HS code 3307 41 00: “Agarbatti” and other odoriferous preparations which operate by burning

HS code 3307 41 00 covers “Agarbatti” and other odoriferous preparations which operate by burning in chapter 33 (essential oils, perfumery and cosmetics). Total import duty is about 28.1% of the import value; DGFT import policy: Restricted.

Total import dutyabout 28.1%
Basic customs duty20%
IGST5%
Import policyRestricted
Export policyFree
Anti-dumpingNone found

Updated 2026-11-01 from official lists, including Budget 2026 and later customs notifications.

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Key facts

Tariff item (8-digit HS code)3307 41 00
Description“Agarbatti” and other odoriferous preparations which operate by burning
Chapter33: Essential oils, perfumery and cosmetics
Heading3307
Unitkg.
Basic customs duty (tariff rate)20%
Basic customs duty charged20%
Social welfare surcharge10% of BCD
IGST5%
Total import dutyabout 28.1% of the import value
DGFT import policyRestricted
DGFT export policyFree

Import duty (with Budget 2026 changes)

  • About ₹28,100 duty on every ₹1,00,000 of import value (CIF).

DGFT import and export policy

  • Import: Restricted.
  • Export: Free.

India's imports and exports

  • India imported 360 tonnes in 2025-26 (down 46.6% on 2024-25) under tariff item 33074100, “Agarbatti and othr odoriferous prpns whichoperate by burnin”.
  • India exported 43,152 tonnes in 2025-26 (up 2.7% on 2024-25) under tariff item 33074100, “Agarbatti and othr odoriferous prpns whichoperate by burnin”.

Questions about HS code 3307 41 00

What is the import duty on HS code 3307 41 00 in India?

About 28.1% of the import value: basic customs duty 20%, social welfare surcharge 10% of BCD and IGST 5%. IGST can usually be claimed back as input tax credit.

Is the import of “agarbatti” and other odoriferous preparations which operate by burning free in India?

DGFT import policy for HS code 3307 41 00 is Restricted, so check the conditions before you import.

Can “agarbatti” and other odoriferous preparations which operate by burning be exported from India?

DGFT export policy for HS code 3307 41 00 is Free.

Other lines under heading 3307

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.