Other
Other perfumery, cosmetic or toilet preparations (room deodorisers, fresheners)
HSN 3307 49 00 (Other perfumery, cosmetic or toilet preparations) is subject to Ministry of Environment, Forest and Climate Change (MEFCC) licensing controls under Rule 10 of the Ozone Depleting Substances (ODS) Rules, 2000 for aerosol products containing or potentially containing ozone-depleting substances. The tariff line is Restricted under the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), with a free-import carve-out for non-burning odoriferous preparations such as room fresheners and car fresheners.
- Import licence from DGFT
- ODS-free label declaration from exporter
- ITC (HS) policy compliance from DGFT
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade.
- 1Determine whether the product is an aerosol falling under Schedule VII of the ODS Rules, 2000. If so, obtain an import licence from the Directorate General of Foreign Trade under Rule 10 of the ODS Rules, 2000 before the consignment is shipped. Medical aerosols are exempt from this licensing requirement.Rule 10 of the Ozone Depleting Substances (ODS) Rules, 2000 · General Note 8(a) of the ITC (HS) Import Policy
- 2If the aerosol product does not contain any ozone-depleting substance, ensure the product carries a label stating that it does not contain ODS before import. This label declaration is a mandatory condition of the free-import status for non-ODS aerosols under the ODS Rules, 2000.Rule 10 of the Ozone Depleting Substances (ODS) Rules, 2000 · General Note 8(a) of the ITC (HS) Import Policy
- 3For non-aerosol odoriferous preparations such as room fresheners or car fresheners that do not operate by burning, import is free under the ITC (HS) policy. Confirm the product falls within this carve-out and retain documentary evidence of product type for customs assessment.DGFT Notification 54/2015-20 dated 01-01-2020 · DGFT Notification 15/2015-20 dated 31-08-2019
The most common error on this tariff line is failing to distinguish between aerosol and non-aerosol presentations at the bill-of-entry stage. A room freshener in aerosol format triggers the ODS Schedule VII licensing requirement and the mandatory ODS-free label condition, even where the formulation contains no actual ozone-depleting substance; arriving without either the DGFT licence or the ODS-free label declaration results in consignment detention and potential refusal of out-of-charge. Non-aerosol formats that do not operate by burning clear freely, but customs officers will scrutinise product descriptions and packaging to confirm the classification.