Flavouring essences, all types, including those for liquors

Flavouring essences, resinoids for food and liquors

FSSAI CLEARANCE

HSN 3301 30 91 (Flavouring essences, all types, including those for liquors) 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. The Directorate General of Foreign Trade (DGFT) imposes designated-port restrictions under General Note 4(D) of Schedule I of the ITC (HS) 2022, and the Central Board of Indirect Taxes and Customs (CBIC) administers e-Sanchit document verification at the bill of entry.

What this is

HSN code

3301 30 91

Chapter

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

Primary regulator

FSSAI · Food Safety and Standards Act, 2006; FSS (Import) Regulations, 2017

Customs documentation

Import Licence from FSSAI
Specimen copy of label from FSSAI
Food import 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 the FSSAI Import Licence (document code 911001) and prepare a specimen copy of the label (document code 0110FS) before filing the bill of entry. Both documents must be uploaded in e-Sanchit; customs out-of-charge will not be granted until the proper officer confirms their presence.
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 designated food-import entry points in compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022. Flavouring essences are classified as food ingredients and fall within the high-risk food designated-port regime; diversion to a non-designated port triggers detention.
General Note 4(D), Schedule I, ITC (HS) 2022; CBIC Instruction 09/2023-Cus dated 07-03-2023
3
Ensure label compliance with FSS (Labelling and Display) Regulations, 2020 before shipment. Where permissible labelling deficiencies exist, rectification by a single non-detachable sticker must be carried out at a customs-bonded warehouse before visual inspection — per-serve RDA contribution and expiry-date additions are rectifiable only if supplied by the manufacturer itself.
CBIC Instruction 10/2022-Customs dated 28-06-2022, Para 2(i); FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022; FSSAI order dated 18-11-2022

A word of counsel

The most common error on this tariff line is misclassification: importers shipping mixtures of odoriferous substances as flavouring essences under 3301 30 91 risk reclassification to heading 3302, which carries a different regulatory profile. Verify that the product is a resinoid-based flavouring essence and not an odoriferous mixture before filing; a post-clearance reclassification triggers reassessment, demand of differential duty, and potential FSSAI licence mismatch for the declared product category.

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Frequently asked

Does HSN 3301 30 91 require BIS certification?

No, flavouring essences and resinoids are 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 and the FSS (Import) Regulations, 2017, with CBIC administering e-Sanchit document verification at the bill of entry.

What document codes 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) are both mandatory uploads in e-Sanchit; out-of-charge is withheld until the proper officer confirms both are present, per CBIC Instruction 09/2023-Cus dated 07-03-2023.

Can labelling deficiencies be rectified after the consignment arrives at port?

Yes, but only for the categories permitted under CBIC Instruction 10/2022-Customs — per-serve RDA contribution and expiry-date additions — and rectification must be carried out at a customs-bonded warehouse by a single non-detachable sticker affixed by or on behalf of the manufacturer, before authorised-officer inspection.

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