HS code 3301 90 49: Other
HS code 3301 90 49 covers other in chapter 33 (essential oils, perfumery and cosmetics). Total import duty is about 18% of the import value; DGFT import policy: Free.
Updated 2026-11-01 from official lists, including Budget 2026 and later customs notifications.
Key facts
| Tariff item (8-digit HS code) | 3301 90 49 |
|---|---|
| Description | Other |
| Chapter | 33: Essential oils, perfumery and cosmetics |
| Heading | 3301 |
| Unit | kg. |
| Basic customs duty (tariff rate) | 20% |
| Basic customs duty charged | Nil |
| Social welfare surcharge | 10% of BCD |
| IGST | 18% |
| Total import duty | about 18% of the import value |
| DGFT import policy | Free |
| DGFT export policy | Free |
Import duty (with Budget 2026 changes)
- About ₹18,000 duty on every ₹1,00,000 of import value (CIF).
- Includes the reduced rate of notification 45/2025-Customs, S. No. 181 (as amended).
- Lower duty possible under notification 45/2025, S. No. 142 (Nil BCD): The goods specified in List 10 appended to TABLE I, when imported by bona fide exporters for use in the manufacture of textile or leather garments, for export: Conditions apply.
- Lower duty possible under notification 45/2025, S. No. 265 (5% BCD): Parts and components (other than old and used) for use in manufacturing of textile machineries (falling under tariff headings 8444, 8445, 8446, 8447, 8448, 8449 Conditions apply.
- Lower duty possible under notification 45/2025, S. No. 292 (Nil BCD): (i) Parts, components and accessories for manufacture of Digital Video Recorder (DVR)/ Network Video Recorder (NVR) falling under 8521 90 90, other than the fol Conditions apply.
- Lower duty possible under notification 45/2025, S. No. 293 (Nil BCD): (i) Parts, components and accessories for use in manufacture of reception apparatus for television but not designed to incorporate a video display falling under Conditions apply.
- Lower duty possible under notification 45/2025, S. No. 294 (Nil BCD): (i) Parts, components and accessories for manufacture of CCTV Camera/IP camera falling under 8525 81 to 8525 89 other than the following items, namely: (a) popu Conditions apply.
DGFT import and export policy
- Import: Free.
- Export: Free.
India's imports and exports
- India imported 179 tonnes in 2025-26 (down 23.6% on 2024-25) under tariff item 33019049, “Othr conc of esnl oils in fats/fixd/wax obtained by cold absorption or maceration”.
- India exported 193 tonnes in 2025-26 (up 15.5% on 2024-25) under tariff item 33019049, “Othr conc of esnl oils in fats/fixd/wax obtained by cold absorption or maceration”.
Questions about HS code 3301 90 49
What is the import duty on HS code 3301 90 49 in India?
About 18% of the import value: basic customs duty Nil, social welfare surcharge 10% of BCD and IGST 18%. IGST can usually be claimed back as input tax credit.
Is the import of other free in India?
DGFT import policy for HS code 3301 90 49 is Free.
Can other be exported from India?
DGFT export policy for HS code 3301 90 49 is Free.
Other lines under heading 3301
Sources: Customs Tariff of India (CBIC) · Notification 45/2025-Customs and Budget 2026 amendments · IGST rates, Notification 9/2025-Integrated Tax (Rate) · DGFT ITC(HS) import and export policy · CBIC Customs (ADD) notifications · Export Import Data Bank (DGCI&S). Guidance from official lists, not legal advice; confirm the classification with your customs broker.