Davana oil
Davana essential oil, other essential oils
HSN 3301 29 44 (Davana oil) is an essential oil falling under the Directorate General of Foreign Trade (DGFT) general import policy for Chapter 33, with no sector-specific Partner Government Agency licensing requirement identified for this tariff line. Import is subject to standard Customs Act, 1962 documentation at the bill of entry, and importers should note that mixtures of odoriferous substances are classifiable under HSN 3302, not this line.
- Bill of entry from CBIC
- Commercial invoice from exporter
- 1Verify at classification that the goods are pure davana essential oil and not a mixture of odoriferous substances. Mixtures are classifiable under HSN 3302 and attract their own ITC (HS) policy conditions; misclassification under 3301 29 44 exposes the consignment to customs re-assessment, short-levy demand, and penalty under the Customs Act, 1962.ITC (HS) Schedule I, Chapter 33 · CCR note: mixtures of odoriferous substances classifiable under 3302
- 2File the bill of entry under HSN 3301 29 44 with standard commercial documentation. Confirm the ITC (HS) import policy status for Chapter 33 at time of shipment, as DGFT may issue notifications amending the free or restricted status of essential oil sub-headings.ITC (HS) Schedule I, Chapter 33 · Customs Act, 1962
The single most common error on this tariff line is declaring a blended or compounded davana fragrance formulation under 3301 29 44 rather than 3302. A customs officer who identifies the goods as a mixture — even one dominated by davana oil — will re-classify to 3302, raising a short-levy demand and potential misdeclaration penalty. Obtain a Certificate of Analysis from the exporter confirming that the goods are a single-origin essential oil, not a compounded preparation, before filing the bill of entry.