalyptus Oil? No. The classification remains under 3301.
Extracts from Rule 2(b)(Rules of Classification) to Illustrate the meaning of Mixtures
Rule 2 (b) concerns mixtures and combinations of materials or substances, and goods consisting of two or more materials or substances. The headings to which it refers are headings in which there is a reference to a material or substance (e.g., heading 05.07 ‑ ivory), and headings in which there is a reference to goods of a given material or substance (e.g., heading 45.03 ‑ articles of natural cork). It will be noted that the Rule applies only if the headings or the Section or Chapter Notes do not otherwise require (e.g., heading 15.03 ‑ lard oil, not … mixed).
Mixtures being preparations described as such in a Section or Chapter Note or in a heading text are to be classified under the provisions of Rule 1.
The Eucalyptus oil is not a preparation as intended by the WCO, there is no mixture with components of other headings of 3301, therefore the substance is classified by rule 1.
- XI) The effect of the Rule is to extend any heading referring to a material or substance to include mixtures or combinations of that material or substance with other materials or substances. The effect of the Rule is also to extend any heading referring to goods of a given material or substance to include goods consisting partly of that material or substance.
(XII) It does not, however, widen the heading so as to cover goods which cannot be regarded, as required under Rule 1, as answering the description in the heading; this occurs where the addition of another material or substance deprives the goods of the character of goods of the kind mentioned in the heading
Note (XII) emphasizes that rule 2 does does not widen the scope of headings if a process does not alter the character of the heading. In our case the steam distillation does not alter the basic structure of the eucalyptus oil. Therefore the issue of mixtures does not arise
We have extracted parts of Rule 2(a) to emphasize the meaning of mixtures. Generally, the implication is that the mixture/processing has to change the character of an item for classification in a heading to be negated. This does not apply in the case of the Eucalyptus oil.
ANNEX: List of the principal essential oils, resinoids and extracted oleoresins of heading 33.01
Esential oils
| Angelica
Anise seed Badian Basil Bay Benzoin Bergamot Birch Bitter almond Bitter orange Bois de rose Broom Cajuput Calamus Camphor Cananga Canella Caraway Cassia Cassie Cedar Cedrat Celery Chamomile Chenopodium (Wormseed) Cinnamon Citronella Clove Copaiba Coriander Cumin Cypress Dill Eucalyptus Fennel Galangal |
Gardenia
Garlic Geranium Ginger Grapefruit Guaiacwood Ho (Shiu) Hop Hyacinth Hyssop Jasmine Jonquil Juniper Kuromoji Laurel Lavandin Lavender Lemon Lemongrass Lime (Limette) Linaloe Mace Mandarin (Tangerine ) Marjoram Mawah (Kenya geranium) Melissa Mimosa Mint Mustard Myrrh Myrtle Narcissus Neroli (Orange flower) Naiouli Nutmeg |
Oak Moss
Onion Origanum Orris Palmarosa Parsley Patchouli Pennyroyal Pepper, black Peppermint Petitgrain Pimento (Allspice) Pine needle (but not pinewood – heading 38.05) Rose Rosemary Rue Sage Sandalwood Sassafras Savin Spearmint Spike lavender Sweet orange Tansy Tarragon Thuja Thyme Tolu Valerian Verbena Vetiver Violet Wintergreen Wormwood Ylang-ylang |
Analysis of Heading 33.02 Explanatory Notes
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.
Please note that for classification in this heading, the substance has to be a mixture/preparation. Is the Eucalyptus oil a mixture? No. there are no additions of substances from other headings of the nomenclature to justify classification under 3302. Note that chemicals used in the extraction/preservation of the essential oil should not be considered as additions of other substances.
3302.10 – Of a kind used in the food or drink industries
3302.90 – Other
This heading covers the following mixtures provided they are of a kind used as raw materials in the perfumery, food or drink industries (e.g., in confectionery, food or drink flavourings) or in other industries (e.g., soap-making) :
(1) Mixtures of essential oils.
(2) Mixtures of resinoids.
(3) Mixtures of extracted oleoresins.
(4) Mixtures of synthetic aromatics.
(5) Mixtures consisting of two or more odoriferous substances (essential oils, resinoids, extracted oleoresins or synthetic aromatics).
(6) Mixtures of one or more odoriferous substances (essential oils, resinoids, extracted oleoresins or synthetic aromatics) combined with added diluents or carriers such as vegetable oil, dextrose or starch.
(7) Mixtures, whether or not combined with a diluent or carrier or containing alcohol, of products of other Chapters (e.g., spices) with one or more odoriferous substances (essential oils, resinoids, extracted oleoresins or synthetic aromatics), provided these substances form the basis of the mixture.
Products obtained by the removal of one or more of the ingredients of an essential oil, resinoid or extracted oleoresin so that the composition of the resulting product is significantly different from that of the original product are also mixtures of this heading.
Please note the emphasis on mixtures, if a substance (other headings in the nomenclature) has been added to the Eucalyptus oil that is not original to it then it qualifies as a mixture. But in our case, there no such addition as can be seen from the independent Laboratory results. Therefore, it remains classified under 3301.
Note 7 indicates that where a process changes the original product in 3301 significantly, then classification changes to 3302. We have illustrated the components found in the Eucalyptus leaves remain the same as the components in the steam distilled substance, therefore the item remains classified under 3301.
Examples of such products are menthone oil (obtained by freezing peppermint oil, followed by treatment with boric acid, to remove most of the menthol and containing, inter alia, 63 % menthone and 16 % menthol), white camphor oil (obtained from camphor oil by freezing and distilling to remove camphor and safrole and containing 30 to 40 % cineole plus dipentene, pinene, camphene, etc.) and geraniol (obtained by fractional distillation of citronella oil and containing 50 to 77 % geraniol together with varying amounts of citronellol and nerol).
The examples above illustrate the kind of changes anticipated by the nomenclature for a substance to change its classification from 3301 to 3302. This kind of changes have not taken place with the Eucalyptus Oil.
In particular, the heading covers perfume bases consisting of mixtures of essential oils and fixatives, not ready for use until after the addition of alcohol. The heading also includes solutions in alcohol (e.g., ethyl alcohol, isopropyl alcohol) of one or more odoriferous substances provided these solutions are of a kind used as raw materials in the perfumery, food, drink or other industries.
The heading also includes other preparations based on odoriferous substances, of a kind used for the manufacture of beverages. These preparations may be either alcoholic or non-alcoholic and may be used to produce either alcoholic or non-alcoholic beverages. They must have a basis of one or more odoriferous substances, as described in Note 2 to this Chapter, which are used primarily to impart a fragrance and secondarily to give a flavour to beverages. Such preparations generally contain a relatively small quantity of odoriferous substances which characterize a particular beverage; they may also contain juices, colouring matter, acidulants, sweeteners, etc., provided that they retain their character of odoriferous substances. As presented, these preparations are not intended for consumption as beverages and thus can be distinguished from the beverages of Chapter 22.
The heading excludes compound alcoholic and non-alcoholic preparations of a kind used for the manufacture of beverages, with a basis of substances other than odoriferous substances as described in Note 2 to this Chapter (heading 21.06, unless they are more specifically provided for elsewhere in the Nomenclature).
The write up in purple indicates that the Eucalyptus Oil, does not qualify for classification under heading 3302, due to results from the independent Laboratory results, there is no substantial change in the composition of the substances found in the Eucalyptus leaves, there is no addition of substances from other headings of the nomenclature, solvents do not qualify as additions, and aromatic fragrances(odoriferous) are found in all essential oils in varying proportions.
We are therefore willing to pay for further tests in other laboratories, to confirm the accuracy of the tests by our independent laboratory, so that the classification of this item can be determined with finality. We also wish to request that the determination of the correct classification be done by the panels recently formed by KRA due to the back and forth experienced by client in trying to get the issue resolved.
Yours faithfully
Janron Consult
—————————————————————————————————————————————–
Janron Consult, Tax Consultant Kenya, Customs Tax Consultant Kenya, Tax Advisory Kenya
Talk to Janron Consult for the following:
Ministry of Health Exemptions
Treasury Exemptions
Advance Ruling Application to KRA
Objection to KRA Rulings on Customs Value
Objections to KRA Rulings on HS Classification
Related
Share :
