Lemon grass oil
Lemon grass essential oil
HSN 3301 29 42 (Lemon grass oil) is an essential oil falling under Chapter 33 of the ITC (HS) Schedule, administered by the Directorate General of Foreign Trade (DGFT). No sector-specific Partner Government Agency licence or permit is mandated at the bill-of-entry stage under the current import policy; import is free subject to standard customs documentation.
- Bill of entry from CBIC
- Commercial invoice from exporter
- 1Verify that the imported product is a pure essential oil of lemon grass and not a mixture of odoriferous substances. Mixtures of odoriferous substances are classifiable under heading 3302 and attract a different tariff treatment; misclassification at the bill of entry attracts short-levy demand and potential penalty.ITC (HS) CCR classification note · Heading 3302 of the Customs Tariff Act, 1975
- 2File the bill of entry under CTI 3301 29 42 and ensure the product description on the commercial invoice and certificate of origin clearly identifies the oil as lemon grass essential oil. No e-Sanchit PGA document code is currently mandated for this tariff line.ITC (HS) import policy, Chapter 33 · Customs Act, 1962
The single most common error on this tariff line is the misclassification of blended or compounded lemon grass preparations as pure essential oil under 3301 29 42. Any product that is a mixture of two or more odoriferous substances — even if lemon grass is the dominant note — belongs under heading 3302, and filing under 3301 29 42 exposes the importer to a differential duty demand, redemption fine, and potential mis-declaration proceedings under the Customs Act, 1962.