Aqueous distillates of essential oils, not elsewhere specified or included

Aqueous distillates of essential oils, not elsewhere specified

PARTNER GOVERNMENT AGENCY CLEARANCE

HSN 3301 90 60 (Aqueous distillates of essential oils, not elsewhere specified or included) is 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 indicated in the current regulatory record; import proceeds under standard Customs Act, 1962 bill-of-entry procedures with correct tariff classification as the principal compliance obligation.

What this is

HSN code

3301 90 60

Chapter

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

Primary regulator

DGFT · ITC (HS) import policy, Chapter 33

Customs documentation

Bill of entry from CBIC
Commercial invoice from exporter

Compliance steps

1
Verify that the goods are correctly classified under HSN 3301 90 60 as aqueous distillates of essential oils and not as mixtures of odoriferous substances, which are classifiable under heading 3302. Misclassification triggers re-assessment, differential duty demand, and potential detention at the port of import.
ITC (HS) Classification Note — heading 3302 vs. 3301 90 60
2
File the bill of entry under the standard Customs Act, 1962 procedure. Confirm the ITC (HS) policy status for Chapter 33 with DGFT at the time of import, as policy conditions may be updated by notification.
ITC (HS) Schedule I, Chapter 33 · Customs Act, 1962

A word of counsel

The most common error on this tariff line is the misclassification of blended or compounded aromatic waters — which contain mixed odoriferous substances — as aqueous distillates under 3301 90 60. Heading 3302 captures such mixtures and attracts a distinct tariff treatment; customs officers may re-assess the consignment and raise a differential duty demand if the product description on the shipping documents does not clearly establish that the goods are single-source aqueous distillates rather than compounded blends.

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Frequently asked

Does HSN 3301 90 60 require BIS certification?

No, aqueous distillates of essential oils are not covered by any BIS Quality Control Order. Import is governed by DGFT under the ITC (HS) import policy for Chapter 33, and no BIS registration or ISI mark is required.

How is HSN 3301 90 60 distinguished from heading 3302?

Heading 3302 covers mixtures of odoriferous substances; HSN 3301 90 60 covers aqueous distillates of a single or unblended essential oil. A consignment containing compounded aromatic mixtures will be re-classified to 3302, attracting differential duty and possible detention.

Is any PGA licence or NOC required at the bill-of-entry stage for this HSN?

No PGA licence or NOC is indicated for this tariff line under the current regulatory record. Standard DGFT ITC (HS) policy compliance and correct Customs Act, 1962 classification are the operative requirements.

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