Tariff item · Chapter 33 · Section VI, Products of the chemical or allied industries

HS 3301 19 10Citronella oil

Essential oils and resinoids, perfumery, cosmetic or toilet preparations › 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

Customs duty
20%
Tariff rate
GST now
5% or 18%
depending on the goods
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
20%
On Indian goods
Landed costSearch codesDuty abroadRates as on 19 Oct 2026

Importing into India

What customs charges, what trade agreements take off, and the rules the goods must meet.

Customs duty

Customs duty on imports into India
DutyRateCharged on
Basic customs duty (BCD), MFN rate20%Assessable value
Agriculture Infrastructure and Development Cess (AIDC)NilAssessable value11/2021-Customs, S.No. 17
Social Welfare Surcharge (SWS)10% of BCD, AIDC and Health CessBCD + AIDC
Integrated GST (IGST)5% or 18%Assessable value + BCD + AIDC + SWS

Lower duty under trade agreements

Lower customs duty under India's trade agreements
AgreementCustoms dutyGoods from
Duty-free tariff preference for LDCs0%Burkina Faso, Burundi, Benin, Democratic Republic of the Congo, Gambia, Guinea, Guinea-Bissau, Haiti, Liberia, Mali, Niger, Rwanda, Sierra Leone, Senegal, Togo, Tanzania, Uganda
India–Singapore CECA0%Singapore
India–Sri Lanka FTA0%Sri Lanka
SAFTA0%Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
ASEAN–India FTA5%Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam
India–Malaysia CECA5%Malaysia
SAFTA5%Sri Lanka
Duty-free tariff preference for LDCs10%Afghanistan, Bangladesh, Central African Republic, Eritrea, Ethiopia, Cambodia, Comoros, Laos, Lesotho, Madagascar, Myanmar, Malawi, Mozambique, Sudan, Somalia, Chad, Timor-Leste, Yemen, Zambia
SAPTA10%Bangladesh, Bhutan, Maldives, Nepal
India–EFTA TEPA51/2025-Customs16%Switzerland, Iceland, Liechtenstein, Norway
India–UAE CEPA16%United Arab Emirates
India–Oman CEPA20/2026-Customs18%Oman
India–UK CETA29/2026-Customs18%United Kingdom

Goods from Pakistan pay 200%.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 19 Oct 2026.

Clearance by other agencies

CBIC's Compliance Information Portal lists no other agency's clearance for imports of this item.

*Mixtures of odoriferous substances are classifiable under 3302*

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Import policy (DGFT ITC(HS))

  • Free.
Notes on these rates
  • BCD is the statutory tariff rate from a one-time snapshot of the Indian Trade Portal. Exemption notifications (such as 45/2025-Customs) and tariff changes made after the snapshot, including the Finance Act 2026 changes from 1 May 2026, are not applied.
  • IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
  • AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
  • AIDC is Nil (S.No. 17 of 11/2021-Customs, which exempts all goods it does not name).
  • Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
  • This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
  • This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.

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

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 224Following 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 oil5%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 38Following 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 oil18%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 58Essential 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 bases18%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202512% or 18%1/2017-Central Tax (Rate)
From 22 Sep 20255% 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)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
3301Essential 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——
330101Peppermint Oil1.3%—
330102Spearmint Oil1.3%—
330103Dementholised oil1.3%—
330199Others0.15%—

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 incentives (RoDTEP and RoSCTL)

  • RoDTEP, Appendix 4R (exports from the domestic tariff area): 0.7% of the FOB value, until 31 Dec 2026.
  • RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.4% of the FOB value, until 31 Dec 2026.

Clearance by other agencies

CBIC's Compliance Information Portal lists no other agency's clearance for exports of this item.

*AS PER CIR NO.47/2017-CUS DTD 27/11/2017 FOR THE PURPOSE OF GRANT OF DRAWBACK WHEREVER EXPORT CONSIGNMENTS ARE SELECTED FOR ASSESSMENT OR EXAMINATION, THE AC/DC SHALL DETERMINE THE NEED TO DRAW SAMPLE ON MERITS OF EACH CASE.IF THE PACKING IS OF WOODEN MATERIAL,ENSURE THE VALID PHYTOSANITARY CERTIFICATE AND ISPM-15 MARKING COMPLIANCE AS PER CBEC INSTR. F.NO.450/19/2005-CUS-IV DTD 16.9.13.*

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Export policy (DGFT ITC(HS) Schedule 2)

  • Free.

What buyers pay abroad: import duty in the US, UK, EU and Australia for 3301 19, and China's below.

China: the same goods (3301 19)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 3301 19. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
3301.19.10.00Lemon oil, white白柠檬油20%MFN rate (no APTA concession on this line)20%13%13%AR
3301.19.90.00Other 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
  • 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.

Every Chinese code in full

3301.19.10Lime oil (sour orange oil)

3301.19.10.00Lemon oil, white白柠檬油

Including extracts and resinoids包括浸膏及净油

Unit
kg
MFN import duty
20%
Provisional import duty
None
General import duty
80%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
23 Aug 2026
Licences and certificates
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
Inspection and quarantine
  • RImported food hygiene inspection进口食品卫生监督检验
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Use用途
  • 3.Processing method加工工艺
  • 4.Packing specifications包装规格
  • 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 6.Model型号
  • 7.Ingredient content成分含量
  • 8.English common name英文通用名称
  • 9.GTIN
  • 10.CAS
  • 11.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
4%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
16%
Serbia
16%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
10%
Brunei
10%
Cambodia
10%
South Korea
10%
Laos
10%
Malaysia
10%
New Zealand
12%
Singapore
10%
Thailand
10%
Vietnam
10%
Japan
13.8%
Indonesia
10%
Philippines
10%
Myanmar
10%
CIQ codes
  • 3301191000111Lime oil (sour orange oil) (including concretes and absolutes) (facial essential oil)白柠檬油(酸橙油)(包括浸膏及净油)(面部香精油)
  • 3301191000112Lime oil (including concretes and absolutes) (for hair perfumes)白柠檬油(酸橙油)(包括浸膏及净油)(发用香精精油)
  • 3301191000113Lime oil (including concretes and absolutes) (for body perfumes)白柠檬油(酸橙油)(包括浸膏及净油)(体用香精精油)
  • 3301191000301Lime oil (including concretes and absolutes) (hazardous chemicals, not for use as food additives)白柠檬油(酸橙油)(包括浸膏及净油)(危险化学品,不用作食品添加剂)
  • 3301191000302Lime oil (incl. concretes and absolutes) (food additives without quarantine requirements)白柠檬油(酸橙油)(包括浸膏及净油)(无检疫要求食品添加剂)
  • 3301191000304Lime oil (including concretes and absolutes)白柠檬油(酸橙油)(包括浸膏及净油)(危险化学品,用作食品添加剂)

3301.19.90Other essential oils of citrus fruit

3301.19.90.00Other essential oils of citrus fruit其他柑橘属果实的精油

Including extracts and resinoids包括浸膏及净油

Unit
kg
MFN import duty
20%
Provisional import duty
None
General import duty
80%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
23 Aug 2026
Licences and certificates
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
Inspection and quarantine
  • RImported food hygiene inspection进口食品卫生监督检验
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Use用途
  • 3.Processing method加工工艺
  • 4.Packing specifications包装规格
  • 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 6.Model型号
  • 7.Ingredient content成分含量
  • 8.English common name英文通用名称
  • 9.GTIN
  • 10.CAS
  • 11.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
4%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
16%
Serbia
16%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
15%
Brunei
13.3%
Cambodia
13.3%
South Korea
13.3%
Laos
13.3%
Malaysia
13.3%
New Zealand
16%
Singapore
13.3%
Thailand
13.3%
Vietnam
13.3%
Japan
13.8%
Indonesia
13.3%
Philippines
13.3%
Myanmar
13.3%
CIQ codes
  • 3301199000101Essential oils of other citrus fruit (incl. concretes and absolutes) (perfumery oils)其他柑橘属果实的精油(包括浸膏及净油)(香精油)
  • 3301199000102Other essential oils of citrus fruit (including concretes and absolutes) (orange peel oil)其他柑橘属果实的精油(包括浸膏及净油)(香橙皮油)
  • 3301199000103Essential oils of other citrus fruit (incl. concretes and absolutes) (of mandarin)其他柑橘属果实的精油(包括浸膏及净油)(红桔油)
  • 3301199000104Essential oils of other citrus fruit (incl. concretes and absolutes) (of tangelo)其他柑橘属果实的精油(包括浸膏及净油)(桔柚油)
  • 3301199000105Other essential oils of citrus fruit (including concretes and absolutes) (lemon extract)其他柑橘属果实的精油(包括浸膏及净油)(柠檬提取物)
  • 3301199000106Other essential oils of citrus fruit (including concretes and absolutes) (lemon leaf oil)其他柑橘属果实的精油(包括浸膏及净油)(柠檬叶油)
  • 3301199000111Other essential oils of citrus fruit (including concretes and absolutes) (facial essential oil)其他柑橘属果实的精油(包括浸膏及净油)(面部香精油)
  • 3301199000112Other essential oils of citrus fruit (incl. concretes and absolutes) (essential oils for hair use)其他柑橘属果实的精油(包括浸膏及净油)(发用香精精油)
  • 3301199000113Other essential oils of citrus fruit (incl. concretes and absolutes) (essential oils for body use)其他柑橘属果实的精油(包括浸膏及净油)(体用香精精油)
  • 3301199000301Other essential oils of citrus fruit (incl. concretes and absolutes) (hazardous chemicals, not for use as food additives)其他柑橘属果实的精油(包括浸膏及净油)(危险化学品,不用作食品添加剂)
  • 3301199000302Essential oils of other citrus fruit (incl. concretes and absolutes) (hazardous chemicals, for use as food additives)其他柑橘属果实的精油(包括浸膏及净油)(危险化学品,用作食品添加剂)
  • 3301199000303Other essential oils of citrus fruit (incl. concretes and absolutes) (other chemicals, not for use as food additives)其他柑橘属果实的精油(包括浸膏及净油)(其他化工品,不用做食品添加剂)
  • 3301199000304Other essential oils of citrus fruit (including concretes and absolutes) (other chemicals, used as food additives)其他柑橘属果实的精油(包括浸膏及净油)(其他化工品,用做食品添加剂)

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

Previous3301 13 00Of lemonOne level up3301 19OtherNext3301 19 90Other

Sources

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.