Motor gasoline conforming to standard IS 2796
Motor gasoline conforming to IS 2796 standard
HSN 2710 12 41 (Motor gasoline conforming to standard IS 2796) is subject to Petroleum and Explosives Safety Organisation (PESO) licensing under the Petroleum Rules, 2002 for import, transport, and storage of Class A petroleum products. The tariff line is Restricted under the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT) per amended policy condition (5) of Chapter 27, and import by sea or land is permitted only through ports approved by the Ministry of Shipping and declared as customs ports.
- Import licence from PESO
- Approved-port declaration to CBIC
- ITC (HS) policy condition compliance from DGFT
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade.
- 1Obtain a licence from the Chief Controller of Explosives, Petroleum and Explosive Safety Organisation (PESO), Nagpur, covering import, transport, and storage of Class A petroleum (petrol). Containers used for storing Class A petroleum must conform to the specifications in Rules 4, 5 and 6 of the Petroleum Rules, 2002.Petroleum Rules, 2002 — Rules 4, 5 and 6 · DGFT Notification 27/2015-20 dated 16-09-2021 (amended policy condition 5, Chapter 27)
- 2Route the consignment only through a port or place approved by the Ministry of Shipping in consultation with the Chief Controller and declared as a customs port. Import arriving at an unapproved port is not permitted under the Petroleum Rules, 2002 and is liable to seizure.Petroleum Rules, 2002 — designated-port requirement
- 3Note that an additional duty of customs at 4% ad valorem may apply. Confirm the applicable duty rate at the bill of entry stage and be alert to misdeclaration risks flagged for Class A/B petroleum products, including motor gasoline presented as low aromatic white spirit, hydrocarbon solvents, or IMPS.Customs Notification 53/2017-CUS dated 30-06-2017 · DRI Alert Circular 02/2020-CI dated 23-04-2020
The most common error on this tariff line is overlooking the approved-port requirement: the PESO licence and the port of import are interlocked, and a consignment landed at a port not approved by the Ministry of Shipping and not declared as a customs port for petroleum has no lawful import basis regardless of licence validity. Separately, customs authorities actively scrutinise misdeclaration of motor gasoline as hydrocarbon solvents or IMPS per DRI Alert Circular 02/2020-CI — description mismatches at the bill of entry level attract seizure and investigation independent of the PESO licence status.