財政部民國111年7月29日台財關字第1111019051號

「零售包裝純精油」依據「海關進口稅則」解釋準則1及6規定，依其成分歸列稅則第3301.1至3301.2目，自111年8月15日生效

MINISTRY OF FINANCE Order is hereby given, for stipulating that pure essential oils put up in packings for retail sale shall be classified in subheadings 3301.1 to 3301.2 based on General Rules for Interpretation 1 and 6 of \"Customs Import Tariff\" according to their ingredients (stipulation shall become effective from 15th, August 2022)