Tariff item · Chapter 33 · Section VI, Products of the chemical or allied industries
HS 3302 10 10Synthetic flavouring essences
Essential oils and resinoids, perfumery, cosmetic or toilet preparations › 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 › Of a kind used in the food or drink industries
- Customs duty
- 100%
- Tariff rate
- GST now
- 18%
- Unit
- kg
- Duty in China
- 9.8% to 15%
- On Indian goods
Importing into India
What customs charges, what trade agreements take off, and the rules the goods must meet.
Customs duty
| Duty | Rate | Charged on |
|---|---|---|
| Basic customs duty (BCD), MFN rate | 100% | Assessable value |
| Agriculture Infrastructure and Development Cess (AIDC) | Nil | Assessable value11/2021-Customs, S.No. 17 |
| Social Welfare Surcharge (SWS) | 10% of BCD, AIDC and Health Cess | BCD + AIDC |
| Integrated GST (IGST) | 18% | Assessable value + BCD + AIDC + SWS |
Lower duty under trade agreements
| Agreement | Customs duty | Goods from |
|---|---|---|
| Duty-free tariff preference for LDCs | 0% | Afghanistan, Bangladesh, Burkina Faso, Burundi, Benin, Democratic Republic of the Congo, Central African Republic, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Cambodia, Comoros, Laos, Liberia, Lesotho, Madagascar, Mali, Myanmar, Malawi, Mozambique, Niger, Rwanda, Sudan, Sierra Leone, Senegal, Somalia, Chad, Togo, Timor-Leste, Tanzania, Uganda, Yemen, Zambia |
| India–Singapore CECA | 0% | Singapore |
| India–Sri Lanka FTA | 0% | Sri Lanka |
| India–UAE CEPA | 0% | United Arab Emirates |
| SAFTA | 0% | Afghanistan, Bangladesh, Bhutan, Maldives, Nepal |
| ASEAN–India FTA | 5% | Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam |
| India–Malaysia CECA | 5% | Malaysia |
| SAFTA | 5% | Sri Lanka |
| SAPTA | 50% | Bangladesh, Bhutan, Maldives, Nepal |
| India–EFTA TEPAOnly for: Applies to: Synthetic Flavouring Essences (excluding compound alcoholic preparations of a kind used for the manufacture of beverages of an alcoholic strengtyh by volume exceeding 0.5%. Volume determined at 20 degrees centigrade) (S. No. 2967 of Table I).51/2025-Customs | 8% | Switzerland, Liechtenstein |
| India–EFTA TEPAOnly for: Applies to: Synthetic Flavouring Essences (excluding compound alcoholic preparations of a kind used for the manufacture of beverages of an alcoholic strengtyh by volume exceeding 0.5%. Volume determined at 20 degrees centigrade) (S. No. 2835 of Table I).53/2025-Customs | 8% | Iceland |
| India–EFTA TEPAOnly for: Applies to: Synthetic Flavouring Essences (excluding compound alcoholic preparations of a kind used for the manufacture of beverages of an alcoholic strengtyh by volume exceeding 0.5%. Volume determined at 20 degrees centigrade) (S. No. 2834 of Table I).52/2025-Customs | 8% | Norway |
| India–EFTA TEPAOnly for: Applies to: All Goods other than goods covered under S. No. 2967 (S. No. 2968 of Table I).51/2025-Customs | 72.73% | Switzerland, Liechtenstein |
| India–EFTA TEPAOnly for: Applies to: All Goods other than goods covered under S. No. 2835 (S. No. 2836 of Table I).53/2025-Customs | 72.73% | Iceland |
| India–EFTA TEPAOnly for: Applies to: All Goods other than goods covered under S. No. 2834 (S. No. 2835 of Table I).52/2025-Customs | 72.73% | Norway |
Goods from Pakistan pay 200%.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Clearance by other agencies
CBIC's Compliance Information Portal lists no other agency's clearance for imports of this item.
Documents: FSSAI Import License (FSSAI).
From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.
Notes on these rates
- BCD is the statutory tariff rate from a one-time snapshot of the Indian Trade Portal. Exemption notifications (such as 45/2025-Customs) and tariff changes made after the snapshot, including the Finance Act 2026 changes from 1 May 2026, are not applied.
- IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
- AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
- AIDC is Nil (S.No. 17 of 11/2021-Customs, which exempts all goods it does not name).
- Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
- This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
- This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.
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 incentives (RoDTEP and RoSCTL)
- RoDTEP, Appendix 4R (exports from the domestic tariff area): Omitted from 01.05.2026 by 15/2026-27.
- RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): Omitted from 01.05.2026 by 15/2026-27.
Clearance by other agencies
CBIC's Compliance Information Portal lists no other agency's clearance for exports of this item.
From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.
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
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 import tariff by origin (Indian Trade Portal snapshot)Checked 29 Sep 2026
- GST schedule headings and 8-digit IGST (archived)Checked 29 Sep 2026
- HS code descriptions (archived file)Checked 29 Sep 2026
- India's effective basic customs duty (notification 45/2025-Customs, Table I)Checked 19 Oct 2026
- India's AIDC, Health Cess and Social Welfare Surcharge exemptions (11/2021, 08/2020, 11/2018-Customs)Checked 18 Oct 2026
- India's preferential tariff schedules (CBIC notifications)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
- RoDTEP export incentive rates (DGFT Appendix 4R and 4RE)Checked 18 Oct 2026
- RoSCTL rebate for apparel and made-ups (Ministry of Textiles): periods and ratesChecked 19 Oct 2026
- CBIC Compliance Information Portal (CIP)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.