Flavouring essences, all types, including those for liquors

Flavouring essences of all types, including for liquors

FSSAI CLEARANCE

HSN 3301 90 71 (Flavouring essences, all types, including those for liquors) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence requirements under the Food Safety and Standards Act, 2006, including the FSS (Import) Regulations, 2017. Consignments must enter only through designated food-import ports as required under General Note 4(D) of Schedule I of the ITC (HS) 2022, with Directorate General of Foreign Trade (DGFT) policy controls and Central Board of Indirect Taxes and Customs (CBIC) customs oversight applying as additional clearance requirements.

What this is

HSN code

3301 90 71

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 covering flavouring essences before filing the bill of entry. Upload the licence (document code 911001) and a specimen copy of the product label (document code 0110FS) in e-Sanchit; customs out-of-charge will not be granted until both documents are verified in the system.
CBIC Instruction 10/2022-Customs 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
2
Route the consignment exclusively through one of the designated food-import entry points notified under General Note 4(D) of Schedule I of the ITC (HS) 2022. Arrival at a non-designated port renders the consignment liable to detention and re-export.
General Note 4(D) of Schedule I of ITC (HS) 2022 · CBIC Instruction 05/2023-Cus dated 08-02-2023
3
Verify that the product label fully complies with the FSS (Labelling and Display) Regulations, 2020 before shipment. Permissible label rectifications — including per-serve RDA percentages and best-before date addenda — may be carried out at customs bonded warehouses by affixing a single non-detachable sticker on the principal display panel, subject to authorised-officer verification, under the rectifiable-labelling dispensation.
FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022 · CBIC Instruction 10/2022-Customs dated 28-06-2022, Para 2(i) · FSSAI clarification order dated 18-11-2022

A word of counsel

The most common error on this tariff line is misclassifying flavouring essences blended with odoriferous substances as HSN 3301 90 71 when they are correctly classifiable under Chapter 33.02 (mixtures of odoriferous substances); an incorrect classification results in a misdeclaration at the bill of entry and potential confiscation under the Customs Act, 1962, independent of FSSAI compliance. Confirm the product composition against the Chapter 33.02 scope before filing — a product routed under 3301 90 71 that is subsequently re-assessed as 3302 will attract both customs duty differential recovery and a fresh FSSAI clearance requirement.

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Frequently asked

Does HSN 3301 90 71 require BIS certification?

No, flavouring essences are not covered by any BIS Quality Control Order; no BIS QCO applies to this product family. Import is governed by the Food Safety and Standards Authority of India under the Food Safety and Standards Act, 2006 and the FSS (Import) Regulations, 2017, with DGFT policy controls applying concurrently.

Which e-Sanchit document codes are mandatory for this tariff line at the bill of entry?

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

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

Yes, but only within the defined rectifiable-labelling dispensation under the FSS (Import) Regulations, 2017 and the FSSAI clarification order dated 18-11-2022: rectification must occur at a customs bonded warehouse, by non-detachable sticker on the principal display panel, verified by an authorised officer before visual inspection or re-inspection.

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