Sandalwood oil

Sandalwood essential oil, other essential oils

FSSAI CLEARANCE

HSN 3301 29 37 (Sandalwood 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, including the FSS (Import) Regulations, 2017 and FSS (Labelling and Display) Regulations, 2020. Consignments must be routed through designated food-import entry points under General Note 4(D) of Schedule I of the ITC (HS) 2022, with the Directorate General of Foreign Trade (DGFT) Restricted-import overlay and Central Board of Indirect Taxes and Customs (CBIC) customs instructions applying as additional clearance requirements.

What this is

HSN code

3301 29 37

Chapter

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

Primary regulator

FSSAI · Food Safety and Standards Act, 2006 (high-risk food import regime)

Customs documentation

Import Licence from FSSAI
Specimen copy of label from FSSAI
ITC (HS) entry-point declaration to CBIC

Applicable Partner Government Agencies

FSSAIFSSAI·Food Safety and Standards Authority of India

Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.

Compliance steps

1
Obtain a valid FSSAI Import Licence (document code 911001) before filing the bill of entry. Upload the licence and the Specimen Copy of Label (document code 0110FS) in e-Sanchit; the customs proper officer will verify these documents before granting out-of-charge.
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
2
Route 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. Consignments arriving at a non-designated port are liable to detention.
General Note 4(D) of Schedule I of the ITC (HS) 2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023
3
Ensure labelling meets the FSS (Labelling and Display) Regulations, 2020 prior to customs inspection. Permissible rectification of specific deficiencies — including per-serve RDA contribution and expiry date — may be carried out at customs bonded warehouses by affixing a single non-detachable sticker, without altering original label information, before visual inspection by the FSSAI-authorised officer.
CBIC Instruction 10/2022-Customs dated 28-06-2022 · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022 · FSS (Labelling and Display) Regulations, 2020

A word of counsel

The most common error on this tariff line is misclassifying sandalwood oil blended with other odoriferous substances — such mixtures are classifiable under HSN 3302, not 3301 29 37, and an incorrect classification can trigger reassessment, penalty, and detention at the bill-of-entry stage. Confirm that the imported product is the pure essential oil with no admixture before filing under this CTI. Separately, labelling rectification at port is available only for the specific deficiencies enumerated under CBIC Instruction 10/2022-Customs; missing or incorrect FSSAI registration information on the label is not rectifiable under that dispensation and requires fresh shipment.

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Frequently asked

Does HSN 3301 29 37 require BIS certification?

No, sandalwood oil under this tariff line is not within the BIS Quality Control Order regime. Import is governed by the Food Safety and Standards Authority of India under the Food Safety and Standards Act, 2006, with FSSAI Import Licence and labelling compliance as the operative requirements.

Which documents must be uploaded in e-Sanchit for this tariff line?

The FSSAI Import Licence (document code 911001) and the Specimen Copy of Label (document code 0110FS) must both be uploaded in e-Sanchit before out-of-charge, per CBIC Instruction 09/2023-Cus dated 07-03-2023.

Can a blended sandalwood oil product be imported under HSN 3301 29 37?

No. Mixtures of odoriferous substances are classifiable under HSN 3302, not 3301; importing a blended product under this CTI is a misclassification that attracts reassessment, duty demand, and potential seizure under the Customs Act, 1962.

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