Flavouring essences, all types, including those for liquors

Flavouring essences for food and liquors

FSSAI CLEARANCE

HSN 3301 90 41 (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. Consignments must enter only through designated food-import ports under General Note 4(D) of Schedule I of the ITC (HS) 2022, administered by the Directorate General of Foreign Trade (DGFT), with Central Board of Indirect Taxes and Customs (CBIC) oversight at the bill-of-entry stage.

What this is

HSN code

3301 90 41

Chapter

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

Primary regulator

FSSAI · Food Safety and Standards Act, 2006

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 a valid FSSAI Import Licence (document code 911001) and upload it in e-Sanchit before the bill of entry is filed. Also upload a Specimen Copy of Label (document code 0110FS); both documents must be present before customs grants out-of-charge.
FSSAI Import Licence document code 911001 · Specimen Copy of Label document code 0110FS · CBIC Instruction 09/2023-Cus dated 07-03-2023
2
Route the consignment only through a designated food-import port in compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022. Ensure that labels comply with the FSS (Labelling and Display) Regulations, 2020; rectifiable labelling deficiencies may be corrected at the customs bonded warehouse by affixing a single non-detachable sticker without altering the original label.
General Note 4(D) of Schedule I ITC (HS) 2022 · CBIC Instruction 10/2022-Cus 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
3
Verify that the product is correctly classified as a flavouring essence under HSN 3301 90 41 and not as a mixture of odoriferous substances classifiable under Chapter 33 heading 3302. A misclassified consignment is liable to reassessment, differential duty demand, and potential detention pending reclassification.
CCR classification note · ITC (HS) Schedule I Chapter 33

A word of counsel

The classification boundary between HSN 3301 90 41 and heading 3302 (mixtures of odoriferous substances) is a live enforcement point: officers routinely flag consignments described as 'flavour compounds' or 'flavour blends' for reassessment under 3302, which carries a different duty structure. Confirm with a certificate of composition from the exporter that the imported goods are single flavouring essences, not proprietary blends, before shipment; a reclassification at port triggers differential duty, ground rent during verification, and can delay FSSAI clearance while the NOC is re-routed.

Need a regulatory steer on this product?

Speak to a regulatory counsel about your specific HSN, IS, and supplier situation.

Speak to an Expert

Frequently asked

Does HSN 3301 90 41 require BIS certification?

No, flavouring essences under this tariff line fall outside 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, with FSSAI Import Licence and label compliance as the operative requirements.

Which documents must be uploaded in e-Sanchit before out-of-charge is granted?

The FSSAI Import Licence (document code 911001) and Specimen Copy of Label (document code 0110FS) must both be uploaded in e-Sanchit; per CBIC Instruction 09/2023-Cus dated 07-03-2023, the proper officer must verify these uploads before granting out-of-charge.

Can labelling deficiencies be rectified at the port for this product?

Yes, specified labelling deficiencies — including per-serve percentage contribution to recommended dietary allowance and date of expiry alongside best-before date — may be rectified at the customs bonded warehouse by affixing a single non-detachable sticker per CBIC Instruction 10/2022-Cus and the FSSAI clarification order dated 18-11-2022, provided the information is supplied by the manufacturer and verified by the authorised officer.

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