Mustard oil aroma

Mustard oil aroma, essential oil concentrates and resinoids

PARTNER GOVERNMENT AGENCY CLEARANCE

HSN 3301 90 32 (Mustard oil aroma) is an essential-oil preparation governed by the Directorate General of Foreign Trade (DGFT) under the ITC (HS) import policy for Chapter 33. No sectoral PGA licence or permit is mandated at the bill-of-entry stage beyond standard customs documentation and DGFT policy compliance.

What this is

HSN code

3301 90 32

Chapter

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

Primary regulator

DGFT · ITC (HS) import policy, Chapter 33

Customs documentation

Import declaration from DGFT
Bill of entry from CBIC

Compliance steps

1
Verify the correct tariff classification at the 8-digit level before filing the bill of entry. The CCR expressly notes that mixtures of odoriferous substances are classifiable under heading 3302 — not 3301 90 32 — so confirm that the imported product is a single essential-oil aroma and not a formulated blend before claiming this CTI.
ITC (HS) Schedule I, Chapter 33 · CCR note: mixtures of odoriferous substances classifiable under 3302
2
File the bill of entry under the free-import status applicable to Chapter 33 essential oils and confirm no ITC (HS) policy condition restricts import of this specific product. Retain the supplier's Certificate of Analysis and product specification confirming the article is mustard oil aroma within heading 3301.
ITC (HS) Schedule I, Chapter 33; Customs Act, 1962

A word of counsel

The single most common error on this tariff line is misclassifying a blended or compounded odoriferous preparation — such as a mustard-flavour compound used in food manufacture — as mustard oil aroma under 3301 90 32 when the correct heading is 3302. That misclassification can attract a short-levy demand plus interest under the Customs Act, 1962, and a potential mis-declaration penalty; a product-specification letter from the overseas manufacturer stating the article is a single-origin essential-oil aroma, not a formulated mixture, is the standard mitigation document.

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Frequently asked

Does HSN 3301 90 32 require BIS certification?

No, mustard oil aroma falls outside the BIS Quality Control Order regime; no BIS QCO covers essential-oil preparations under heading 3301. Import is governed by the ITC (HS) policy administered by the Directorate General of Foreign Trade under Chapter 33.

When does a mustard-flavour product fall under heading 3302 instead of 3301 90 32?

Per the CCR note, mixtures of odoriferous substances are classifiable under heading 3302; 3301 90 32 covers single-origin essential-oil aromas only. If the product is a compounded flavour blend, the correct CTI is within Chapter 33 heading 3302, and filing under 3301 90 32 constitutes a mis-declaration.

Is any PGA licence or NOC required to import mustard oil aroma?

No specific sectoral PGA licence is listed for this tariff line; import proceeds under the standard ITC (HS) free-import policy for Chapter 33 essential oils, subject to correct classification and standard customs documentation at the bill of entry.

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