Other

Other essential oils, resinoids, aqueous distillates and solutions

FSSAI CLEARANCE

HSN 3301 90 90 (other essential oils, resinoids, and aqueous distillates) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence requirements under the Food Safety and Standards Act, 2006, and the FSS (Import) Regulations, 2017. Directorate General of Foreign Trade (DGFT) policy controls under General Note 4(D) of Schedule I of the ITC (HS) 2022 restrict import to designated food-import entry points, with Central Board of Indirect Taxes and Customs (CBIC) oversight of document verification at the bill of entry.

What this is

HSN code

3301 90 90

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 label copy from importer
ITC (HS) entry-point 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 valid FSSAI Import Licence before shipment and upload it in e-Sanchit under document code 911001 at the bill of entry. Also upload the Specimen Copy of Label under document code 0110FS; customs out-of-charge will not be granted until both documents are verified in e-Sanchit.
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 through a designated food-import entry point in compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022. Verify that the port of arrival is on the notified list before vessel departure; diversion to an undesignated port exposes the consignment to detention and demurrage pending re-routing.
General Note 4(D) of Schedule I of ITC (HS) 2022 · CBIC Instruction 05/2023-Cus dated 08-02-2023
3
Where labelling deficiencies are identified on arrival, rectification is permitted only for the categories specified under Regulation 6 of the FSS (Import) Regulations, 2017 and the FSSAI orders of 22-05-2018 and 14-01-2019, as extended by CBIC Instruction 10/2022-Customs. Rectification must occur at a customs bonded warehouse before visual inspection, using a single non-detachable sticker that does not alter original label information.
CBIC Instruction 10/2022-Customs dated 28-06-2022 · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023

A word of counsel

The most common error on this tariff line is misclassifying odoriferous mixtures — such as blended essential oil combinations — under 3301 90 90 when they are properly classifiable under heading 3302; a mis-declared CTI triggers customs re-assessment, potential confiscation for misdeclaration, and a fresh FSSAI clearance cycle. Separately, importers sometimes treat the rectifiable-labelling dispensation as a catch-all; it covers only the specific deficiencies listed under CBIC Instruction 10/2022-Customs and does not excuse the absence of mandatory FSS (Labelling and Display) Regulations, 2020 particulars that fall outside that dispensation.

Need a regulatory steer on this product?

Speak to a regulatory counsel about your specific HSN, IS, and supplier situation.

Speak to an Expert

Frequently asked

Does HSN 3301 90 90 require BIS certification?

No, no BIS Quality Control Order covers this product family. Import is governed by the Food Safety and Standards Authority of India under the Food Safety and Standards Act, 2006, with the ITC (HS) designated-entry-point restriction administered by DGFT under General Note 4(D) of Schedule I.

What document codes must be uploaded in e-Sanchit before out-of-charge is granted?

The FSSAI Import Licence (document code 911001) and the Specimen Copy of Label (document code 0110FS) must both be uploaded in e-Sanchit; per CBIC Instruction 09/2023-Cus dated 07-03-2023, out-of-charge cannot be granted until the proper officer verifies these uploads.

Is clove stem imported under this HSN tested to a different standard given the absence of a specific FSSAI standard?

Yes. Until dedicated standards for clove stem are notified, it is tested against horizontal safety parameters and a volatile oil content of not less than 8.5 percent by v/w on a dry basis — half the value applicable to whole cloves under FSSR 2.9.6(1), per FSSAI order referenced in CBIC Instruction 10/2022-Customs.

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