Other
Crude petroleum oils and oils from bituminous minerals
HSN 2709 00 90 (crude petroleum oils from bituminous minerals) 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 and places approved by the Ministry of Shipping in consultation with the Chief Controller and declared as customs ports by the Commissioner of Customs.
- Import licence from PESO
- Approved-port declaration to CBIC
- Container-specification compliance from PESO
- 1Obtain a licence from the Chief Controller of Explosives, Petroleum and Explosive Safety Organisation (PESO), Nagpur, covering the class of petroleum being imported — Class A (e.g. petrol, hexane, toluene, naphtha), Class B (e.g. low aromatic white spirit, hydrocarbon solvents, HSD, kerosene, MTO), or Class C. The licence must cover import, transport, and storage of the specific petroleum class.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 by sea or land through any non-approved port is prohibited under the Petroleum Rules, 2002.Petroleum Rules, 2002 — approved-port requirement
- 3Ensure containers used for storing Class A, B, and C petroleum products meet the specifications prescribed under Rules 4, 5 and 6 of the Petroleum Rules, 2002. Non-conforming containers render storage and transport unlicensed, attracting enforcement under the Petroleum Rules.Rules 4, 5 and 6 of the Petroleum Rules, 2002
The most frequent error on this tariff line is misdeclaration: crude or Class A/B petroleum products are sometimes declared as low aromatic white spirit, hydrocarbon solvents, or Industrial Mixture Composition Plus (IMPS) to avoid licensing scrutiny. The Directorate of Revenue Intelligence has flagged this pattern in DRI Alert Circular 02/2020-CI dated 23-04-2020; customs officers are instructed to verify the declared description against the actual product characteristics, and a misdeclaration finding triggers confiscation and prosecution under the Customs Act, 1962 in addition to PESO-licence enforcement.