HS code 3301 90 51: Flavouring essences, all types, including those for liquors
HS code 3301 90 51 covers flavouring essences, all types, including those for liquors in chapter 33 (essential oils, perfumery and cosmetics). Total import duty is about 43.96% 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 51 |
|---|---|
| Description | Flavouring essences, all types, including those for liquors |
| Chapter | 33: Essential oils, perfumery and cosmetics |
| Heading | 3301 |
| Unit | kg. |
| Basic customs duty (tariff rate) | 20% |
| Basic customs duty charged | 20% |
| Social welfare surcharge | 10% of BCD |
| IGST | 18% |
| Total import duty | about 43.96% of the import value |
| DGFT import policy | Free |
| DGFT export policy | Free |
Import duty (with Budget 2026 changes)
- About ₹43,960 duty on every ₹1,00,000 of import value (CIF).
DGFT import and export policy
- Import: Free.
- Export: Free.
Questions about HS code 3301 90 51
What is the import duty on HS code 3301 90 51 in India?
About 43.96% of the import value: basic customs duty 20%, social welfare surcharge 10% of BCD and IGST 18%. IGST can usually be claimed back as input tax credit.
Is the import of flavouring essences, all types, including those for liquors free in India?
DGFT import policy for HS code 3301 90 51 is Free.
Can flavouring essences, all types, including those for liquors be exported from India?
DGFT export policy for HS code 3301 90 51 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.