Horsemint oil (ex-mentha sylvestries)
Horsemint essential oil from Mentha sylvestris
HSN 3301 25 30 (Horsemint oil, ex-Mentha sylvestris) is governed by the Directorate General of Foreign Trade (DGFT) under the ITC (HS) import policy for Chapter 33 essential oils. No additional sectoral Partner Government Agency clearance is recorded for this tariff line, and import proceeds under the standard customs documentation regime applicable to essential oils.
- Import declaration from DGFT
- Commercial invoice from exporter
- Certificate of origin from exporter
- 1Verify the ITC (HS) import policy status for CTI 3301 25 30 at the time of filing the bill of entry. Confirm that the consignment is correctly described as horsemint oil derived from Mentha sylvestris and not as a mixture of odoriferous substances, which is classifiable under heading 3302.ITC (HS) import policy, Chapter 33; CCR note — mixtures of odoriferous substances classifiable under 3302
- 2File the bill of entry with a complete commercial description identifying the botanical source (Mentha sylvestris) and confirming the product is a single essential oil and not a blend or mixture. A misclassification into heading 3302 will trigger reassessment and potential short-levy proceedings.ITC (HS) import policy, Chapter 33; Customs Act, 1962
The single most common error on this tariff line is presenting a formulated mint-oil blend — whether blended for flavour or fragrance applications — under HSN 3301 25 30 rather than the correct heading 3302. The CCR explicitly flags that mixtures of odoriferous substances are classifiable under 3302; a mis-declared blend can attract reassessment, differential duty demand, and penalty proceedings under the Customs Act, 1962.