Water mint-oil (ex-mentha aquatic)
Essential oil of water mint (Mentha aquatica)
HSN 3301 25 20 (Water mint-oil ex-Mentha aquatica) 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 with the FSS (Import) Regulations, 2017 and FSS (Labelling and Display) Regulations, 2020. The Directorate General of Foreign Trade (DGFT) ITC (HS) policy under General Note 4(D) of Schedule I restricts import to designated food-import entry points, with Central Board of Indirect Taxes and Customs (CBIC) document-verification obligations applying at the bill of entry.
- Import Licence from FSSAI
- Specimen copy of label from FSSAI
- Designated food-port declaration to 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 before filing the bill of entry and upload it in e-Sanchit under document code 911001. Also upload the Specimen Copy of Label (document code 0110FS); customs out-of-charge will not be granted until both documents are verified in e-Sanchit by the proper officer.CBIC Instruction 10/2022-Customs dated 28-06-2022; CBIC Instruction 09/2023-Cus dated 07-03-2023; FSSAI order dated 18-11-2022 under F.No.Import/TFM/Apex/2022-FSSAI
- 2Route the consignment through a designated food-import entry point in compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022. Consignments arriving at a non-designated port are liable to detention and re-export.General Note 4(D) of Schedule I, ITC (HS) 2022; DGFT policy; CBIC Instruction 05/2023-Cus dated 08-02-2023
- 3Ensure label compliance with the FSS (Labelling and Display) Regulations, 2020 before visual inspection. Any rectifiable labelling deficiencies — including per-serve RDA contribution and expiry/best-before date information provided by the manufacturer — may be corrected at customs bonded warehouses by affixing a single non-detachable sticker adjacent to the principal display panel without altering the original label.CBIC Instruction 10/2022-Customs dated 28-06-2022 Para 2(i); FSSAI clarification order dated 18-11-2022; FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022
The most frequent error on this tariff line is misclassifying water mint-oil as an odoriferous mixture and filing under HSN 3302 instead of 3301 25 20; the CCR expressly notes that mixtures of odoriferous substances fall under heading 3302. A misclassification triggers re-assessment, potential short-levy demand, and detention while the correct PGA documents are sourced. Importers should also confirm that label rectification is carried out only by affixing a manufacturer-provided non-detachable sticker — any alteration to the original label constitutes an FSSAI violation independent of the customs-clearance outcome.