Other

Other essential oils, resinoids and aqueous distillates

FSSAI CLEARANCE

HSN 3301 90 59 (residual essential oils, resinoids, and aqueous distillates) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence and label-compliance requirements under the Food Safety and Standards Act, 2006. Directorate General of Foreign Trade (DGFT) policy condition under General Note 4(D) of Schedule I of the ITC (HS) 2022 restricts import to designated food-import entry points, with Central Board of Indirect Taxes and Customs (CBIC) verification of mandatory e-Sanchit documents before out-of-charge.

What this is

HSN code

3301 90 59

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 compliance from DGFT

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 an FSSAI Import Licence before filing the bill of entry and upload it in e-Sanchit under document code 911001. Simultaneously upload the Specimen Copy of Label (document code 0110FS); customs officers verify both documents before granting out-of-charge on PGA-facilitated bills.
CBIC Instruction 09/2023-Cus dated 07-03-2023 · CBIC Instruction 10/2022-Cus dated 28-06-2022 · FSSAI clarification order dated 18-11-2022
2
Route the consignment through a designated food-import entry point in compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022. Labelling deficiencies that qualify as rectifiable under FSS (Labelling and Display) Regulations, 2020 — including per-serve RDA percentage and expiry/best-before date supplied by the manufacturer — may be corrected at a customs bonded warehouse before inspection, by affixing a single non-detachable sticker that does not alter original label information.
General Note 4(D) of Schedule I of ITC (HS) 2022 · CBIC Instruction 10/2022-Cus dated 28-06-2022 · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022

A word of counsel

The critical classification trap on this tariff line is importing mixtures of odoriferous substances under 3301 90 59 when the correct heading is 3302; customs officers flag the misdeclaration, and the consignment is detained pending re-assessment, with demurrage and potential confiscation if intent to evade is established. Additionally, where clove stem is shipped under this residual code, the interim standard applied is FSSR 2.9.6(1) at half the volatile-oil threshold for whole cloves (not less than 8.5% v/w) until a dedicated standard is notified — a testing nuance that catches importers unaware.

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Frequently asked

Does HSN 3301 90 59 require BIS certification?

No, residual essential oils and resinoids 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 DGFT port-restriction and CBIC documentation overlays.

Which document codes must be uploaded in e-Sanchit for this tariff line?

Document code 911001 (FSSAI Import Licence) and document code 0110FS (Specimen Copy of Label) are mandatory uploads in e-Sanchit before out-of-charge, as verified under CBIC Instruction 09/2023-Cus dated 07-03-2023.

Can labelling deficiencies be rectified at the port for consignments under this HSN?

Yes, but only for the specific deficiencies listed under FSS (Labelling and Display) Regulations, 2020 — such as per-serve RDA percentage and expiry date where the manufacturer provides the information — rectified by a single non-detachable sticker at a customs bonded warehouse before the authorised officer's inspection, per CBIC Instruction 10/2022-Cus and the FSSAI clarification order dated 18-11-2022.

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