Rose oil
Rose essential oil, other essential oils
HSN 3301 29 38 (Rose oil) 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 currently notified for this tariff line, and import proceeds under standard customs documentation at the bill of entry.
- Import declaration from DGFT
- Commercial invoice from exporter
- 1Verify the tariff classification at the 8-digit level before filing the bill of entry. Mixtures of odoriferous substances are classifiable under CTI 3302 rather than 3301 29 38; misclassification may attract re-assessment, short-levy demand, and penalty under the Customs Act, 1962.ITC (HS) 2022, Chapter 33 classification note · regulatory record CCR
- 2File the bill of entry under HSN 3301 29 38 with standard customs documentation. Confirm the consignment is pure rose essential oil (terpeneless or not, including concretes and absolutes) and not a compound odoriferous mixture, which would require reclassification prior to clearance.ITC (HS) 2022, Chapter 33; Customs Act, 1962
The most common error on this tariff line is filing rose oil blended with carrier substances or other odoriferous components under HSN 3301 29 38 rather than the correct 3302 heading. A post-clearance audit that identifies a compound mixture classified as a pure essential oil results in re-assessment, recovery of differential duty, and potential penalty; the classification note is explicit that mixtures of odoriferous substances belong to heading 3302, not 3301.