Creosote oils

Creosote oils from high temperature coal tar distillation

PESO CLEARANCE

HSN 2707 91 00 (Creosote oils) is subject to Petroleum and Explosives Safety Organisation (PESO) licensing under the Petroleum Rules, 2002, administered by the Chief Controller of Explosives. Import is permitted only through ports approved by the Ministry of Shipping in consultation with the Chief Controller and declared as customs ports by the Commissioner of Customs. Container specifications for storage must conform to Rules 4, 5, and 6 of the Petroleum Rules, 2002.

What this is

HSN code

2707 91 00

Chapter

27 · Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes

Primary regulator

PESO · Petroleum Rules, 2002 (Chief Controller of Explosives)

Customs documentation

Petroleum import licence from PESO
Approved-port declaration to CBIC
Container compliance certification from PESO

Applicable Partner Government Agencies

PESOPESO·Petroleum and Explosives Safety Organisation

Compliance steps

1
Obtain a petroleum import licence from the Chief Controller of Explosives, Petroleum and Explosive Safety Organization (PESO), Nagpur, covering creosote oils as a classified petroleum product before shipment. The licence must specify the class of petroleum and the quantity to be imported.
Petroleum Rules, 2002 · Chief Controller of Explosives, PESO
2
Route the consignment only through a port approved by the Ministry of Shipping in consultation with the Chief Controller and declared as a customs port by the Commissioner of Customs. Import by sea or land through any unapproved port is prohibited under the Petroleum Rules, 2002.
Petroleum Rules, 2002 (port restriction provisions)
3
Ensure all containers used for storing the consignment conform to the specifications in Rules 4, 5, and 6 of the Petroleum Rules, 2002. Be alert to misdeclaration risk: DRI Alert Circular 02/2020-CI dated 23-04-2020 flags petroleum products being declared as low aromatic white spirit, hydrocarbon solvents, or IMPS.
Rules 4, 5 and 6 of the Petroleum Rules, 2002 · DRI Alert Circular 02/2020-CI dated 23-04-2020

A word of counsel

The most common error on this tariff line is underestimating the misdeclaration risk flagged by DRI: creosote oils and related aromatic coal tar distillates are frequently presented as low aromatic white spirit or hydrocarbon solvents to circumvent the PESO licensing requirement. Customs officers are specifically briefed under DRI Alert Circular 02/2020-CI to scrutinise such declarations, and a detected misdeclaration exposes the importer to confiscation of the consignment, monetary penalty, and prosecution under the Customs Act, 1962, in addition to petroleum-licence enforcement.

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Frequently asked

Does HSN 2707 91 00 require BIS certification?

No, creosote oils are not within the BIS Quality Control Order regime. Import is governed by the Petroleum and Explosives Safety Organisation under the Petroleum Rules, 2002, which requires a licence from the Chief Controller of Explosives and mandates import only through approved ports.

Which ports are approved for the import of petroleum products under the Petroleum Rules, 2002?

Ports must be approved by the Ministry of Shipping in consultation with the Chief Controller of Explosives and declared as customs ports by the Commissioner of Customs; the current approved-port list should be confirmed with PESO before finalising the shipment routing.

What are the consequences if creosote oil is misdeclared as a hydrocarbon solvent or low aromatic white spirit?

A detected misdeclaration attracts seizure of the consignment, confiscation, and monetary penalty under the Customs Act, 1962, as well as petroleum-licence enforcement action by PESO; DRI Alert Circular 02/2020-CI dated 23-04-2020 specifically flags this misdeclaration pattern to field officers.

Last verified against gazette notifications: 2026-05-16. Source: PESO / Indian Customs CUSDATA.