Other
Other essential oils of non-citrus plants (residual)
HSN 3301 29 90 (Other essential oils) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence and label-compliance requirements under the Food Safety and Standards Act, 2006, including the FSS (Import) Regulations, 2017 and the FSS (Labelling and Display) Regulations, 2020. Consignments must enter only 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 policy and Central Board of Indirect Taxes and Customs (CBIC) customs overlay applying concurrently.
- Import Licence from FSSAI
- Specimen copy of label from FSSAI
- ITC (HS) 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 the FSSAI Import Licence (document code 911001) and upload it in e-Sanchit before filing the bill of entry. Also upload the Specimen Copy of Label (document code 0110FS); customs out-of-charge will not be given until both documents are verified in e-Sanchit by the proper officer.CBIC Instruction 09/2023-Cus dated 07-03-2023 · CBIC Instruction 10/2022-Customs dated 28-06-2022 · FSSAI order F.No.Import/TFM/Apex/2022-FSSAI dated 18-11-2022
- 2Route the consignment exclusively through food-import entry points designated under General Note 4(D) of Schedule I of the ITC (HS) 2022. Arrival at a non-designated port renders the bill of entry non-compliant and exposes the consignment to detention pending re-routing or re-export.General Note 4(D) of Schedule I of the ITC (HS) 2022 · CBIC Instruction 05/2023-Cus dated 08-02-2023
- 3Where labelling deficiencies are identified at port, rectification is permitted only for the categories listed under CBIC Instruction 10/2022-Customs — specifically per-serve dietary contribution data and expiry/best-before date discrepancies — by affixing a single non-detachable sticker next to the principal display panel at a customs bonded warehouse before visual inspection. All other labelling defects are not rectifiable and attract rejection of the consignment.CBIC Instruction 10/2022-Customs dated 28-06-2022 · FSSAI clarification order dated 18-11-2022 · FSS (Labelling and Display) Regulations, 2020 · FSS (Import) Regulations, 2017 Reg. 6
The most common error on this tariff line is misclassifying blended odoriferous essential-oil mixtures under 3301 29 90 when they properly belong to heading 3302; such a misclassification triggers a classification dispute at assessment, potentially resulting in consignment detention and re-assessment with applicable duty differentials. Confirm that the imported product is a single-origin essential oil or a defined derivative — not a mixture of odoriferous substances — before filing the bill of entry under this CTI.