Naphthelene
Naphthalene from high temperature coal tar distillation
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.
- Petroleum import licence from PESO
- Approved-port declaration to CBIC
- Container specification compliance from importer
- 1Obtain 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
- 2Route 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
- 3Verify 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
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.