Other
Other essential oils of citrus fruit (non-citrus, residual)
HSN 3301 19 90 (essential oils, other) 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. The Directorate General of Foreign Trade (DGFT) administers the ITC (HS) policy overlay under General Note 4(D) of Schedule I, restricting food imports to designated entry points.
- Import Licence from FSSAI
- Specimen copy of label from FSSAI
- Designated-port compliance from DGFT
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Obtain a current FSSAI Import Licence and upload it in e-Sanchit under document code 911001 before filing the bill of entry. Also upload the specimen copy of label under document code 0110FS; both documents must be present before customs out-of-charge is granted.CBIC Instruction 09/2023-Cus dated 07-03-2023 · CBIC Instruction 10/2022-Cus dated 28-06-2022 · FSSAI order dated 18-11-2022
- 2Route the consignment only through a designated food-import entry point compliant with General Note 4(D) of Schedule I of the ITC (HS) 2022. Verify that labelling meets the FSS (Labelling and Display) Regulations, 2020 requirements; permissible labelling rectifications — per-serve RDA contribution and expiry/best-before dates — may be carried out at customs bonded warehouses before inspection, by affixing a single non-detachable sticker without altering original label information.General Note 4(D) of Schedule I, ITC (HS) 2022 · CBIC Instruction 10/2022-Cus dated 28-06-2022 · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022
- 3Confirm that the goods are correctly classified: mixtures of odoriferous substances are classifiable under heading 3302, not 3301 19 90. Misclassified consignments are subject to re-assessment, detention, and potential confiscation under the Customs Act, 1962.CCR classification note · ITC (HS) heading 3302
The most frequent error on this residual tariff line is misclassification: importing blended or compounded fragrance preparations — which belong to heading 3302 — under 3301 19 90. A misdeclared heading triggers reassessment, detention, and possible confiscation, independent of whether FSSAI clearance is in order. Additionally, the labelling-rectification dispensation covers only the specific parameters listed in CBIC Instruction 10/2022-Cus; a missing FSSAI licence cannot be rectified at port and will result in consignment detention.