Attars of all kinds in fixed oil base

PARTNER GOVERNMENT AGENCY CLEARANCE

HSN 3301 90 31 (Attars of all kinds in fixed oil base) is governed by the Directorate General of Foreign Trade (DGFT) under the ITC (HS) import policy for Chapter 33 essential oils and related products. No sectoral Partner Government Agency licence has been notified for this tariff line, and import proceeds under the general Free/Restricted status applicable to the heading.

What this is

HSN code

3301 90 31

Chapter

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

Primary regulator

DGFT · ITC (HS) import policy, Chapter 33

Customs documentation

Bill of entry from CBIC
Import declaration from DGFT

Compliance steps

1
Verify the ITC (HS) policy status for CTI 3301 90 31 under Chapter 33 before filing the bill of entry. Confirm the consignment is correctly classified as attars in a fixed oil base and not as a mixture of odoriferous substances, which is classifiable under heading 3302 and subject to its own policy conditions.
ITC (HS) Import Policy, Chapter 33; CCR classification note for CTI 3301 90 31
2
File the bill of entry through CBIC's e-Sanchit system with the standard commercial documentation. No PGA-specific document code has been notified for this tariff line; ensure the invoice and packing list accurately describe the product as attars in fixed oil base to support the tariff classification.
ITC (HS) Import Policy, Chapter 33

A word of counsel

The classification boundary between HSN 3301 90 31 and heading 3302 is the single most common error on this tariff line: attars prepared as mixtures of odoriferous substances — rather than pure attars in a fixed oil base — fall under heading 3302 and may carry different policy conditions and duty rates. A misclassified consignment risks reclassification by the assessing officer, short-levy recovery, and potential confiscation under Section 111 of the Customs Act, 1962.

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Frequently asked

Does HSN 3301 90 31 require BIS certification?

No; no BIS Quality Control Order covers attars in fixed oil base under this tariff line. Import is governed by the ITC (HS) import policy administered by the Directorate General of Foreign Trade for Chapter 33 essential oils and related products.

What is the classification distinction between HSN 3301 90 31 and heading 3302?

Attars that are mixtures of odoriferous substances are classifiable under heading 3302, not under 3301 90 31; only attars in a fixed oil base that are not such mixtures fall within this tariff line, per the CCR classification note.

Is any PGA licence or NOC required at the bill of entry for this HSN?

No PGA-specific licence or NOC has been notified for CTI 3301 90 31; clearance proceeds under the standard DGFT ITC (HS) policy framework with routine CBIC customs documentation.

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