Xylol (xylenes)
Xylol (xylenes) from coal tar distillation
HSN 2707 30 00 (Xylol/xylenes) is subject to Petroleum and Explosives Safety Organisation (PESO) licensing under the Petroleum Rules, 2002, administered by the Chief Controller of Explosives at Nagpur. Import is permitted only through 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.
- Petroleum import licence from PESO
- Approved-port declaration to CBIC
- Container specification compliance from importer
- 1Obtain a licence from the Chief Controller of Explosives, Petroleum and Explosive Safety Organization (PESO), Nagpur, covering the import, transport and storage of the relevant petroleum class applicable to xylenes before filing the bill of entry. Ensure the licence is current and available for customs verification at the port of import.Petroleum Rules, 2002 · PESO Chief Controller of Explosives licensing requirement
- 2Route the consignment exclusively through a port or place approved by the Ministry of Shipping in consultation with the Chief Controller and declared as a customs port by the Commissioner of Customs. Import through any unapproved port renders the consignment liable to detention and seizure under the Petroleum Rules, 2002.Petroleum Rules, 2002 (port-approval provision)
- 3Verify that all containers used for storing the imported xylenes conform to the specifications prescribed under Rules 4, 5 and 6 of the Petroleum Rules, 2002. Non-conforming containers are a standalone licence violation independent of the import licence compliance.Rules 4, 5 and 6 of the Petroleum Rules, 2002
The most common error on this tariff line is misdeclaration of xylenes or related aromatic solvents as low aromatic white spirit, hydrocarbon solvents, or industrial mixture composition plus (IMPS) to circumvent PESO licensing requirements. The Directorate of Revenue Intelligence has issued alert circular 02/2020-CI dated 23-04-2020 specifically flagging this practice; customs officers are directed to scrutinise such declarations, and a misdeclaration finding attracts confiscation and monetary penalty under the Customs Act, 1962 in addition to the underlying Petroleum Rules contravention.