Flavouring essences, all types, including those for liquors

Flavouring essences for food and liquor applications

FSSAI CLEARANCE

HSN 3301 90 51 (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. Consignments must enter only through designated food-import ports per General Note 4(D) of Schedule I of the ITC (HS) 2022, administered by the Directorate General of Foreign Trade (DGFT) and the Central Board of Indirect Taxes and Customs (CBIC).

What this is

HSN code

3301 90 51

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
Designated-port 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 current FSSAI Import Licence (document code 911001) before filing the bill of entry. Upload the licence in e-Sanchit; customs out-of-charge will not be granted on any PGA-facilitated bill unless document code 911001 is present and verified in e-Sanchit.
FSS (Import) Regulations, 2017 · CBIC Instruction 09/2023-Cus dated 07-03-2023
2
Upload a Specimen Copy of Label (document code 0110FS) in e-Sanchit at the bill of entry. Labels must comply with the FSS (Labelling and Display) Regulations, 2020; permissible rectification of specified labelling deficiencies — including per-serve RDA percentage and expiry date — may be carried out at a customs bonded warehouse before visual inspection, by affixing a single non-detachable sticker without altering the original label.
CBIC Instruction 10/2022-Cus dated 28-06-2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSSAI clarification order dated 18-11-2022 under F.No. Import/TFM/Apex/2022-FSSAI
3
Route the consignment exclusively through one of the designated food-import entry points listed under General Note 4(D) of Schedule I of the ITC (HS) 2022. Note that mixtures of odoriferous substances are classifiable under heading 3302, not 3301; verify the product's classification before filing to avoid a misdeclaration finding.
General Note 4(D) of Schedule I of ITC (HS) 2022 · CCR classification note (heading 3302 for odoriferous mixtures)

A word of counsel

The most common error on this tariff line is importing flavouring essence blends — products containing multiple odoriferous substances compounded for use in food or beverages — under HSN 3301 90 51 when the correct classification is heading 3302. A misdeclaration triggers re-assessment, differential duty demand, and potential confiscation under Section 111 of the Customs Act, 1962; confirm the product's compositional profile against the heading 3301/3302 boundary before the purchase order is placed, not at the port.

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Frequently asked

Does HSN 3301 90 51 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 the FSS (Import) Regulations, 2017 and designated-port entry requirements as the binding framework.

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

The FSSAI Import Licence (document code 911001) and the Specimen Copy of Label (document code 0110FS) are both mandatory; a PGA-facilitated bill without either document uploaded in e-Sanchit will be withheld from out-of-charge per CBIC Instruction 09/2023-Cus.

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

Yes, but only for the specific items listed in the FSSAI clarification order dated 18-11-2022 and CBIC Instruction 09/2023-Cus — such as per-serve RDA percentage and expiry date — by affixing a single non-detachable sticker at a customs bonded warehouse before inspection; missing PGA clearances cannot be rectified under this dispensation.

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