Other

Other essential oils, resinoids and aqueous distillates

PARTNER GOVERNMENT AGENCY CLEARANCE

HSN 3301 90 49 covers residual essential oils, resinoids, and aqueous distillates falling outside the more specifically described subheadings of heading 3301, and is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT). No designated-port restriction or sectoral licence condition is recorded for this tariff line in the current customs compliance record.

What this is

HSN code

3301 90 49

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
Commercial invoice from exporter

Compliance steps

1
Verify the correct 8-digit classification at filing: the customs compliance record notes that mixtures of odoriferous substances are classifiable under heading 3302, not 3301. Confirm the product is a pure or processed essential oil, resinoid, or aqueous distillate before filing under HSN 3301 90 49.
Customs compliance record — classification note on CTI 3301 90 49
2
File the bill of entry with a standard import declaration confirming compliance with the ITC (HS) policy for Chapter 33. Confirm with the Directorate General of Foreign Trade that no Restricted or Canalized policy condition has been introduced for this residual subheading since the last verification date.
ITC (HS) Schedule I, Chapter 33 · DGFT import policy

A word of counsel

The single most common error on this tariff line is misclassification: odoriferous mixtures — blended fragrance compounds, perfumery bases, or flavour concentrates — belong under heading 3302, not 3301. Filing a compound blend under 3301 90 49 triggers a classification dispute at the bill of entry, with potential short-levy demand, interest, and penalty under the Customs Act, 1962; a pre-shipment classification opinion from a licensed customs broker is advisable where the imported product contains two or more odoriferous components.

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Frequently asked

Does HSN 3301 90 49 require BIS certification?

No, no BIS Quality Control Order covers this residual essential-oils tariff line. Import is governed by the ITC (HS) import policy for Chapter 33 administered by the Directorate General of Foreign Trade, with standard customs documentation at the bill of entry.

When does a product fall under heading 3302 instead of 3301 90 49?

The customs compliance record explicitly notes that mixtures of odoriferous substances are classifiable under heading 3302; 3301 90 49 covers only unmixed or processed single-source essential oils, resinoids, and aqueous distillates.

Are any sectoral PGA licences required for import under this tariff line?

No sectoral PGA licence — such as FSSAI, CDSCO, or AYUSH — is recorded against this tariff line in the current compliance record; however, if the essential oil is intended for use as a food additive, drug, or ayurvedic formulation ingredient, the end-use classification may attract the relevant sectoral PGA requirement independently.

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