Other
Mineral tar, other than coal tar or wood tar
HSN 2706 00 90 (Other mineral tar — not coal tar, lignite tar, or peat tar) 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, bill of entry, commercial invoice, packing list. Mineral tars with a more specific origin — particularly coal tar and its derivatives — may fall under sibling tariff lines within Chapter 27 that carry distinct compliance obligations.
The absence of compliance at this tariff line does not extend to downstream processed fractions: tar oils, creosote oils, and pitch distillates separated from mineral tars are classified elsewhere within Chapter 27 and Chapter 38, where specific requirements may apply. Re-classification by customs on examination — driven by product specification, degree of distillation, or declared end-use — triggers retrospective compliance and detention pending resolution. Verify purity grade, degree of dehydration, and whether the product constitutes a reconstituted tar against the customs tariff before relying on this absence of compliance.