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HomeHSNChapter 27HSN 2707 50 00

Other aromatic hydrocarbon mixtures of which 65% or more by volume (including losses) distils at 250°C by the ISO 3405 method (equivalent to the ASTM D 86 method)

Aromatic hydrocarbon mixtures distilling at 250°C (coal tar distillates)

PESO CLEARANCE

HSN 2707 50 00 (Other aromatic hydrocarbon mixtures) is subject to Petroleum and Explosives Safety Organisation (PESO) licensing under the Petroleum Rules, 2002, administered through 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.

What this is
HSN code
2707 50 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 licence from the Chief Controller of Explosives, Petroleum and Explosive Safety Organisation, Nagpur, covering the import, transport, and storage of the relevant petroleum class (Class A or Class B) before filing the bill of entry. Aromatic hydrocarbon mixtures such as toluene and naphtha fall within Class A; low-aromatic white spirit and hydrocarbon solvents typically fall within Class B.
    Petroleum Rules, 2002 · PESO Chief Controller of Explosives licensing requirement
  2. 2
    Route 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 arriving at an unapproved port is liable to seizure and enforcement action under the Petroleum Rules, 2002.
    Petroleum Rules, 2002 — approved-port requirement
  3. 3
    Ensure all containers used for storing Class A or Class B petroleum products conform to the specifications prescribed under Rules 4, 5 and 6 of the Petroleum Rules, 2002. Non-conforming containers constitute a separate licence contravention independent of the import clearance.
    Rules 4, 5 and 6 of the Petroleum Rules, 2002
A word of counsel

The most common error on this tariff line is misdeclaration of the product as low aromatic white spirit, hydrocarbon solvent, or Industrial Mixture Composition Plus (IMCP) to obscure the true petroleum-class classification. The Directorate of Revenue Intelligence has specifically flagged this practice in DRI Alert Circular 02/2020-CI dated 23-04-2020; consignments subject to such misdeclaration risk seizure, confiscation, and criminal prosecution, with the PESO licence requirement attaching to the actual product regardless of the declared description.

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Frequently asked
Does HSN 2707 50 00 require BIS certification?
No, aromatic hydrocarbon mixtures under this tariff line are not within any BIS Quality Control Order regime. Import is governed by the Petroleum and Explosives Safety Organisation under the Petroleum Rules, 2002, requiring a licence from the Chief Controller of Explosives before import, transport, or storage.
Which ports are approved for the import of 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 under the Petroleum Rules, 2002; the approved list should be confirmed with PESO before shipment.
Does the PESO licence cover import, transport, and storage collectively, or are separate authorisations required?
The Petroleum Rules, 2002 require a licence from the Chief Controller of Explosives covering import, transport, and storage as distinct activities; an importer must confirm that the licence scope expressly covers all three activities, as a licence limited to import does not authorise onward storage at unlicensed premises.
Last verified against gazette notifications: 2026-05-16. Source: PESO / Indian Customs CUSDATA.
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