Subheading · Chapter 33 · Section VI, Products of the chemical or allied industries
HS 3301 25Essential 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: of other mints
Essential oils and resinoids, perfumery, cosmetic or toilet preparations
- Customs duty
- 20%
- 5 tariff items
- GST now
- 5% or 18%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 5%
- On Indian goods
Codes under this subheading
5 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 25 10 | Spearmint oil (ex-mentha spicata) | 20% | 5% or 18% | kg |
| 3301 25 20 | Water mint-oil (ex-mentha aquatic) | 20% | 5% or 18% | kg |
| 3301 25 30 | Horsemint oil (ex-mentha sylvestries) | 20% | 5% or 18% | kg |
| 3301 25 40 | Bergament oil (ex-mentha citrate) | 20% | 5% or 18% | kg |
| 3301 25 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 5 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: 5 tariff items
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: 5 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 3301 25, and China's below.
China: the same goods (3301 25)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 3301 25. 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 |
|---|---|---|---|---|---|---|
| 3301.25.00.00 | Other mint oils其他薄荷油 | 5%China's provisional rate, lower than MFN | 15% | 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
3301.25.00Other mint oils
3301.25.00.00Other mint oils其他薄荷油
Including extracts and resinoids包括浸膏及净油
- Unit
- kg
- MFN import duty
- 15%
- Provisional import duty
- 5%
- General import duty
- 90%
- 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%
- Pakistan
- 12%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 12%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 14%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 7.5%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 8.2%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 3301250000101Other peppermint oil (incl. concretes and absolutes) (Essential oils)其他薄荷油(包括浸膏及净油)(香精油)
- 3301250000102Other mint oils (incl. concretes and absolutes) (natural menthol)其他薄荷油(包括浸膏及净油)(天然薄荷脑)
- 3301250000103Other mint oils (including concretes and absolutes) (Asian mint oil)其他薄荷油(包括浸膏及净油)(亚洲薄荷素油)
- 3301250000104Other mint oils (incl. concretes and absolutes) (Asian mint oil)其他薄荷油(包括浸膏及净油)(亚洲薄荷油)
- 3301250000111Other mint oils (incl. concretes and absolutes) (facial essential oil)其他薄荷油(包括浸膏及净油)(面部香精油)
- 3301250000112Other mint oils (including concretes and absolutes) (hair fragrance essential oil)其他薄荷油(包括浸膏及净油)(发用香精精油)
- 3301250000113Other mint oils (including concretes and absolutes) (body fragrance essential oil)其他薄荷油(包括浸膏及净油)(体用香精精油)
- 3301250000301Other peppermint oil (incl. concretes and absolutes) (food additives with no quarantine requirements)其他薄荷油(包括浸膏及净油)(无检疫要求食品添加剂)
- 3301250000302Other peppermint oil (incl. concretes and absolutes) (chemicals declared for industrial use only, not for food additives, no quarantine required)其他薄荷油(包括浸膏及净油)(需申报仅用于工业用途不用于食品添加剂无检疫要求的化学品)
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 22Of jasminOne level up3301Essential 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 oilsNext3301 29Other
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.