Natural Menthol

Natural menthol from Mentha arvensis distillation

DGFT CLEARANCE · CBIC CLEARANCE

HSN 2906 11 10 (Natural Menthol) carries a Free import policy status under the ITC (HS) classification administered by the Directorate General of Foreign Trade (DGFT), as confirmed by DGFT Notification 40/2024-25 dated 26-11-2024. The Central Board of Indirect Taxes and Customs (CBIC) mandates additional Chapter 29 qualifiers in the import declaration under CBIC Circular 23/2023-Cus dated 30-09-2023 as a concurrent customs overlay.

What this is

HSN code

2906 11 10

Chapter

29 · Organic chemicals

Primary regulator

DGFT · ITC (HS) Free import policy, Chapter 29 (DGFT Notification 40/2024-25)

Customs documentation

Import declaration from DGFT
Chapter 29 qualifiers from CBIC
Origin declaration from exporter

Compliance steps

1
Verify that the imported product meets the statutory definition of natural menthol: an organic compound (C10H20O) obtained from distillation of Japanese-type oil of mint from Mentha arvensis, and that it is not produced through any synthetic chemical route. Any product outside this definition does not qualify under CTI 2906 11 10 and is subject to reclassification.
Supplementary Notes to tariff item 2906 11 10, ITC (HS) · DGFT Notification 40/2024-25 dated 26-11-2024
2
Include the mandatory additional qualifiers for Chapter 29 commodities in the import declaration at the bill of entry, in accordance with paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This obligation is effective from 15-10-2023 and applies to all declarations under Chapters 28, 29, 32, 39 and CTH 3808.
CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2

A word of counsel

The most frequent error on this tariff line is declaring synthetically produced menthol — including menthol derived through partial or full chemical synthesis from other terpene intermediates — under CTI 2906 11 10. The Supplementary Notes expressly exclude synthetically produced variants; a mis-declared consignment is liable to reclassification, differential duty recovery, and potential confiscation under the Customs Act, 1962. Obtain a manufacturer's certificate confirming the Mentha arvensis distillation route before the bill of entry is filed.

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Frequently asked

Does HSN 2906 11 10 require BIS certification?

No, natural menthol is not within the BIS Quality Control Order regime. Import is governed by the ITC (HS) Free import policy administered by the Directorate General of Foreign Trade under DGFT Notification 40/2024-25, with mandatory Chapter 29 qualifiers required at the bill of entry under CBIC Circular 23/2023-Cus.

What Chapter 29 qualifiers are required at the bill of entry under CBIC Circular 23/2023-Cus?

Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023 specify the mandatory additional qualifiers for commodities under Chapters 28, 29, 32, 39 and CTH 3808; these qualifiers must appear in the import declaration with effect from 15-10-2023.

Does synthetically produced menthol qualify under CTI 2906 11 10?

No. The Supplementary Notes to tariff item 2906 11 10 expressly exclude menthol made synthetically through any chemical route; such product must be declared under the appropriate synthetic-alcohol tariff line and is subject to the applicable duty and policy conditions of that classification.

Last verified against gazette notifications: 2026-05-16. Source: DGFT / CBIC / Indian Customs CUSDATA.