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HomeHSNChapter 27HSN 2707 40 00

Naphthelene

Naphthalene from high temperature coal tar distillation

PESO CLEARANCE

HSN 2707 40 00 (Naphthalene) is subject to Petroleum and Explosives Safety Organisation (PESO) licensing under the Petroleum Rules, 2002, administered through the Chief Controller of Explosives. 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.

What this is
HSN code
2707 40 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 importer
Applicable Partner Government Agencies
PESOPESO·Petroleum and Explosives Safety Organisation
Compliance steps
  1. 1
    Obtain a valid licence from the Chief Controller of Explosives, Petroleum and Explosive Safety Organisation (PESO), Nagpur, covering the import, transport and storage of the relevant petroleum class before filing the bill of entry. Naphthalene derived from high-temperature coal tar distillation falls within the petroleum-class licensing framework under the Petroleum Rules, 2002.
    Petroleum Rules, 2002 · PESO Chief Controller of Explosives licensing requirement
  2. 2
    Route the consignment only through a sea or land port approved by the Ministry of Shipping, Government of India, in consultation with the Chief Controller and declared as a customs port by the Commissioner of Customs. Arrival at any unapproved port renders the consignment liable to detention and enforcement under the Petroleum Rules, 2002.
    Petroleum Rules, 2002 · designated-port requirement for petroleum imports
  3. 3
    Verify that all containers used for storing or transporting the consignment conform to the container specifications prescribed under Rules 4, 5 and 6 of the Petroleum Rules, 2002. Non-conforming containers constitute a separate breach independent of the import licence.
    Rules 4, 5 and 6 of the Petroleum Rules, 2002
A word of counsel

The most persistent error on this tariff line is misdeclaration of naphthalene or associated aromatic distillates as low aromatic white spirit, hydrocarbon solvents, or industrial mixture composition plus (IMCP), which attracts scrutiny under DRI Alert Circular 02/2020-CI dated 23-04-2020. Customs proper officers are specifically alerted to this misdeclaration pattern; an erroneous product description on the bill of entry — even one that appears commercially innocuous — can trigger seizure proceedings and referral to the Directorate of Revenue Intelligence independently of any PESO licence deficiency.

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Frequently asked
Does HSN 2707 40 00 require BIS certification?
No, no BIS Quality Control Order covers naphthalene or other coal tar distillation products under this tariff line. Import is governed by Petroleum and Explosives Safety Organisation licensing under the Petroleum Rules, 2002, with a mandatory approved-port requirement.
Which ports are approved for importing petroleum products under this HSN?
Import is permitted only through ports and places approved by the Ministry of Shipping, Government of India, in consultation with the Chief Controller of Explosives, and declared as customs ports by the Commissioner of Customs under the Petroleum Rules, 2002; the current approved list should be confirmed with PESO before vessel dispatch.
Is the misdeclaration risk for this tariff line formally documented?
Yes. DRI Alert Circular 02/2020-CI dated 23-04-2020 specifically flags the misdeclaration of petroleum-class aromatics as low aromatic white spirit, hydrocarbon solvents, or IMCP; consignments under this CTI are subject to enhanced scrutiny on product description at the bill of entry stage.
Last verified against gazette notifications: 2026-05-16. Source: PESO / Indian Customs CUSDATA.
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