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HomeHSNChapter 27HSN 2707 10 00

Benzol (benzene)

Benzol (benzene) from high temperature coal tar distillation

PESO CLEARANCE

HSN 2707 10 00 (Benzol/benzene) is subject to Petroleum and Explosives Safety Organisation (PESO) licensing under the Petroleum Rules, 2002, administered by the Chief Controller of Explosives, PESO, Nagpur. Import is restricted to ports and places approved by the Ministry of Shipping in consultation with the Chief Controller and declared as customs ports by the Commissioner of Customs.

What this is
HSN code
2707 10 00
Chapter
27 · Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes
Primary regulator
PESO · Petroleum Rules, 2002
Customs documentation
  • Petroleum import licence from PESO
  • Approved-port declaration to CBIC
  • Container specification compliance from PESO
Applicable Partner Government Agencies
PESOPESO·Petroleum and Explosives Safety Organisation
Compliance steps
  1. 1
    Obtain a petroleum import licence from the Chief Controller of Explosives, Petroleum and Explosive Safety Organisation, Nagpur, covering the class of petroleum product (Class A, B, or C as applicable to benzene/benzol). The licence must be current at the time of filing the bill of entry.
    Petroleum Rules, 2002 · Chief Controller of Explosives, PESO, Nagpur
  2. 2
    Route the consignment only through a port or place approved for petroleum import by the Ministry of Shipping in consultation with the Chief Controller and declared as a customs port by the Commissioner of Customs. Import by sea or land through any unapproved port is not permitted under the Petroleum Rules, 2002.
    Petroleum Rules, 2002 (port restriction provision)
  3. 3
    Verify that all containers used for storing the benzol consignment conform to the specifications prescribed under Rules 4, 5 and 6 of the Petroleum Rules, 2002. Customs officers may also cross-check the declared description against DRI Alert Circular 02/2020-CI dated 23-04-2020, which flags misdeclaration of petroleum products as low aromatic white spirit, hydrocarbon solvents, or industrial mixture composition plus.
    Rules 4, 5 and 6 of Petroleum Rules, 2002 · DRI Alert Circular 02/2020-CI dated 23-04-2020
A word of counsel

The most common error on this tariff line is misdeclaration: benzene and related aromatic fractions are routinely presented at customs as low aromatic white spirit, hydrocarbon solvents, or industrial mixture composition plus (IMPS) to circumvent PESO licensing obligations. DRI Alert Circular 02/2020-CI flags this pattern explicitly, and customs officers are directed to scrutinise such descriptions; a misdeclaration finding exposes the consignment to seizure and the importer to prosecution under the Petroleum Rules, 2002.

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Frequently asked
Does HSN 2707 10 00 require BIS certification?
No, benzol (benzene) from coal tar distillation is not within the BIS Quality Control Order regime. Import is governed by the Petroleum and Explosives Safety Organisation under the Petroleum Rules, 2002, which requires a petroleum import licence from the Chief Controller of Explosives, PESO, Nagpur.
Which ports are permitted for importing petroleum products under this tariff line?
Import is permitted only through ports and places approved by the Ministry of Shipping in consultation with the Chief Controller of Explosives and declared as customs ports by the Commissioner of Customs, as prescribed under the Petroleum Rules, 2002.
What are the consequences if benzene is misdeclared as a hydrocarbon solvent or IMPS at the port of entry?
A misdeclaration finding exposes the consignment to seizure and the importer to prosecution under the Petroleum Rules, 2002; DRI Alert Circular 02/2020-CI dated 23-04-2020 specifically directs customs officers to scrutinise such declarations.
Last verified against gazette notifications: 2026-05-16. Source: PESO / Indian Customs CUSDATA.
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