Of peppermint (Mentha piperita)
Peppermint essential oil (Mentha piperita)
HSN 3301 24 00 (Of peppermint, Mentha piperita) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence requirements under the Food Safety and Standards Act, 2006, with mandatory compliance at designated food-import entry points under General Note 4(D) of Schedule I of the ITC (HS) 2022. The Directorate General of Foreign Trade (DGFT) classifies the tariff line under the ITC (HS) import policy, and Central Board of Indirect Taxes and Customs (CBIC) customs instructions govern document verification at the bill-of-entry stage.
- Import Licence from FSSAI
- Certificate of analysis from FSSAI
- Batch release certificate from CBIC
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 (document code 911001) and ensure the foreign manufacturing facility is eligible to export to India. Upload the licence in e-Sanchit before filing the bill of entry; consignments lacking an uploaded FSSAI Import Licence will not receive customs out-of-charge.FSSAI Import Licence · document code 911001 · General Note 4(D) of Schedule I of ITC (HS) 2022
- 2Upload all mandatory documents in e-Sanchit prior to out-of-charge: Certificate of Analysis — Drug (0010dc), Batch Release Certificate (0030dc), Label of Consignment (0110dc), Specimen Copy of Label (0110FS), and Registration Certificate — Cosmetics (101dc2). The proper officer will verify each document code before granting out-of-charge on PGA-facilitated bills.CBIC Instruction 10/2022-Customs dated 28-06-2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023
- 3Verify that labelling satisfies the FSS (Labelling and Display) Regulations, 2020. Certain labelling deficiencies — including per-serve dietary contribution data and expiry/best-before date — may be rectified at customs bonded warehouses before inspection by affixing a single non-detachable sticker, without altering the original label; this dispensation does not extend to absent PGA clearances.CBIC Instruction 10/2022-Customs dated 28-06-2022 · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023
The most common error on this tariff line is treating peppermint essential oil as a purely cosmetic or flavouring ingredient and loading only the cosmetics registration certificate (101dc2) while omitting the FSSAI Import Licence (911001) and the drug-related Certificate of Analysis (0010dc) and Batch Release Certificate (0030dc). Because the CCR lists both food-category and cosmetic-category document codes, all six e-Sanchit documents must be uploaded; a partial upload triggers detention at the designated food-import entry point, with no post-arrival remedy short of re-export or confiscation.