Sulphur recovered as by-product in refining of crude oil

Sulphur recovered as by-product in crude oil refining

NO PGA · STANDARD CUSTOMS PROCEDURE

HSN 2503 00 10 (sulphur recovered as a by-product in the refining of crude oil) is not covered by a Bureau of Indian Standards Quality Control Order and carries no Partner Government Agency clearance requirement at the tariff-line level. Import follows the standard customs procedure: Importer-Exporter Code (IEC), bill of entry, commercial invoice, packing list. Sulphur in other forms or intended for agricultural use may fall under a sibling tariff line within Chapter 25 or Chapter 31 that does carry compliance obligations.

No partner government agency notification covers this tariff line.

A word of counsel

The principal importer risk at this tariff line is misclassification: sublimed, precipitated, or colloidal sulphur falls separately within Chapter 25, and sulphur marketed as an agricultural input may be assessed under Chapter 31, each carrying distinct compliance regimes. A customs re-classification on examination triggers retrospective compliance and potential detention pending resolution. Importers should document the production origin — specifically the hydrodesulphurisation or Claus-process provenance — to sustain the 2503 00 10 classification at the time of examination.

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Frequently asked

Does HSN 2503 00 10 require any pre-import registration?

A valid Importer-Exporter Code is required for any commercial import; no product-specific registration applies to this tariff line.

What changes if the sulphur is used as an agricultural input rather than an industrial raw material?

Sulphur presented or labelled for use as a fertiliser or soil amendment may be assessed under Chapter 31, which carries its own compliance and licensing requirements distinct from Chapter 25.

Last verified against gazette notifications: 2026-05-16. Source: BIS / DGFT / Indian Customs CUSDATA.