Subheading · Chapter 33 · Section VI, Products of the chemical or allied industries
HS 3302 10Mixtures of odoriferous substances and mixtures (including alcoholic solutions)with a basis of one or more of these substances, of a kind used as raw materials in industry, other preparations based on odoriferous substances, of a kind used for the manufacture of beverages: of a kind used in the food or drink industries
Essential oils and resinoids, perfumery, cosmetic or toilet preparations
- Customs duty
- 100%
- 2 tariff items
- GST now
- 18%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 9.8% to 15%
- On Indian goods
Codes under this subheading
2 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 |
|---|---|---|---|---|
| 3302 10 10 | Synthetic flavouring essences | 100% | 18% | kg |
| 3302 10 90 | Other | 100% | 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 2 tariff items: 100%. 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: 4 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 18%.
- Until 21 September 2025 18%.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 59 | Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages such as synthetic perfumery compounds [other than natural menthol and goods made from natural menthol i.e menthol and menthol crystals, Peppermint (Mentha Oil), Fractionated / de- terpenated mentha oil (DTMO), De-mentholised oil (DMO), Spearmint oil, Mentha piperita oil] | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 18% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 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 |
|---|---|---|---|
| 3302 | Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages | — | — |
| 330201 | Synthetic Perfumery Compounds | 1.5% | — |
| 330299 | 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: 4 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 3302 10, and China's below.
China: the same goods (3302 10)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force under 3302 10. 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 |
|---|---|---|---|---|---|---|
| 3302.10.10.00 | Preparations based on spices以香料为基本成分的制品 | 9.8%APTA rate, with an APTA certificate of origin | 15% | 13% | 13% | AR |
| 3302.10.90.01 | Mixed condiments and mixed seasonings for food or beverage preparation生产食品、饮料用混合香料及制品 | 15%MFN rate (no APTA concession on this line) | 15% | 13% | 13% | AR |
| 3302.10.90.90 | Other mixed spices and preparations for food production其他生产食品用混合香料及制品 | 15%MFN rate (no APTA concession on this line) | 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
3302.10.10Beverage concentrates, of a kind used in the manufacture of beverages, with alcohol content <=0.5%, based on flavouring agents
3302.10.10.00Preparations based on spices以香料为基本成分的制品
For the manufacture of beverages, of an alcoholic strength by volume not exceeding 0.5% vol生产饮料用,按容量计酒精浓度≤0.5%
- Unit
- kg
- MFN import duty
- 15%
- Provisional import duty
- None
- 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.Ingredients成分
- 3.Use用途
- 4.Alcohol content酒精含量
- 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 6.Model型号
- 7.Packing specifications包装规格
- 8.GTIN
- 9.CAS
- 10.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- 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%
- Ecuador
- 12.8%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 9.8%
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
- 3302101000301Preparations based on odoriferous substances, of a kind used for the manufacture of beverages, of an alcoholic strength by volume not exceeding 0.5%以香料为基本成分的制品(生产饮料用,按容量计酒精浓度≤0.5%)(危险化学品,用作食品添加剂)
- 3302101000302Preparations with a basis of odoriferous substances (for the manufacture of beverages, of an alcoholic strength by volume <= 0.5%) (other chemical products)以香料为基本成分的制品(生产饮料用,按容量计酒精浓度≤0.5%)(其他化工品)
3302.10.90Other mixed spices and mixed condiments for food or drink industries
3302.10.90.01Mixed condiments and mixed seasonings for food or beverage preparation生产食品、饮料用混合香料及制品
Mixtures with a basis of odoriferous substances, of an alcoholic strength by volume > 0.5%含以香料为基本成分的混合物,按容量计酒精浓度>0.5%
- Unit
- kg
- MFN import duty
- 15%
- Provisional import duty
- None
- General import duty
- 130%
- 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.Ingredients成分
- 3.Use用途
- 4.Alcohol content酒精含量
- 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 6.Model型号
- 7.Packing specifications包装规格
- 8.GTIN
- 9.CAS
- 10.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- 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%
- Ecuador
- 12.8%
- Hong Kong
- 0%
- Macao
- 0%
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
- 3302109001101Mixed condiments and mixed seasonings for food or drink production (mixtures based on spices, with an alcohol concentration by volume > 0.5%) (Wumeiding)生产食品、饮料用混合香料及制品(含以香料为基本成分的混合物,按容量计酒精浓度＞0.5%)(乌梅町)
- 3302109001102Mixed condiments and mixed seasonings for food or drink production (mixtures based on spices, with an alcohol concentration by volume > 0.5%) (Zaoziding)生产食品、饮料用混合香料及制品(含以香料为基本成分的混合物,按容量计酒精浓度＞0.5%)(枣子酊)
- 3302109001103Mixed spices & preparations for food or drink production (mixtures based on spices, alcohol content > 0.5% by volume) (Chinese cinnamon)生产食品、饮料用混合香料及制品(含以香料为基本成分的混合物,按容量计酒精浓度＞0.5%)(中国肉桂)
- 3302109001104Mixed spices and products for food or drink preparation (mixtures based on spices, with alcohol content > 0.5% by volume) (tincture of Chinese cinnamon bark (extract))生产食品、饮料用混合香料及制品(含以香料为基本成分的混合物,按容量计酒精浓度＞0.5%)(中国肉桂皮酊(提取物))
- 3302109001301Mixed spices and preparations for food and beverage production (mixtures based on spices, with alcohol content >0.5% by volume) (hazardous chemicals, for use as food additives)生产食品、饮料用混合香料及制品(含以香料为基本成分的混合物,按容量计酒精浓度>0.5%)(危险化学品,用作食品添加剂)
- 3302109001302Mixed spices and preparations for food and beverage production (mixtures based on spices, with alcohol content >0.5% by volume) (other chemicals, for use as food additives)生产食品、饮料用混合香料及制品(含以香料为基本成分的混合物,按容量计酒精浓度>0.5%)(其他化工品,用作食品添加剂)
- 3302109001303Mixed spices and products for food or drink preparation (mixtures based on spices, with alcohol content > 0.5% by volume) (food additives not subject to quarantine requirements)生产食品、饮料用混合香料及制品(含以香料为基本成分的混合物,按容量计酒精浓度＞0.5%)(无检疫要求的食品添加剂)
- 3302109001304Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of odoriferous substances, of a kind used for the manufacture of foodstuffs or beverages (of an alcoholic strength by volume exceeding 0.5%) (food additives classified as hazardous chemicals)生产食品、饮料用混合香料及制品(含以香料为基本成分的混合物,按容量计酒精浓度＞0.5%)(属于危险化学品的食品添加剂)
3302.10.90.90Other mixed spices and preparations for food production其他生产食品用混合香料及制品
Mixtures with spices as basic constituents含以香料为基本成分的混合物
- Unit
- kg
- MFN import duty
- 15%
- Provisional import duty
- None
- General import duty
- 130%
- 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.Ingredients成分
- 3.Use用途
- 4.Alcohol content酒精含量
- 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 6.Model型号
- 7.Packing specifications包装规格
- 8.GTIN
- 9.CAS
- 10.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- 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%
- Ecuador
- 12.8%
- Hong Kong
- 0%
- Macao
- 0%
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
- 3302109090301Other mixed spices and products for food preparation (incl. mixtures with a spice base) (hazardous chemicals, not for use as food additives)其他生产食品用混合香料及制品(含以香料为基本成分的混合物)(危险化学品,不用作食品添加剂)
- 3302109090302Other mixed spices and preparations for food production (including mixtures based on spices) (other chemicals, not used as food additives)其他生产食品用混合香料及制品(含以香料为基本成分的混合物)(其他化工品,不用作食品添加剂)
- 3302109090303Other mixed spices and preparations for food production (including mixtures based on spices) (other chemicals, for use as food additives)其他生产食品用混合香料及制品(含以香料为基本成分的混合物)(其他化工品,用作食品添加剂)
- 3302109090304Other mixed spices and preparations for food production (including mixtures based on spices) (dangerous chemicals, for use as food additives)其他生产食品用混合香料及制品(含以香料为基本成分的混合物)(危险化学品,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 90OtherOne level up3302Mixtures of odoriferous substances and mixtures (including alcoholic solutions)with a basis of one or more of these substances, of a kind used as raw materials in industry, other preparations based on odoriferous substances, of a kind used for the manufacture of beveragesNext3302 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.