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)
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.
- 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 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
- 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 arriving at an unapproved port is liable to seizure and enforcement action under the Petroleum Rules, 2002.Petroleum Rules, 2002 — approved-port requirement
- 3Ensure 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
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.