ITC (HS), 2022
SCHEDULE 1 – IMPORT POLICY

CHAPTER 33
ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR TOILET
PREPARATIONS

NOTES:

1. This Chapter does not cover:

(a) Natural oleoresins or vegetable extracts of heading 1301 or 1302;

(b) Soap or other products of heading 3401; or

(c) Gum, wood or sulphate turpentine or other products of heading 3805.

2. The expression “odoriferous substances” in heading 3302 refers only to the substances of heading 3301, to odoriferous constituents isolated from those substances or to synthetic aromatics.

3. Headings 3303 to 3307 apply, inter alia, to products, whether or not mixed (other than aqueous distillates and aqueous solutions of essential oils), suitable for use as goods of these headings and put up in packings of a kind sold by retail for such use.

4. The expression “perfumery, cosmetic or toilet preparations” in Heading 3307 applies, inter alia, to the following products: scented sachets; odoriferous preparations which operate by burning; perfumed papers and papers impregnated or coated with cosmetics; contact lens or artificial eye solutions, wadding, felt and non-wovens, impregnated, coated or covered with perfume or cosmetics; animal toilet preparations.

Exim Code

Item Description

Policy

Policy Conditions

3301

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 BY­PRODUCTS OF THE DETERPENATION OF ESSENTIAL OILS; AQUEOUS DISTILLATES AND AQUEOUS SOLUTIONS OF ESSENTIAL OILS

 

 

 

Essential oils of citrus fruit:

 

 

3301 12 00

Of orange

Free

 

3301 13 00

Of lemon

Free

 

3301 19

Other:

 

 

3301 19 10

Citronella oil

Free

 

3301 19 90

Other

Free

 

 

Essential oils other than those of citrus fruit:

 

 

3301 22

Of jasmin:

 

 

3301 24 00

Of peppermint (Mentha piperita)

Free

 

3301 25

Of other mints:

 

 

3301 25 10

Spearmint oil (Ex-mentha spicata)

Free

 

3301 25 20

Water mint-oil (Ex-mentha aquatic)

Free

 

3301 25 30

Horsemint oil (Ex-mentha sylvestries)

Free

 

3301 25 40

Bergament oil (Ex-mentha citrate)

Free

 

3301 25 90

Other

Free

 

3301 29

Other:

 

 

 

Anise oil; Cajeput oil; Cananga oil; Caraway oil; Cassia oil; Cedarwood oil; Cinnamon bark oil; Cinnamon leaf oil:

 

 

3301 29 11

Anise oil (aniseed oil)

Free

 

3301 29 12

Cajeput oil

Free

 

3301 29 13

Cananga oil

Free

 

3301 29 14

Caraway oil

Free

 

3301 29 15

Cassia oil

Free

 

3301 29 16

Cedarwood oil

Free

 

3301 29 17

Cinnamon bark oil

Free

 

3301 29 18

Cinnamon leaf oil

Free

 

 

Clove leaf or stem oil; Coriander seed oil; Dill oil; Eucalyptus oil; Fennel seed oil; Ginger oil; Ginger grass oil; Clove bud oil:

 

 

3301 29 21

Clove leaf or stem oil

Free

 

3301 29 22

Coriander seed oil

Free

 

3301 29 23

Dill oil (anethum oil)

Free

 

3301 29 24

Eucalyptus oil

Free

 

3301 29 25

Fennel seed oil

Free

 

3301 29 26

Ginger oil

Free

 

3301 29 27

Ginger grass oil

Free

 

3301 29 28

Clove bud oil

Free

 

 

Tuberose concentrate; Nutmeg oil; Palmarosa oil; Patchouli oil; Pepper oil; Petitgrain oil; Sandalwood oil; Rose oil:

 

 

3301 29 31

Tuberose concentrate

Free

 

3301 29 32

Nutmeg oil

Free

 

3301 29 33

Palmarosa oil

Free

 

3301 29 34

Patchouli oil

Free

 

3301 29 35

Pepper oil

Free

 

3301 29 36

Petitgrain oil

Free

 

3301 29 37

Sandalwood oil

Free

 

3301 29 38

Rose oil

Free

 

 

Camphor oil; Lemon grass oil; Ylang ylang oil; Davana oil; Cumin oil; Celery seed oil; paprika oil; turmeric oil:

 

 

3301 29 41

Camphor oil

Free

 

3301 29 42

Lemon grass oil

Free

 

3301 29 43

Ylang ylang oil

Free

 

3301 29 44

Davana oil

Free

 

3301 29 45

Cumin oil

Free

 

3301 29 46

Celery seed oil

Free

 

3301 29 47

Garlic oil

Free

 

3301 29 48

Paprika oil

Free

 

3301 29 49

Turmeric oil

Free

 

3301 29 50

Spices oils not else where specified or included

Free

 

3301 29 90

Other

Free

 

3301 30

Resinoids:

 

 

3301 30 10

Agar oil

Restricted

Import will be subject to the provisions of Convention of International Trade in Endangered Species of Wild Fauna & Flora (CITES).

 

Other:

 

 

3301 30 91

Flavouring essences, all types, including those for liquors

Free

 

3301 30 99

Other

Free

 

3301 90

Other:

 

 

 

Fennugreek, Ginger, Pepper, Turmeric, Cardamom, Celery seed & Nutmeg Oleoresins:

 

 

3301 90 11

Fennugreek Oleoresins

Free

 

3301 90 12

Ginger Oleoresins

Free

 

3301 90 13

Pepper Oleoresins

Free

 

3301 90 14

Turmeric Oleoresins

Free

 

3301 90 15

Cardamom Oleoresins

Free

 

3301 90 16

Celery seed Oleoresins

Free

 

3301 90 17

Nutmeg Oleoresins

Free

 

 

Clove, Capsicum, Coriander, Cumin & Fennel Oleoreins and oleoresins of spices not elsewhere specified or included:

 

 

3301 90 21

Clove Oleoresins

Free

 

3301 90 22

Capsicum Oleoresins

Free

 

3301 90 23

Coriander Oleoresins

Free

 

3301 90 24

Cumin Oleoresins

Free

 

3301 90 25

Fennel Oleoresins

Free

 

3301 90 29

Oleoresins of spices not elsewhere specified or included

Free

 

 

Attars of all kinds in fixed oil base; mustard oil aroma, essence of ambrettolide (ambrette seed oil essence):

 

 

3301 90 31

Attars of all kinds in fixed oil base

Free

 

3301 90 32

Mustard oil aroma

Free

 

3301 90 33

Essence of ambrettolide (ambrette seed oil essence)

Free

 

 

Concentrates of essential oils in fats, in fixed oils or in waxes or the like, obtained by cold absorption or by maceration not elsewhere specified or included:

 

 

3301 90 41

Flavouring essences, all types, including those for liquors

Free

 

3301 90 49

Other

Free

 

 

Terpenic by-products of the deterpenation of essential oils:

 

 

3301 90 51

Flavouring essences, all types, including those for liquors

Free

 

3301 90 59

Other

Free

 

3301 90 60

Aqueous distillates of essential oil, not elsewhere specified or included

Free

 

 

Aqueous solutions of essential oils:

 

 

3301 90 71

Flavouring essences, all types, including those for liquors

Free

 

3301 90 79

Other

Free

 

3301 90 90

Other

Free

 

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

 

 

3302 10

Of a kind used in the food or drink industries:

 

 

3302 10 10

Synthetic flavouring essences

Free

 

3302 10 90

Other

Free

 

3302 90

Other:

 

 

 

Mixtures of Aromatic chemicals and essential oils as perfume base:

 

 

3302 90 11

Synthetic perfumery compounds

Free

 

3302 90 12

Synthetic essential oil

Free

 

3302 90 19

Other

Free

 

3302 90 20

Aleuritic acid

Free

 

3302 90 90

Other

Free

 

3303

PERFUMES AND TOILET WATERS

 

 

3303 00

Perfumes and toilet waters:

 

 

3303 00 10

Eau-de-cologne

Free

 

3303 00 20

Rose water

Free

 

3303 00 30

Keora water

Free

 

3303 00 40

Perfumes and perfumery compounds not containing spirit (excluding aqueous distillates)

Free

 

3303 00 50 Perfumes containing spirit Free  
3303 00 60 Spirituous toilet preparations not elsewhere specified or included Free  
3303 00 90 Other Free  
3304 BEAUTY OR MAKE-UP PREPARATIONS AND PREPARATIONS FOR THE CARE OF THE SKIN (OTHER THAN MEDICAMENTS), INCLUDING SUNSCREEN OR SUNTAN PREPARATIONS; MANICURE OR PEDICURE PREPARATIONS    
3304 10 00 Lip make-up preparations Free  
3304 20 00 Eye make-up preparations Free  
3304 30 00 Manicure or pedicure preparations Free  
  Other:    
3304 91 Powders, whether or not compressed:    
3304 91 10 Face powders Free  
3304 91 20 Talcum powders Free  
3304 91 90 Other Free  
3304 99 Other:    
3304 99 10 Face creams Free  
3304 99 20 Nail polish or lacquers Free  
3304 99 30 Moisturising lotion Free  
3304 99 40 Sindur, Bindi, Kum Kum Free  
3304 99 50 Turmeric preparations Free  
3304 99 90 Other Free  
3305 Preparations for use on the hair    
3305 10 Shampoos:    
3305 10 10 Containing spirit Free  
3305 10 90 Other Free  
3305 20 00 Preparations for permanent waving or straightening Free  
3305 30 00 Hair lacquers Free  
3305 90 Other:    
  Hair oil:    
3305 90 11 Perfumed Free  
3305 90 19 Other Free  
3305 90 20 Brilliantines (spirituous) Free  
3305 90 30 Hair cream Free  
3305 90 40 Hair dyes (natural, herbal or synthetic) Free  
3305 90 50 Hair fixers Free  
3305 90 90 Other Free  
3306 PREPARATIONS FOR ORAL OR DENTAL HYGIENE, INCLUDING DENTURE FIXATIVE PASTES AND POWDERS; YARN USED TO CLEAN BETWEEN THE TEETH (DENTAL FLOSS), IN INDIVIDUAL RETAIL PACKAGES    
3306 10 Dentifrices:    
3306 10 10 In powder Free  
3306 10 20 In paste Free  
3306 10 90 Other Free  
3306 20 00 Yarn used to clean between the teeth (dental floss) Free  
3306 90 00 Other Free  
3307 PRE-SHAVE, SHAVING OR AFTER-SHAVE  PREPARATIONS, PERSONAL DEODORANTS, BATH PREPARATIONS, DEPILATORIES AND OTHER PERFUMERY, COSMETIC OR TOILET PREPARATIONS, NOT ELSEWHERE SPECIFIED OR INCLUDED; PREPARED ROOM DEODORISERS, WHETHER OR NOT PERFUMED OR HAVING DISINFECTANT PROPERTIES    
3307 10 Pre-shave, shaving or after-shave preparations:    
3307 10 10 Shaving cream Free  
3307 10 90 Other Free  
3307 20 00 Personal deodorants and anti-perspirants Free  
3307 30 Perfumed bath salts and other bath    
  preparations:    
3307 30 10 Bath oil (thailam) Free  
3307 30 90 Other Free  
  Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites:    
3307 41 00 “Agarbatti” and other odoriferous preparations which operate by burning Restricted  
3307 49 00 Other Restricted Import of odoriferous preparations such as room fresheners/  car fresheners that do not operate by burning is free
3307 90 Other:    
3307 90 10 Depilatories Free  
3307 90 20 Sterile contact lens care solution Free  
3307 90 90 Other Free