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

HS 3301 30Resinoids

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%; 3 tariff items
GST now: 5% or 18%; depending on the goods
Import policy: Mostly Free; Restricted: 1 item
Export policy: Mostly Free; Restricted: 1 item
Unit: kg
Duty in China: 10% to 20%; On Indian goods

Search codes Duty abroadRates as on 19 Oct 2026

Codes under this subheading

3 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
Code	Description	Customs duty	GST now	Unit
3301 30 10	Agar oil	20%	5% or 18%	kg
3301 30 91	Flavouring essences, all types, including those for liquors	20%	5% or 18%	kg
3301 30 99	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 3 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: 2 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

GST rate rules in force
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

GST rate 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)

All Industry Rates of duty drawback under this heading
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: 2 tariff items
Restricted: 1 tariff item

What buyers pay abroad: import duty in the US, UK, EU and Australia for 3301 30, and China's below.

China: the same goods (3301 30)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force under 3301 30. 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 code	Goods	Duty on Indian goods	MFN	Import VAT	Export rebate	Licences
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

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

3301.30.10Orris concrete

3301.30.10.00Orris concrete鸢尾凝脂

Unit: kg
MFN import duty: 20%
Provisional import duty: 10%
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

None.

Inspection and quarantine

None.

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%
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

3301301000101Orris concrete (perfumery paste)鸢尾凝脂(香膏类)
3301301000102Orris concretes (resinoids) (orris absolute)鸢尾凝脂(香膏类)(鸢尾浸膏)
3301301000103Orris concretes (resinoids) (orris resin (orris concretes))鸢尾凝脂(香膏类)(鸢尾脂(鸢尾凝脂))

3301.30.90Other perfumed creams

3301.30.90.10Other perfumery pastes of endangered plants其他濒危植物香膏

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: 0%
Updated by China: 7 Sep 2026

Licences and certificates

FEndangered species import permit濒危物种允许进口证明书
EEndangered species export permit濒危物种允许出口证明书

Inspection and quarantine

None.

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%
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

3301309010101Other endangered vegetable saps and extracts (essential oils)其他濒危植物香膏(香精油)
3301309010102Other endangered plant balms (other cosmetics)其他濒危植物香膏(其他化妆品)
3301309010999Other perfumery pastes of endangered plants其他濒危植物香膏

3301.30.90.90Other perfumed creams其他香膏

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

None.

Inspection and quarantine

None.

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%
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

3301309090101Other perfumed balms (essential oils)其他香膏(香精油)
3301309090102Other pomades (other cosmetic products)其他香膏(其他化妆品)
3301309090103Other balsams (Tolu balsam)其他香膏(吐鲁香膏)
3301309090104Other pomades (tuberose concretes)其他香膏(晚香玉浸膏)
3301309090105Other aromatic extracts (extract of Torreya grandis shell)其他香膏(香榧子壳浸膏)
3301309090106Other pomades (Peru balsam oil)其他香膏(秘鲁香膏油)
3301309090107Other balsams (Peru balsam)其他香膏(秘鲁香脂)

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 29Other One 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 oils Next3301 90Other

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.