Of lemon
Essential oil of lemon (citrus lemon)
HSN 3301 13 00 (Essential oil of lemon) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence and labelling compliance under the Food Safety and Standards Act, 2006, including the FSS (Import) Regulations, 2017 and FSS (Labelling and Display) Regulations, 2020. Consignments must enter through designated food-import ports per General Note 4(D) of Schedule I of the ITC (HS) 2022, with DGFT and Central Board of Indirect Taxes and Customs (CBIC) policy overlays applying at the bill-of-entry stage.
- Import Licence from FSSAI
- Specimen copy of label from FSSAI
- Rectifiable labelling compliance from CBIC
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Upload the FSSAI Import Licence (document code 911001) and a Specimen Copy of Label (document code 0110FS) in e-Sanchit before filing the bill of entry. The customs proper officer must verify both documents are present in e-Sanchit before granting out-of-charge on any PGA-facilitated bill.CBIC Instruction 10/2022-Customs dated 28-06-2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023
- 2Ensure the consignment enters through a designated food-import port in compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022. Non-designated port arrivals constitute a policy breach and expose the consignment to detention and re-export.General Note 4(D) of Schedule I of ITC (HS) 2022 · CBIC Instruction 05/2023-Cus dated 08-02-2023
- 3Verify label compliance with FSS (Labelling and Display) Regulations, 2020 before dispatch. Where permissible labelling deficiencies exist, rectification must be carried out at a customs bonded warehouse by affixing a single non-detachable sticker next to the principal display panel, without altering the original label, prior to inspection by the authorised FSSAI officer.FSSAI order dated 18-11-2022 under F.No.Import/TFM/APEX/2022-FSSAI · CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSS (Import) Regulations, 2017
The most common error on this tariff line is misclassifying blended or compounded lemon fragrance preparations under 3301 13 00 when they are properly classifiable under heading 3302 as mixtures of odoriferous substances — a distinction the CCR explicitly flags. A mis-classified bill of entry triggers customs reassessment, potential confiscation proceedings under the Customs Act, 1962, and a fresh FSSAI clearance cycle for the correct heading. Confirm with the supplier's technical data sheet that the product is a single essential oil of lemon, not a compounded blend, before filing.