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

HS 3301 90 25Fennel oleoresins

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
13%
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
ASEAN–India FTA0%Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam
Duty-free tariff preference for LDCs0%Afghanistan, Bangladesh, Burkina Faso, Burundi, Benin, Democratic Republic of the Congo, Central African Republic, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Cambodia, Comoros, Laos, Liberia, Lesotho, Madagascar, Mali, Myanmar, Malawi, Mozambique, Niger, Rwanda, Sudan, Sierra Leone, Senegal, Somalia, Chad, Togo, Timor-Leste, Tanzania, Uganda, Yemen, Zambia
India–Japan CEPA0%Japan
India–Malaysia CECA0%Malaysia
India–Singapore CECA0%Singapore
India–Sri Lanka FTA0%Sri Lanka
SAFTA0%Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
India–Korea CEPA5%South Korea
SAFTA5%Sri Lanka
SAPTA10%Bangladesh, Bhutan, Maldives, Nepal
India–EFTA TEPA51/2025-Customs16%Switzerland, Iceland, Liechtenstein, Norway
India–UAE CEPA16%United Arab Emirates
India–UK CETA29/2026-Customs18%United Kingdom
SAPTA18%Sri Lanka

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 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's tariff for these goods
China codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
3301.90.10.10Oleoresins extracted from endangered plants濒危植物提取的油树脂13%APTA rate, with an APTA certificate of origin20%13%0%FE
3301.90.10.90Other extracted oleoresins其他提取的油树脂13%APTA rate, with an APTA certificate of origin20%13%13%None
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13%APTA rate, with an APTA certificate of origin20%13%13%None
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13%APTA rate, with an APTA certificate of origin20%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

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.