Cassia oil

Cassia essential oil, other essential oils

DGFT CLEARANCE

HSN 3301 29 15 (Cassia oil) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), with compliance required under General Note 4(D) of Schedule I of the ITC (HS) 2022 for food-category import entry points. No additional sectoral PGA licence is indicated for this tariff line beyond the DGFT policy overlay.

What this is

HSN code

3301 29 15

Chapter

33 · Essential oils and resinoids; perfumery, cosmetic or toilet preparations

Primary regulator

DGFT · ITC (HS) import policy, Chapter 33

Customs documentation

ITC (HS) policy declaration from DGFT
Food import entry-point compliance from CBIC

Compliance steps

1
Verify that the consignment complies with the ITC (HS) import policy for Chapter 33 as administered by the Directorate General of Foreign Trade before filing the bill of entry. Confirm the tariff line is correctly classified as 3301 29 15 and not under heading 3302, which covers mixtures of odoriferous substances.
ITC (HS) Schedule I, Chapter 33 · General classification note (mixtures classifiable under 3302)
2
Ensure compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022 regarding food-category import entry points where cassia oil is imported for food-use applications.
General Note 4(D) of Schedule I of ITC (HS) 2022

A word of counsel

The most common error on this tariff line is misclassifying blended or compounded cassia oil preparations — including mixtures with other odoriferous substances — under 3301 29 15 instead of heading 3302, which attracts a different tariff and policy treatment. A misclassification discovered post-clearance can result in demand of differential duty, interest, and monetary penalty under the Customs Act, 1962. Verify the product specification and certificate of analysis before filing.

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Frequently asked

Does HSN 3301 29 15 require BIS certification?

No, cassia oil is not within the BIS Quality Control Order regime. Import is governed by the ITC (HS) import policy administered by the Directorate General of Foreign Trade, with General Note 4(D) of Schedule I of the ITC (HS) 2022 applying where food-use entry-point rules are engaged.

Does the food import entry-point restriction under General Note 4(D) apply to all cassia oil imports?

General Note 4(D) applies where cassia oil is imported for food applications and routed through food-category entry points; importers should confirm the applicable entry point against the current ITC (HS) 2022 Annexure before routing the shipment.

When would a cassia oil consignment be reclassified under heading 3302 instead of 3301?

If the product is a mixture of odoriferous substances rather than a single essential oil, it is classifiable under heading 3302 per the ITC (HS) classification note; this distinction should be resolved through a certificate of analysis and, if disputed, a customs advance ruling before import.

Last verified against gazette notifications: 2026-05-16. Source: DGFT / Indian Customs CUSDATA.