Other
Essential oils of other mints (non-peppermint, non-spearmint)
HSN 3301 25 90 (Other essential oils of other mints) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence requirement and labelling compliance under the Food Safety and Standards Act, 2006, and the FSS (Import) Regulations, 2017. The tariff line is also subject to General Note 4(D) of Schedule I of the ITC (HS) 2022 governing designated food-import entry points, administered by the Directorate General of Foreign Trade (DGFT) and the Central Board of Indirect Taxes and Customs (CBIC).
- Import Licence from FSSAI
- Specimen copy of label from FSSAI
- Food-import entry-point 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 valid FSSAI Import Licence before the bill of entry is filed and upload it in e-Sanchit under document code 911001. The Specimen Copy of Label (document code 0110FS) must also be uploaded in e-Sanchit; out-of-charge cannot be granted until both documents are verified 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 only through a designated food-import entry point in compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022. Non-designated port routing results in consignment detention and may trigger re-export or confiscation.General Note 4(D) of Schedule I, ITC (HS) 2022 · CBIC Instruction 05/2023-Cus dated 08-02-2023
- 3Ensure the label satisfies FSS (Labelling and Display) Regulations, 2020. Where permissible labelling deficiencies exist — such as per-serve RDA percentages or expiry-date format — rectification may be carried out at a customs bonded warehouse by affixing a single non-detachable sticker next to the principal display panel, without altering original label information, before inspection by the authorised FSSAI officer.FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022 · CBIC Instruction 10/2022-Customs dated 28-06-2022 · FSS (Import) Regulations, 2017 Regulation 6
The classification risk on this residual tariff line is the most common source of detention: odoriferous mixtures — blends of two or more mint or other essential oils — are classifiable under heading 3302, not 3301, and presenting such a product under 3301 25 90 leads to misdeclaration proceedings and reassessment. Confirm that the imported product is a single-origin essential oil of a non-peppermint, non-spearmint mint species before filing; a Certificate of Analysis confirming botanical source and composition should accompany every shipment to support the classification at examination.