M15 fuel conforming to standard IS 17076

M15 fuel, light petroleum oil blend with methanol

PESO CLEARANCE

HSN 2710 12 49 (M15 fuel conforming to standard IS 17076) is subject to Petroleum and Explosives Safety Organisation (PESO) licensing under the Petroleum Rules, 2002 for import, transport, and storage as a Class A/B/C petroleum product. The tariff line is subject to amended policy condition (5) of Chapter 27 administered by the Directorate General of Foreign Trade (DGFT) per DGFT Notification 27/2015-20 dated 16-09-2021, and import by sea or land is permitted only through approved ports declared by the Commissioner of Customs.

What this is

HSN code

2710 12 49

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
Policy condition compliance from DGFT

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
Obtain a petroleum licence from the Chief Controller of Explosives, Petroleum and Explosive Safety Organization (PESO), Nagpur, covering the import, transport, and storage of M15 fuel as a Class A/B/C petroleum product before the bill of entry is filed. Verify that containers used for storage conform to Rules 4, 5 and 6 of the Petroleum Rules, 2002.
Petroleum Rules, 2002, Rules 4, 5 and 6
2
Route 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 through an unapproved port renders the consignment liable to detention and enforcement under the Petroleum Rules, 2002.
Petroleum Rules, 2002 (approved-port requirement)
3
Confirm compliance with amended policy condition (5) of Chapter 27 under the ITC (HS) import policy, and note that an additional duty of customs at 4% ad valorem may apply to this tariff line. Misdeclaration of M15 fuel as low aromatic white spirit, hydrocarbon solvent, or IMPS is flagged in DRI Alert Circular 02/2020-CI dated 23-04-2020 and is treated as a customs fraud attracting seizure and prosecution.
DGFT Notification 27/2015-20 dated 16-09-2021 · Notification 53/2017-CUS dated 30-06-2017 · DRI Alert Circular 02/2020-CI dated 23-04-2020

A word of counsel

The most common error on this tariff line is misdeclaration of M15 fuel as low aromatic white spirit, hydrocarbon solvents, or Industrial Mixture Composition Plus (IMPS) to circumvent the PESO licensing and policy-condition requirements. DRI Alert Circular 02/2020-CI dated 23-04-2020 has specifically flagged this substitution pattern; customs officers are instructed to scrutinise product specifications and test reports at the bill-of-entry stage, and a misdeclared consignment faces seizure, confiscation, monetary penalty, and criminal prosecution under the Customs Act, 1962.

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Frequently asked

Does HSN 2710 12 49 require BIS certification?

No, M15 fuel under this tariff line is not subject to a BIS Quality Control Order. Import is governed by Petroleum and Explosives Safety Organisation licensing under the Petroleum Rules, 2002, with the ITC (HS) policy condition (5) of Chapter 27 administered by DGFT per Notification 27/2015-20 dated 16-09-2021.

Which ports are approved for the sea or land import of M15 fuel?

Import is restricted to ports and places approved by the Ministry of Shipping in consultation with the Chief Controller of Explosives and declared as customs ports by the Commissioner of Customs under the Petroleum Rules, 2002; the current approved-port list should be confirmed with PESO before vessel or truck dispatch.

Does the additional duty of customs at 4% ad valorem apply to every consignment?

Notification 53/2017-CUS dated 30-06-2017 provides for an additional duty of customs at 4% ad valorem on this tariff line; importers should verify applicability at the time of filing the bill of entry, as exemption notifications may modify the base position.

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