Other

Other coal tar distillation oils and aromatic products

PESO CLEARANCE

HSN 2707 99 00 covers residual oils and products of high-temperature coal tar distillation and is subject to Petroleum and Explosives Safety Organisation (PESO) licensing under the Petroleum Rules, 2002 for import, transport, and storage of Class A, Class B, and Class C petroleum products. Import by sea or land is permitted only through ports approved by the Ministry of Shipping in consultation with the Chief Controller of Explosives and declared as customs ports by the Commissioner of Customs.

What this is

HSN code

2707 99 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 licence from PESO
Approved-port declaration to CBIC
IS 15078 test report from accredited laboratory

Applicable Partner Government Agencies

PESOPESO·Petroleum and Explosives Safety Organisation

Compliance steps

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 (Class A, B, or C) before the bill of entry is filed. Confirm that storage containers meet the specifications prescribed under Rules 4, 5, and 6 of the Petroleum Rules, 2002.
Petroleum Rules, 2002 · Rules 4, 5 and 6 of the Petroleum Rules, 2002
2
Route the consignment exclusively 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. Diversion to an unapproved port constitutes a violation of the Petroleum Rules, 2002 and exposes the consignment to seizure.
Petroleum Rules, 2002 (approved-port requirement)
3
Ensure the product meets the specifications of IS 15078:2001 for petroleum-based process oil where the consignment is declared as rubber process oil. Consignments failing kinematic viscosity and density parameters may be re-classified as hazardous waste, attracting separate regulatory action.
DRI Alert Circular 12/13 dated 30-05-2013 · IS 15078:2001

A word of counsel

The most frequent compliance failure on this tariff line is misdeclaration — products such as kerosene, toluene, naphtha, or hydrocarbon solvents are presented as low aromatic white spirit, industrial mixture composition plus (IMPS), or rubber process oil to evade the PESO licensing trigger. Customs and DRI treat misdeclaration as wilful misstatement under the Customs Act, 1962, attracting confiscation and monetary penalty, and a failed IS 15078:2001 test on process oil can additionally trigger hazardous-waste classification, which carries a separate and more restrictive regulatory regime.

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Frequently asked

Does HSN 2707 99 00 require BIS certification?

No, no BIS Quality Control Order covers this residual coal-tar-distillation category. Import is governed by Petroleum and Explosives Safety Organisation licensing under the Petroleum Rules, 2002, with IS 15078:2001 applicable as a product-specification standard for petroleum-based rubber process oil.

Which ports are approved for import of petroleum products under this tariff line?

Import is permitted only through ports 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 and the relevant Commissioner of Customs before shipment.

What happens if the imported rubber process oil fails IS 15078:2001 testing?

Per DRI Alert Circular 12/13 dated 30-05-2013, a consignment that does not meet the kinematic viscosity and density requirements of IS 15078:2001 may be re-classified as hazardous waste, triggering a separate hazardous-waste regulatory regime and potential detention or re-export.

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