HS Code: 3306.10.00 | EAC Common External Tariff | Chapter 33 — Essential Oils, Perfumery, Cosmetics & Toilet Preparations
1. What is an HS Code?
An HS Code (Harmonized System Code) is an international number used to identify goods crossing borders. Customs officers use it to determine what import duty to charge. The same code is recognised in over 200 countries, including all 8 EAC partner states.
2. Breaking Down HS Code 3306.10.00
Each part of the HS code tells you something specific about the product:
| Digits | Part | What it Means |
| 33 | Chapter | Toothpaste and preparations for oral hygiene |
| 3306 | Heading | Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss) |
| 3306.10 | Subheading | Dentifrice preparations — toothpaste, tooth powder, tooth gel and similar |
| 3306.10.00 | Full EAC Code | Toothpaste set — packaged set containing toothpaste (and possibly toothbrush) for personal oral hygiene; dental care gift sets |
Note: 3306.10 covers toothpaste and dentifrices. If the set includes a toothbrush (9603.21) AND toothpaste, the combined set is classified by the primary/predominant item — typically the toothpaste (3306.10). If the set equally combines dental care products, declare each component separately.
3. EAC Duty Structure for 3306.10.00
This product is classified as a finished consumer good and attracts the highest EAC tariff band:
| Type of Good | EAC Import Duty |
| Raw materials | 0% |
| Intermediate goods | 10% |
| Finished goods (consumer items) | 25% |
| Toothpaste Set — 3306.10.00 | 25% |
Additional taxes applied at the border:
| Tax | Rate | Where Applied |
| Import Duty (CET) | 25% | All EAC partner states |
| VAT | 16–18% | Each country separately |
| Import Declaration Fee (IDF) | 2% | Kenya |
| Infrastructure Levy | 1.5% | Uganda |
4. Related HS Codes
| HS Code | Description | EAC Duty |
| 3306.10.00 | YOUR CODE — Toothpaste Set | 25% |
| 3306.20 | Dental floss | 25% |
| 3306.90 | Other oral hygiene preparations (mouthwash, whitening) | 25% |
| 9603.21 | Toothbrushes (if sold separately) | 25% |
| 3304.99 | Skin care preparations | 25% |
| 3307.90 | Other personal care preparations | 25% |
| 3307.10 | Shaving preparations | 25% |
5. Which Code Should You Use?
| Scenario / Product | Correct HS Code |
| Toothpaste / toothpaste set (your code) | 3306.10.00 |
| Tooth whitening gel | 3306.10 or 3306.90 |
| Toothbrush (sold separately) | 9603.21.00 |
| Mouthwash | 3306.90 |
| Dental floss | 3306.20 |
| Denture fixative | 3306.10 |
| Oral hygiene combo pack | 3306.10 (primary item) |
6. EAC Partner States
All 8 EAC partner states share the same Common External Tariff. The same duty rate applies at all EAC ports of entry.
| EAC Partner State | Revenue Authority |
| Kenya | Kenya Revenue Authority (KRA) |
| Uganda | Uganda Revenue Authority (URA) |
| Tanzania | Tanzania Revenue Authority (TRA) |
| Rwanda | Rwanda Revenue Authority (RRA) |
| Burundi | Office Burundais des Recettes (OBR) |
| DR Congo (DRC) | Direction Générale des Douanes (DGDA) |
| South Sudan | National Revenue Authority (NRA) |
| Somalia | Federal Government Revenue |
7. Quick Tips
- Toothpaste and dentifrices of all types go under 3306.10.
- For gift sets with toothpaste + toothbrush, classify by the primary item (toothpaste = 3306.10) or declare separately.
- Oral hygiene products require product registration with health authorities.
- Toothpaste must be labelled with ingredients, fluoride content and expiry date.
- Always verify your HS code with your country’s Revenue Authority before clearing goods.