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HomeHSNChapter 27HSN 2710 12 43

Light diesel oil conforming to standard IS 15770

Light diesel oil conforming to IS 15770 standard

PESO CLEARANCE

HSN 2710 12 43 (Light diesel oil conforming to IS 15770) is subject to Petroleum and Explosives Safety Organisation (PESO) licensing under the Petroleum Rules, 2002, which govern the import, transport, and storage of Class B petroleum products. The Directorate General of Foreign Trade (DGFT) additionally permits import of E12 fuel conforming to IS 17586 under this tariff item through State Trading Enterprises (STE) and policy condition (5) of Chapter 27. Import by sea or land is restricted to ports approved by the Ministry of Shipping and declared as customs ports by the Commissioner of Customs.

What this is
HSN code
2710 12 43
Chapter
27 · Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes
Primary regulator
PESO · Petroleum Rules, 2002 (Class B petroleum products licensing)
Customs documentation
  • Import licence from PESO
  • STE channelisation from DGFT
  • Approved-port declaration to CBIC
Applicable Partner Government Agencies
PESOPESO·Petroleum and Explosives Safety Organisation

Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade.

Compliance steps
  1. 1
    Obtain a licence from the Chief Controller of Explosives, Petroleum and Explosive Safety Organization (PESA), Nagpur, covering import, transport, and storage of Class B petroleum products. Ensure containers used for storage conform to 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. 2
    Where the consignment consists of E12 fuel conforming to IS 17586, import must be channelled through a State Trading Enterprise and must comply with policy condition (5) of Chapter 27, as notified by DGFT. File the bill of entry citing DGFT Notification 20/2015-20 dated 07-07-2022 and DGFT Notification 27/2015-20 dated 16-09-2021.
    DGFT Notification 20/2015-20 dated 07-07-2022 · DGFT Notification 27/2015-20 dated 16-09-2021
  3. 3
    Route the consignment exclusively through a port approved by the Ministry of Shipping and declared as a customs port by the Commissioner of Customs. Note that an additional duty of customs at 4% ad valorem may be applicable; confirm applicability at the bill-of-entry stage.
    Petroleum Rules, 2002 · Notification 53/2017-CUS dated 30-06-2017
A word of counsel

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 circumvent the Class B petroleum licensing requirement — a risk flagged explicitly by DRI Alert Circular 02/2020-CI dated 23-04-2020. Customs officers are alerted to this pattern, and a misdeclared consignment faces seizure under the Customs Act, 1962 in addition to PESO licensing violations. Ensure the product description on the bill of entry, invoice, and test certificate are fully consistent with the IS 15770 or IS 17586 specification as applicable.

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Frequently asked
Does HSN 2710 12 43 require BIS certification?
No, no BIS Quality Control Order covers light diesel oil under this tariff item. Import is governed by Petroleum and Explosives Safety Organisation licensing under the Petroleum Rules, 2002, with DGFT policy conditions for E12 fuel conforming to IS 17586 applying as an additional overlay.
Is import of E12 fuel under this tariff item open to all importers?
No. Import of E12 fuel conforming to IS 17586 under HSN 2710 12 43 is permitted only through State Trading Enterprises, subject to policy condition (5) of Chapter 27 per DGFT Notification 27/2015-20 dated 16-09-2021.
What is the consequence of routing the consignment through an unapproved port?
Import of petroleum through a port not approved by the Ministry of Shipping and not declared as a customs port by the Commissioner of Customs contravenes the Petroleum Rules, 2002 and exposes the consignment to seizure and the importer to prosecution under those Rules.
Last verified against gazette notifications: 2026-05-16. Source: PESO / DGFT / Indian Customs CUSDATA.
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