Subheading · Chapter 33 · Section VI, Products of the chemical or allied industries
HS 3301 90Essential 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: other
Essential oils and resinoids, perfumery, cosmetic or toilet preparations
- Customs duty
- 20%
- 24 tariff items
- GST now
- 5% or 18%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 13%
- On Indian goods
Codes under this subheading
24 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 90 11 | Fenugreek oleoresins | 20% | 5% or 18% | kg |
| 3301 90 12 | Ginger oleoresins | 20% | 5% or 18% | kg |
| 3301 90 13 | Pepper oleoresins | 20% | 5% or 18% | kg |
| 3301 90 14 | Turmeric oleoresins | 20% | 5% or 18% | kg |
| 3301 90 15 | Cardamom oleoresins | 20% | 5% or 18% | kg |
| 3301 90 16 | Celery seed oleoresins | 20% | 5% or 18% | kg |
| 3301 90 17 | Nutmeg oleoresins | 20% | 5% or 18% | kg |
| 3301 90 21 | Clove oleoresins | 20% | 5% or 18% | kg |
| 3301 90 22 | Capsicum oleoresins | 20% | 5% or 18% | kg |
| 3301 90 23 | Coriander oleoresins | 20% | 5% or 18% | kg |
| 3301 90 24 | Cumin oleoresins | 20% | 5% or 18% | kg |
| 3301 90 25 | Fennel oleoresins | 20% | 5% or 18% | kg |
| 3301 90 29 | Oleoresins of spices not elsewhere specified or included | 20% | 5% or 18% | kg |
| 3301 90 31 | Attars of all kinds in fixed oil base | 20% | 5% or 18% | kg |
| 3301 90 32 | Mustard oil aroma | 20% | 5% or 18% | kg |
| 3301 90 33 | Essence of ambrettolide (ambrette seed oil essence) | 20% | 5% or 18% | kg |
| 3301 90 41 | Flavouring essences, all types, including those for liquors | 20% | 5% or 18% | kg |
| 3301 90 49 | Other | 20% | 5% or 18% | kg |
| 3301 90 51 | Flavouring essences, all types, including those for liquors | 20% | 5% or 18% | kg |
| 3301 90 59 | Other | 20% | 5% or 18% | kg |
| 3301 90 60 | Aqueous distillates of essential oils, not elsewhere specified or included | 20% | 5% or 18% | kg |
| 3301 90 71 | Flavouring essences, all types, including those for liquors | 20% | 5% or 18% | kg |
| 3301 90 79 | Other | 20% | 5% or 18% | kg |
| 3301 90 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 24 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: 24 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: 24 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 3301 90, and China's below.
China: the same goods (3301 90)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 4 in force under 3301 90. 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 |
|---|---|---|---|---|---|---|
| 3301.90.10.10 | 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.
Every Chinese code in full
3301.90.10Extracted oleoresins
3301.90.10.10Oleoresins extracted from endangered plants濒危植物提取的油树脂
- 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%
- Pakistan
- 18%
- 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%
- Asia-Pacific (APTA)
- 13%
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
- 3301901010999Oleoresins extracted from endangered plants濒危植物提取的油树脂
3301.90.10.90Other extracted oleoresins其他提取的油树脂
- 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%
- Pakistan
- 18%
- 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%
- Asia-Pacific (APTA)
- 13%
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
- 3301901090101Other extracted oleoresins (essential oils)其他提取的油树脂(香精油)
- 3301901090102Other extracted oleoresins (frankincense oil)其他提取的油树脂(乳香油)
- 3301901090103Other extracted oleoresins (rosemary oil)其他提取的油树脂(迷迭香油)
- 3301901090104Other extracted oleoresins (calcium stearoyl lactylate)其他提取的油树脂(硬脂酰乳酸钙)
- 3301901090105Other extracted oleoresins (garlic oleoresin)其他提取的油树脂(大蒜油树脂)
- 3301901090106Other extracted oleoresins (elemi oleoresin)其他提取的油树脂(榄香香树脂)
- 3301901090107Other extracted oleoresins (elemi oil/extract/gum resin)其他提取的油树脂(榄香油/提取物/香树脂)
- 3301901090108Other extracted oleoresins (mace oleoresin/extract)其他提取的油树脂(肉豆蔻衣油树脂/提取物)
- 3301901090109Other extracted oleoresins (nutmeg oleoresin)其他提取的油树脂(肉豆蔻油树脂)
- 3301901090110Other extracted oleoresins (ginger oleoresin)其他提取的油树脂(生姜油树脂)
- 3301901090111Other extracted oleoresins (bird's eye chili oleoresin)其他提取的油树脂(小米辣椒油树脂)
- 3301901090112Other extracted oleoresins (onion oleoresin)其他提取的油树脂(洋葱油树脂)
- 3301901090113Other extracted oleoresins (Zhi Tan oil)其他提取的油树脂(脂檀油)
- 3301901090114Other extracted oleoresins (wood rosin glycerol ester)其他提取的油树脂(木松香甘油酯)
- 3301901090115Other extracted oleoresins (clove bud oleoresin)其他提取的油树脂(丁香花蕾油树脂)
- 3301901090116Other extracted oleoresins (fermented soya bean oleoresin)其他提取的油树脂(豆豉油树脂)
- 3301901090117Other extracted oleoresins (origanum oleoresin/extract)其他提取的油树脂(甘牛至油树脂/提取物)
- 3301901090118Other extracted oleoresins (black pepper oleoresin)其他提取的油树脂(黑胡椒油树脂)
- 3301901090119Other extracted oleoresins (fenugreek oleoresin)其他提取的油树脂(葫芦巴油树脂)
- 3301901090120Other extracted oleoresins (yellow mustard extract/yellow mustard oleoresin)其他提取的油树脂(黄芥末提取物/黄芥末油树脂)
- 3301901090121Other extracted oleoresins (oregano)其他提取的油树脂(牛至)
- 3301901090122Other extracted oleoresins (parsley oleoresin)其他提取的油树脂(欧芹油树脂)
- 3301901090123Other extracted oleoresins (dimer rosin (incl. gum rosin, wood rosin, tall oil rosin) glycerides)其他提取的油树脂(二聚松香(包括松香、木松香、妥尔松香)甘油酯)
- 3301901090124Other extracted oleoresins (docosahexaenoic acid oil (fermentation method))其他提取的油树脂(二十二碳六烯酸油脂(发酵法))
- 3301901090125Other extracted oleoresins (microcrystalline cellulose)其他提取的油树脂(微晶纤维素)
- 3301901090301Other extracted oleoresins (dangerous chemicals, not for use as food additives)其他提取的油树脂(危险化学品,不用作食品添加剂)
- 3301901090302Other extracted oleoresins (dangerous chemicals, used as food additives)其他提取的油树脂(危险化学品,用作食品添加剂)
- 3301901090303Other extracted oleoresins (other chemicals, not for use as food additives)其他提取的油树脂(其他化工品,不用作食品添加剂)
- 3301901090304Other extracted oleoresins (other chemicals, used as food additives)其他提取的油树脂(其他化工品,用作食品添加剂)
3301.90.20Terpenic by-products of the deterpenation of essential oils of citrus fruit
3301.90.20.00Terpenic 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
- 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%
- Pakistan
- 18%
- 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%
- Asia-Pacific (APTA)
- 13%
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
- 3301902000101Terpenic 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
- 3301902000102Terpenic by-products of the deterpenation of essential oils of citrus fruit (deterpenated white lemon oil)柑橘属果实精油脱萜的萜烯副产品(除萜白柠檬油)
- 3301902000103Terpenic by-products of the deterpenation of essential oils of citrus fruit (deterpenated mandarin oil)柑橘属果实精油脱萜的萜烯副产品(除萜桔子油)
- 3301902000104Terpenic by-products of the deterpenation of essential oils of citrus fruit (deterpenated sweet orange oil)柑橘属果实精油脱萜的萜烯副产品(除萜甜橙油)
- 3301902000105Terpenic by-products of the deterpenation of essential oils of citrus fruit (lemon oil terpenes)柑橘属果实精油脱萜的萜烯副产品(柠檬油萜烯)
3301.90.90Preparations containing concentrated essential oils; other terpenic by-products and essential oil solutions
3301.90.90.00Fats containing concentrated essential oils, obtained by enfleurage or maceration吸取浸渍法制成含浓缩精油的脂肪
Aqueous solutions and distillates of essential oils, containing fixed oils, waxes and similar products含固定油、蜡及类似品,精油水溶液及水馏液
- 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%
- Pakistan
- 18%
- 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%
- Asia-Pacific (APTA)
- 13%
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
- 3301909000301Fats, fixed oils, waxes and similar products, impregnated with concentrated essential oils by enfleurage or maceration; aqueous solutions of essential oils and aqueous distillates of essential oils (hazardous chemicals, not for use as food additives)吸取浸渍法制成含浓缩精油的脂肪(含固定油、蜡及类似品,精油水溶液及水馏液)(危险化学品,不用作食品添加剂)
- 3301909000302Fats containing concentrated essential oils, obtained by enfleurage or maceration (containing fixed oils, waxes and similar products, aqueous solutions and distillates of essential oils) (dangerous chemicals, for use as food additives)吸取浸渍法制成含浓缩精油的脂肪(含固定油、蜡及类似品,精油水溶液及水馏液)(危险化学品,用作食品添加剂)
- 3301909000303Fats obtained by enfleurage or maceration, containing concentrated essential oils (incl. fixed oils, waxes and similar products, aqueous solutions and distillates of essential oils) (other chemical products, not for use as food additives)吸取浸渍法制成含浓缩精油的脂肪(含固定油、蜡及类似品,精油水溶液及水馏液)(其他化工品,不用作食品添加剂)
- 3301909000304Fats containing concentrated essential oils, obtained by enfleurage or maceration (containing fixed oils, waxes and similar products, aqueous solutions and distillates of essential oils) (other chemicals, for use as food additives)吸取浸渍法制成含浓缩精油的脂肪(含固定油、蜡及类似品,精油水溶液及水馏液)(其他化工品,用作食品添加剂)
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 30ResinoidsOne 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 oilsNext3302 10Of a kind used in the food or drink industries
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.