All 8-Digit Codes Under HSN 3301
Classify the goods at eight digits before you quote a rate: the duty, the export policy and the RoDTEP rate are fixed line by line. Heading text: Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by- products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils.
| Tariff item | Description | Basic customs duty | Export policy | RoDTEP |
|---|---|---|---|---|
| 3301 12 00 | Of orange | 20% | Free | 0.7% |
| 3301 13 00 | Of lemon | 20% | Free | 0.7% |
| 3301 19 10 | Citronella oilOther | 20% | Free | 0.7% |
| 3301 19 90 | OtherOther | 20% | Free | 0.7% |
| 3301 24 00 | Of peppermint (Mentha piperita) | 20% | Free | 1.3% |
| 3301 25 10 | Spearmint oil (ex-mentha spicata)Of other mints | 20% | Free | 1.5% (cap ₹26.7 per kg.) |
| 3301 25 20 | Water mint-oil (ex-mentha aquatic)Of other mints | 20% | Free | 1.3% |
| 3301 25 30 | Horsemint oil (ex-mentha sylvestries)Of other mints | 20% | Free | 1.3% |
| 3301 25 40 | Bergament oil (ex-mentha citrate)Of other mints | 20% | Free | 1.3% |
| 3301 25 90 | OtherOf other mints | 20% | Free | 1.6% (cap ₹22.9 per kg.) |
| 3301 29 11 | Anise oil (aniseed oil)Anise oil; cajeput oil; cananga oil; caraway oil; cassia oil; cedarwood oil; cinnamon bark oil; cinnamon leaf oil | 20% | Free | 0.8% |
| 3301 29 12 | Cajeput oilAnise oil; cajeput oil; cananga oil; caraway oil; cassia oil; cedarwood oil; cinnamon bark oil; cinnamon leaf oil | 20% | Free | 0.8% |
| 3301 29 13 | Cananga oilAnise oil; cajeput oil; cananga oil; caraway oil; cassia oil; cedarwood oil; cinnamon bark oil; cinnamon leaf oil | 20% | Free | 0.8% |
| 3301 29 14 | Caraway oilAnise oil; cajeput oil; cananga oil; caraway oil; cassia oil; cedarwood oil; cinnamon bark oil; cinnamon leaf oil | 20% | Free | 0.8% |
| 3301 29 15 | Cassia oilAnise oil; cajeput oil; cananga oil; caraway oil; cassia oil; cedarwood oil; cinnamon bark oil; cinnamon leaf oil | 20% | Free | 0.8% |
| 3301 29 16 | Cedarwood oilAnise oil; cajeput oil; cananga oil; caraway oil; cassia oil; cedarwood oil; cinnamon bark oil; cinnamon leaf oil | 20% | Free | 0.8% |
| 3301 29 17 | Cinnamon bark oilAnise oil; cajeput oil; cananga oil; caraway oil; cassia oil; cedarwood oil; cinnamon bark oil; cinnamon leaf oil | 20% | Free | 0.8% |
| 3301 29 18 | Cinnamon leaf oilAnise oil; cajeput oil; cananga oil; caraway oil; cassia oil; cedarwood oil; cinnamon bark oil; cinnamon leaf oil | 20% | Free | 0.8% |
| 3301 29 21 | Clove leaf or stem, oilClove leaf or stem, oil; coriander seed oil; dill oil; eucalyptus oil; fennel seed oil; ginger oil; ginger grass oil; clove bud… | 20% | Free | 0.8% |
| 3301 29 22 | Coriander seed oilClove leaf or stem, oil; coriander seed oil; dill oil; eucalyptus oil; fennel seed oil; ginger oil; ginger grass oil; clove bud… | 20% | Free | 0.8% |
| 3301 29 23 | Dill oil (anethum oil)Clove leaf or stem, oil; coriander seed oil; dill oil; eucalyptus oil; fennel seed oil; ginger oil; ginger grass oil; clove bud… | 20% | Free | 0.8% |
| 3301 29 24 | Eucalyptus oilClove leaf or stem, oil; coriander seed oil; dill oil; eucalyptus oil; fennel seed oil; ginger oil; ginger grass oil; clove bud… | 20% | Free | 0.8% |
| 3301 29 25 | Fennel seed oilClove leaf or stem, oil; coriander seed oil; dill oil; eucalyptus oil; fennel seed oil; ginger oil; ginger grass oil; clove bud… | 20% | Free | 0.8% |
| 3301 29 26 | Ginger oilClove leaf or stem, oil; coriander seed oil; dill oil; eucalyptus oil; fennel seed oil; ginger oil; ginger grass oil; clove bud… | 20% | Free | 0.8% |
| 3301 29 27 | Ginger grass oilClove leaf or stem, oil; coriander seed oil; dill oil; eucalyptus oil; fennel seed oil; ginger oil; ginger grass oil; clove bud… | 20% | Free | 0.8% |
| 3301 29 28 | Clove bud oilClove leaf or stem, oil; coriander seed oil; dill oil; eucalyptus oil; fennel seed oil; ginger oil; ginger grass oil; clove bud… | 20% | Free | 0.8% |
| 3301 29 31 | Tuberose concentrateTuberose concentrate; nutmeg oil; palmarosa oil; patchouli oil; pepper oil; petitgrain oil; sandalwood oil; rose oil | 20% | Free | 0.8% |
| 3301 29 32 | Nutmeg oilTuberose concentrate; nutmeg oil; palmarosa oil; patchouli oil; pepper oil; petitgrain oil; sandalwood oil; rose oil | 20% | Free | 0.8% |
| 3301 29 33 | Palmarosa oilTuberose concentrate; nutmeg oil; palmarosa oil; patchouli oil; pepper oil; petitgrain oil; sandalwood oil; rose oil | 20% | Free | 0.8% |
| 3301 29 34 | Patchouli oilTuberose concentrate; nutmeg oil; palmarosa oil; patchouli oil; pepper oil; petitgrain oil; sandalwood oil; rose oil | 20% | Free | 0.8% |
| 3301 29 35 | Pepper oilTuberose concentrate; nutmeg oil; palmarosa oil; patchouli oil; pepper oil; petitgrain oil; sandalwood oil; rose oil | 20% | Free | 0.8% |
| 3301 29 36 | Petitgrain oilTuberose concentrate; nutmeg oil; palmarosa oil; patchouli oil; pepper oil; petitgrain oil; sandalwood oil; rose oil | 20% | Free | 0.8% |
| 3301 29 37 | Sandalwood oilTuberose concentrate; nutmeg oil; palmarosa oil; patchouli oil; pepper oil; petitgrain oil; sandalwood oil; rose oil | 20% | Restricted | 0.8% |
| 3301 29 38 | Rose oilTuberose concentrate; nutmeg oil; palmarosa oil; patchouli oil; pepper oil; petitgrain oil; sandalwood oil; rose oil | 20% | Free | 0.8% |
| 3301 29 41 | Camphor oilCamphor oil; lemon grass oil; ylang ylang oil; davana oil; cumin oil; celery seed oil, garlic oil, paprika oil, turmeric oil | 20% | Free | 0.8% |
| 3301 29 42 | Lemon grass oilCamphor oil; lemon grass oil; ylang ylang oil; davana oil; cumin oil; celery seed oil, garlic oil, paprika oil, turmeric oil | 20% | Free | 0.8% |
| 3301 29 43 | Ylang ylang oilCamphor oil; lemon grass oil; ylang ylang oil; davana oil; cumin oil; celery seed oil, garlic oil, paprika oil, turmeric oil | 20% | Free | 0.8% |
| 3301 29 44 | Davana oilCamphor oil; lemon grass oil; ylang ylang oil; davana oil; cumin oil; celery seed oil, garlic oil, paprika oil, turmeric oil | 20% | Free | 0.8% |
| 3301 29 45 | Cumin oilCamphor oil; lemon grass oil; ylang ylang oil; davana oil; cumin oil; celery seed oil, garlic oil, paprika oil, turmeric oil | 20% | Free | 0.8% |
| 3301 29 46 | Celery seed oilCamphor oil; lemon grass oil; ylang ylang oil; davana oil; cumin oil; celery seed oil, garlic oil, paprika oil, turmeric oil | 20% | Free | 0.8% |
| 3301 29 47 | Garlic oilCamphor oil; lemon grass oil; ylang ylang oil; davana oil; cumin oil; celery seed oil, garlic oil, paprika oil, turmeric oil | 20% | Free | 0.8% |
| 3301 29 48 | Paprika oilCamphor oil; lemon grass oil; ylang ylang oil; davana oil; cumin oil; celery seed oil, garlic oil, paprika oil, turmeric oil | 20% | Free | 0.8% |
| 3301 29 49 | Turmeric oilCamphor oil; lemon grass oil; ylang ylang oil; davana oil; cumin oil; celery seed oil, garlic oil, paprika oil, turmeric oil | 20% | Free | 0.8% |
| 3301 29 50 | Spices’ oils not elsewhere specified or includedCamphor oil; lemon grass oil; ylang ylang oil; davana oil; cumin oil; celery seed oil, garlic oil, paprika oil, turmeric oil | 20% | Free | 0.8% |
| 3301 29 90 | OtherCamphor oil; lemon grass oil; ylang ylang oil; davana oil; cumin oil; celery seed oil, garlic oil, paprika oil, turmeric oil | 20% | Free | 0.8% |
| 3301 30 10 | Agar oilResinoids | 20% | Restricted | 0.7% |
| 3301 30 91 | Flavouring essences, all types, including those for liquorsOther | 20% | Free | 0.7% |
| 3301 30 99 | OtherOther | 20% | Free | 0.7% |
| 3301 90 11 | Fenugreek oleoresinsFenugreek,ginger,pepper, turmeric, cardamom, celery seed and nutmeg oleoresins | 20% | Free | 0.7% |
| 3301 90 12 | Ginger oleoresinsFenugreek,ginger,pepper, turmeric, cardamom, celery seed and nutmeg oleoresins | 20% | Free | 1.2% |
| 3301 90 13 | Pepper oleoresinsFenugreek,ginger,pepper, turmeric, cardamom, celery seed and nutmeg oleoresins | 20% | Free | 0.8% |
| 3301 90 14 | Turmeric oleoresinsFenugreek,ginger,pepper, turmeric, cardamom, celery seed and nutmeg oleoresins | 20% | Free | 1.4% |
| 3301 90 15 | Cardamom oleoresinsFenugreek,ginger,pepper, turmeric, cardamom, celery seed and nutmeg oleoresins | 20% | Free | 0.7% |
| 3301 90 16 | Celery seed oleoresinsFenugreek,ginger,pepper, turmeric, cardamom, celery seed and nutmeg oleoresins | 20% | Free | 0.7% |
| 3301 90 17 | Nutmeg oleoresinsFenugreek,ginger,pepper, turmeric, cardamom, celery seed and nutmeg oleoresins | 20% | Free | 0.7% |
| 3301 90 21 | Clove oleoresinsClove, capsicum, coriander, cumin and fennel oleoreins and oleoresins of spices not elsewhere specified or included | 20% | Free | 0.7% |
| 3301 90 22 | Capsicum oleoresinsClove, capsicum, coriander, cumin and fennel oleoreins and oleoresins of spices not elsewhere specified or included | 20% | Free | 1.4% |
| 3301 90 23 | Coriander oleoresinsClove, capsicum, coriander, cumin and fennel oleoreins and oleoresins of spices not elsewhere specified or included | 20% | Free | 0.7% |
| 3301 90 24 | Cumin oleoresinsClove, capsicum, coriander, cumin and fennel oleoreins and oleoresins of spices not elsewhere specified or included | 20% | Free | 0.7% |
| 3301 90 25 | Fennel oleoresinsClove, capsicum, coriander, cumin and fennel oleoreins and oleoresins of spices not elsewhere specified or included | 20% | Free | 0.7% |
| 3301 90 29 | Oleoresins of spices not elsewhere specified or includedClove, capsicum, coriander, cumin and fennel oleoreins and oleoresins of spices not elsewhere specified or included | 20% | Free | 1.3% |
| 3301 90 31 | Attars of all kinds in fixed oil baseAttars of all kinds in fixed oil base; mustard oil aroma essence of ambrettolide (ambrette seed oil essence) | 20% | Free | 0.7% |
| 3301 90 32 | Mustard oil aromaAttars of all kinds in fixed oil base; mustard oil aroma essence of ambrettolide (ambrette seed oil essence) | 20% | Free | 0.7% |
| 3301 90 33 | Essence of ambrettolide (ambrette seed oil essence)Attars of all kinds in fixed oil base; mustard oil aroma essence of ambrettolide (ambrette seed oil essence) | 20% | Free | 0.7% |
| 3301 90 41 | Flavouring essences, all types, including those for liquorsConcentrates of essential oils in fats, in fixed oils or in waxes or the like, obtained by cold absorption or by maceration not… | 20% | Free | 0.7% |
| 3301 90 49 | OtherConcentrates of essential oils in fats, in fixed oils or in waxes or the like, obtained by cold absorption or by maceration not… | 20% | Free | 0.7% |
| 3301 90 51 | Flavouring essences, all types, including those for liquorsTerpenic by-products of the deterpenation of essential oils | 20% | Free | 0.7% |
| 3301 90 59 | OtherTerpenic by-products of the deterpenation of essential oils | 20% | Free | 0.7% |
| 3301 90 60 | Aqueous distillates of essential oils, not elsewhere specified or includedTerpenic by-products of the deterpenation of essential oils | 20% | Free | 0.7% |
| 3301 90 71 | Flavouring essences, all types, including those for liquorsAqueous solutions of essential oils | 20% | Free | 0.7% |
| 3301 90 79 | OtherAqueous solutions of essential oils | 20% | Free | 0.7% |
| 3301 90 90 | OtherAqueous solutions of essential oils | 20% | Free | 0.7% |
Basic customs duty is the standard rate in the First Schedule to the Customs Tariff Act. An exemption notification or a trade agreement can lower the duty actually payable. RoDTEP is a percentage of FOB value for exports from the domestic tariff area.
GST Rate on HSN 3301
GST on goods is fixed by the entries of Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025 and amended up to 30 April 2026. The rate shown is the total: half is central tax and half is State tax on a sale within a State, and the whole is charged as IGST on an inter-State sale or an import. Read the description in the entry, not only the code: the same heading can sit in two Schedules.
| GST rate | Entry | Codes named | Goods covered by the entry |
|---|---|---|---|
| 5% | Schedule I, S. No. 224 | 2906 11 10, 30, 3301 | Following goods from Natural Menthol namely:- (a) Menthol and menthol crystals, (b) Peppermint (Mentha Oil), (c) Fractionated / de-terpenated mentha oil (DTMO) (d) De-mentholised oil (DMO), (e) Spearmint oil (f) Mentha piperita oil |
| 18% | Schedule II, S. No. 38 | 29061190, 30, 3301 | Following goods made from other than natural menthol, namely:- (a) Menthol and menthol crystals, (b) Peppermint (Mentha Oil) (c) Fractionated / de-terpenated mentha oil (DTMO) (d) De-mentholised oil (DMO) (e) Spearmint oil (f) Mentha piperita oil |
| 18% | Schedule II, S. No. 58 | 3301 | Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils such as essential oils of citrus fruit, essential oils other than those of citrus fruit such as eucalyptus oil, etc., flavouring essences all types (including those for liquors)… |
| 18% | Schedule II, S. No. 639 | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry) |
Goods of this heading that fall under no specific entry take the residual entry, unless they are exempt under the exemption notification issued with the rate notification.
Customs Duty on HSN 3301
An import pays three things: basic customs duty at the tariff rate, social welfare surcharge at 10% of that duty (unless exempted for the goods), and IGST at the GST rate on the value plus both duties. A registered importer takes credit of the IGST.
- Basic customs duty at
- Social welfare surcharge, 10% of the duty
- IGST at on value plus both
- Total duty and tax
- As a share of the value
Standard rates only: no exemption notification, anti-dumping or safeguard duty, or trade-agreement rate is applied, and the surcharge is taken at 10% although some goods are exempted from it. A registered importer takes credit of the IGST.
Three conditions at the port for food items
FSS Act compliance before clearance
Import of edible products is allowed only if the consignment meets the quality and packaging requirements of the Food Safety and Standards Act, 2006. Customs clears it after that is ensured.
Shelf life on the day of import
The product must have at least 60% of its original shelf life left, or three months before expiry, whichever is less, worked out from the dates on the label.
Notified food entry points only
Codes of this heading are in List B of Appendix V, so the goods can enter only through the ports, airports, land stations and ICDs in List A.
Export Policy and RoDTEP for HSN 3301
Under Schedule 2 of ITC(HS) 2022 the 72 tariff items are marked: 70 Free, 2 Restricted. “Free” means no export authorisation is needed; a Restricted item needs one from DGFT, and an STE item moves only through the named State trading enterprise.
| Tariff item | Description | Export policy | Policy condition |
|---|---|---|---|
| 3301 29 37 | Sandalwood oil | Restricted | 15/2015-20 |
| 3301 30 10 | Agar oil | Restricted | — |
Policy conditions are numbered in the chapter notes of Schedule 2; read the condition in the Schedule before shipping.
RoDTEP is notified for 72 of the 72 tariff items, at 0.7–1.6% of FOB value (Appendix 4R, for exports from the domestic tariff area). The scheme continues up to 31 December 2026 at the rates in force on 30 September 2026.
The rate was cut by half for one month in 2026 and then restored. A shipping bill dated from 23 February to 22 March 2026 carries the reduced rate.
- Current RoDTEP schedule takes effectAppendix 4R and 4RE notified by Notification 32/2024-25.
- All rates and caps limited to 50%Notification 60/2025-26, with immediate effect.
- Full rates restoredNotification 66/2025-26 and its corrigendum: the rates of 22 February 2026 apply again from 23 March.
- Scheme continued to 30 September 2026Notification 74/2025-26, rates unchanged.
- Scheme continued to 31 December 2026Notification 41/2026-27: rates and caps as on 30 September 2026 continue.
- The item-wise import policy (Free, Restricted or Prohibited) of ITC(HS) Schedule 1. The food-import conditions above come from its General Notes.
- Exemption notifications, anti-dumping and safeguard duties, and preferential rates under trade agreements. The duty shown is the tariff rate.
- The GST exemption notification. Goods exempt under it pay no GST even if the heading is named in a rate entry.
Official documents behind this page
- Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
- Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2024, with the First Schedule amendments of the Finance (No. 2) Act, 2024, the Finance Act, 2025 and the Finance Act, 2026 applied.
- ITC(HS) 2022, Schedule 2, Export PolicyDGFT: the export policy and policy condition of each tariff item.
- Appendix 4R and Appendix 4RE, RoDTEP ScheduleDGFT, with effect from 10 October 2024 (Notification No. 32/2024-25); the 2026 changes are in Notifications 60, 66 and 74 of 2025-26 and 41 of 2026-27.
- ITC(HS) 2022, Schedule 1, General Notes regarding Import PolicyDGFT, as on 11 August 2025: General Note 4 and Appendix V (food import entry points).
Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position or speak to our CA team before you act on it.