Heading · Chapter 33 · Section VI, Products of the chemical or allied industries
HS 3301Essential 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
Essential oils and resinoids, perfumery, cosmetic or toilet preparations
- Customs duty
- 20%
- 72 tariff items
- GST now
- 5% or 18%
- depending on the goods
- Import policy
- Mostly Free
- Restricted: 1 item
- Export policy
- Mostly Free
- Restricted: 2 items
- Unit
- kg
- Duty in China
- 5% to 20%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
9 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 3301 12 00 | Of orange | 20% | 5% or 18% | kg |
| 3301 13 00 | Of lemon | 20% | 5% or 18% | kg |
| 3301 19 | Other | 20% | 5% or 18% | kg |
| 3301 22 | Of jasmin | — | 5% or 18% | — |
| 3301 24 00 | Of peppermint (Mentha piperita) | 20% | 5% or 18% | kg |
| 3301 25 | Of other mints | 20% | 5% or 18% | kg |
| 3301 29 | Other | 20% | 5% or 18% | kg |
| 3301 30 | Resinoids | 20% | 5% or 18% | kg |
| 3301 90 | Other | 20% | 5% or 18% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 72 tariff items: 20%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 71 tariff items
- Restricted: 1 tariff item
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 5% or 18%, depending on the goods.
- Until 21 September 2025 12% or 18%, depending on the goods.
- Change: Changed.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 224 | 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 | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 38 | 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% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 58 | 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), attars of all kinds in fixed oil bases | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 12% or 18% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5% or 18% | 9/2025-Integrated Tax (Rate) |
Exporting from India
Export duty
Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 3301 | Essential oils (terpene-less 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 | — | — |
| 330101 | Peppermint Oil | 1.3% | — |
| 330102 | Spearmint Oil | 1.3% | — |
| 330103 | Dementholised oil | 1.3% | — |
| 330199 | Others | 0.15% | — |
Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 70 tariff items
- Restricted: 2 tariff items
China: the same goods (3301)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 23 in force under 3301. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 3301.12.00.00 | Orange oil橙油 | 10%China's provisional rate, lower than MFN | 20% | 13% | 13% | AR |
| 3301.13.00.00 | Lemon oil柠檬油 | 20%MFN rate (no APTA concession on this line) | 20% | 13% | 13% | AR |
| 3301.19.10.00 | Lemon oil, white白柠檬油 | 20%MFN rate (no APTA concession on this line) | 20% | 13% | 13% | AR |
| 3301.19.90.00 | Other essential oils of citrus fruit其他柑橘属果实的精油 | 20%MFN rate (no APTA concession on this line) | 20% | 13% | 13% | AR |
| 3301.24.00.00 | Peppermint oil胡椒薄荷油 | 10%China's provisional rate, lower than MFN | 20% | 13% | 13% | AR |
| 3301.25.00.00 | Other mint oils其他薄荷油 | 5%China's provisional rate, lower than MFN | 15% | 13% | 13% | AR |
| 3301.29.10.00 | Camphor oil樟脑油 | 20%MFN rate (no APTA concession on this line) | 20% | 13% | 13% | ABNMR |
| 3301.29.20.00 | Citronella oil香茅油 | 15%MFN rate (no APTA concession on this line) | 15% | 13% | 13% | AR |
| 3301.29.30.00 | Anise oil茴香油 | 20%MFN rate (no APTA concession on this line) | 20% | 13% | 9% | AR |
| 3301.29.40.00 | Cinnamon oil桂油 | 20%MFN rate (no APTA concession on this line) | 20% | 13% | 13% | AR |
| 3301.29.50.00 | Litsea cubeba oil山苍子油 | 20%MFN rate (no APTA concession on this line) | 20% | 13% | 13% | AR |
| 3301.29.60.00 | Eucalyptus oil桉叶油 | 20%MFN rate (no APTA concession on this line) | 20% | 13% | 13% | ABNMR |
| 3301.29.91.00 | Geranium oil老鹳草油 | 20%MFN rate (no APTA concession on this line) | 20% | 13% | 13% | AR |
| 3301.29.99.10 | Sassafras oil黄樟油 | 7%China's provisional rate, lower than MFN | 15% | 13% | 13% | 23AR |
| 3301.29.99.91 | Other essential oils of endangered plants其他濒危植物精油 | 15%MFN rate (no APTA concession on this line) | 15% | 13% | 0% | AFER |
| 3301.29.99.99 | Essential oils of other non-citrus fruits其他非柑橘属果实的精油 | 15%MFN rate (no APTA concession on this line) | 15% | 13% | 13% | AR |
| 3301.30.10.00 | Orris concrete鸢尾凝脂 | 10%China's provisional rate, lower than MFN | 20% | 13% | 13% | None |
| 3301.30.90.10 | Other perfumery pastes of endangered plants其他濒危植物香膏 | 20%MFN rate (no APTA concession on this line) | 20% | 13% | 0% | FE |
| 3301.30.90.90 | Other perfumed creams其他香膏 | 20%MFN rate (no APTA concession on this line) | 20% | 13% | 13% | None |
| 3301.90.10.10 | Oleoresins extracted from endangered plants濒危植物提取的油树脂 | 13%APTA rate, with an APTA certificate of origin | 20% | 13% | 0% | FE |
| 3301.90.10.90 | Other extracted oleoresins其他提取的油树脂 | 13%APTA rate, with an APTA certificate of origin | 20% | 13% | 13% | None |
| 3301.90.20.00 | Terpenic by-products of the deterpenation of essential oils of citrus fruit柑橘属果实精油脱萜的萜烯副产品 | 13%APTA rate, with an APTA certificate of origin | 20% | 13% | 13% | None |
| 3301.90.90.00 | Fats containing concentrated essential oils, obtained by enfleurage or maceration吸取浸渍法制成含浓缩精油的脂肪 | 13%APTA rate, with an APTA certificate of origin | 20% | 13% | 13% | None |
- India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
- The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.
China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.
Nearby codes
Previous3215Printing ink, writing or drawing ink and other inks, whether or not concentrated or solidOne level upChapter 33Essential oils and resinoids, perfumery, cosmetic or toilet preparationsNext3302Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.