Of orange
Essential oil of orange (citrus peel oil)
HSN 3301 12 00 (Essential oil of orange) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence and labelling compliance under the Food Safety and Standards Act, 2006, and its subordinate FSS (Import) Regulations, 2017. Central Board of Indirect Taxes and Customs (CBIC) customs overlays and the Directorate General of Foreign Trade (DGFT) food-import entry-point policy under General Note 4(D) of Schedule I of the ITC (HS) 2022 apply as additional clearance requirements.
- Import Licence from FSSAI
- Specimen copy of label from FSSAI
- ITC (HS) entry-point declaration to CBIC
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Obtain an FSSAI Import Licence (document code 911001) before shipment and ensure it is uploaded in e-Sanchit at the bill of entry. In customs-facilitated bills not routed through the PGA for NOC, the proper officer will verify the e-Sanchit upload of document code 911001 before granting out-of-charge.CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSSAI order dated 18-11-2022 under F.No.Import/TFM/APEX/2022-FSSAI
- 2Upload the Specimen Copy of Label (document code 0110FS) in e-Sanchit prior to out-of-charge. Labels must comply with the FSS (Labelling and Display) Regulations, 2020; limited rectifications — per-serve RDA contribution and expiry/best-before date added by the manufacturer — may be carried out at a customs bonded warehouse by affixing a single non-detachable sticker without altering the original label, per the dispensation under the CBIC Instruction.CBIC Instruction 10/2022-Customs dated 28-06-2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSSAI clarification order dated 18-11-2022
- 3Route the consignment through a designated food-import entry point compliant with General Note 4(D) of Schedule I of the ITC (HS) 2022. Note that mixtures of odoriferous substances are classifiable under heading 3302, not 3301 12 00; verify that the imported product is a pure or deterpenated orange essential oil to avoid misclassification and re-assessment of the bill of entry.General Note 4(D), Schedule I of ITC (HS) 2022 · CCR classification note on heading 3302
The classification boundary between 3301 12 00 and heading 3302 is a recurring trigger for post-clearance audit: a blended or compounded odoriferous preparation — even one where orange essential oil is the dominant constituent — falls under 3302 and carries a different duty and compliance profile. Importers should ensure the supplier's Certificate of Analysis confirms the product is a single-origin citrus essential oil (terpeneless or not) rather than a formulated mixture; a misdeclared bill of entry is liable to differential duty recovery, interest, and penalty under the Customs Act, 1962.