Other

Other essential oils, resinoids and aqueous distillates

PARTNER GOVERNMENT AGENCY CLEARANCE

HSN 3301 90 79 (other essential oils, resinoids, and aqueous solutions of essential oils) is governed by the Directorate General of Foreign Trade (DGFT) under the ITC (HS) import policy, Chapter 33. No additional sectoral Partner Government Agency clearance is flagged for this residual tariff line, and import is treated as Free under the current ITC (HS) schedule.

What this is

HSN code

3301 90 79

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 at the classification stage that the goods are correctly classified under 3301 90 79 and are not mixtures of odoriferous substances, which are classifiable under heading 3302 and carry a distinct tariff treatment. Misclassification between 3301 and 3302 is a common bill-of-entry error and attracts duty recovery and penalty under the Customs Act, 1962.
ITC (HS) import policy, Chapter 33 · CCR classification note (3302 reclassification risk)
2
File the bill of entry with the standard customs documentation including a commercial invoice, packing list, and bill of lading. Confirm the ITC (HS) policy status at the time of filing, as downstream notifications may impose conditions on specific sub-categories of essential oils.
ITC (HS) import policy, Chapter 33 · Customs Act, 1962

A word of counsel

The single most consequential error on this residual tariff line is importing a mixture of odoriferous substances — such as blended fragrance concentrates or compound perfumery bases — under 3301 90 79 instead of the correct heading 3302. Customs officers are specifically alerted to this misclassification risk; a reclassification to 3302 at assessment triggers differential duty demand, interest, and potential misdeclaration penalty. Confirm with the supplier's product specification sheet that the goods are pure essential oils or aqueous solutions, not blended mixtures, before filing.

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Frequently asked

Does HSN 3301 90 79 require BIS certification?

No, this residual essential-oils tariff line is not covered by any BIS Quality Control Order. Import is governed by the ITC (HS) policy administered by the Directorate General of Foreign Trade, with no additional sectoral PGA clearance currently mandated.

When are goods classifiable under 3302 rather than 3301 90 79?

Mixtures of odoriferous substances — including blended fragrance bases and compound perfumery concentrates — are classifiable under heading 3302, not 3301; this distinction is explicitly flagged in the CCR for this tariff line.

Are there any sectoral PGA clearances required for essential oils used as food flavourings or cosmetic ingredients?

The current regulatory record does not record a FSSAI or CDSCO overlay for this residual tariff line; however, if the declared end-use is as a food additive or cosmetic ingredient, the importer should confirm the applicable PGA regime with FSSAI or CDSCO before import.

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