Pepper oil
Pepper essential oil, other essential oils
HSN 3301 29 35 (Pepper oil) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence and labelling compliance under the Food Safety and Standards Act, 2006 and the FSS (Import) Regulations, 2017. Import is further conditioned by General Note 4(D) of Schedule I of the ITC (HS) 2022, restricting entry to designated food-import ports. The Directorate General of Foreign Trade (DGFT) and Central Board of Indirect Taxes and Customs (CBIC) administer the overlapping policy and customs-instruction framework.
- 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 current FSSAI Import Licence and upload it in e-Sanchit under document code 911001 before filing the bill of entry. Also upload a Specimen Copy of Label (document code 0110FS); consignments without both documents uploaded will not receive customs out-of-charge.CBIC Instruction 09/2023-Cus dated 07-03-2023 · CBIC Instruction 10/2022-Cus dated 28-06-2022 · FSSAI order dated 18-11-2022 under F.No.Import/TFM/APEX/2022-FSSAI
- 2Route the consignment through a designated food-import entry point as required by 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 of the ITC (HS) 2022 · CBIC Instruction 05/2023-Cus dated 08-02-2023
- 3Verify label compliance under the FSS (Labelling and Display) Regulations, 2020 before dispatch. Rectifiable labelling deficiencies — including per-serve RDA contribution and expiry/best-before alignment — may be corrected at a customs bonded warehouse by affixing a single non-detachable sticker next to the principal display panel, without altering the original label, before visual inspection by the authorised officer.CBIC Instruction 10/2022-Cus dated 28-06-2022 · FSSAI clarification order dated 18-11-2022 · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022
The most common error on this tariff line is misclassifying pepper oil mixed with other odoriferous substances under 3301 29 35 rather than under heading 3302, which covers mixtures of odoriferous substances. Importers who present a blended or compounded pepper fragrance product under this CTI risk reclassification by the proper officer, attracting differential duty recovery and potential FSSAI-scope scrutiny on the reformulated product description. Confirm the product is a pure essential oil, not a mixture, before filing.