Other

Light petroleum oils and preparations (naphtha, solvents, kerosene)

CPCB CLEARANCE · PESO CLEARANCE

HSN 2710 12 90 (Other light oils and preparations) is subject to concurrent licensing by the Petroleum and Explosives Safety Organisation (PESO) under the Petroleum Rules, 2002 and Central Pollution Control Board (CPCB) Extended Producer Responsibility obligations under the Hazardous and Other Wastes (Management and Transboundary Movement) Second Amendment Rules, 2023, effective 1 April 2024. Import is also governed by the Directorate General of Foreign Trade (DGFT) policy condition (5) of Chapter 27, and consignments may enter India only through ports approved by the Ministry of Shipping and declared as customs ports.

What this is

HSN code

2710 12 90

Chapter

27 · Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes

Primary regulator

PESO · Petroleum Rules, 2002 (Class A/B/C petroleum licence)

Customs documentation

Petroleum licence from PESO
EPR compliance certificate from CPCB
Import policy declaration from DGFT

Applicable Partner Government Agencies

CPCBCPCB·Central Pollution Control Board

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 applicable petroleum class — Class A (e.g. petrol, hexane, toluene, naphtha), Class B (e.g. low aromatic white spirit, hydrocarbon solvents, HSD, kerosene, MTO), or Class C — before the consignment is imported, transported, or stored. Ensure containers comply with the specifications in Rules 4, 5 and 6 of the Petroleum Rules, 2002.
Petroleum Rules, 2002 — Rules 4, 5 and 6; PESO Chief Controller licensing requirement
2
Verify and document compliance with Extended Producer Responsibility obligations for used oil under Chapter VII of the Hazardous and Other Wastes (Management and Transboundary Movement) Second Amendment Rules, 2023, effective 1 April 2024. Upload the CPCB EPR compliance documentation in e-Sanchit before filing the bill of entry.
GSR 677(E) dated 18-09-2023; Hazardous and Other Wastes (Management and Transboundary Movement) Second Amendment Rules, 2023
3
Confirm the import satisfies DGFT policy condition (5) of Chapter 27 per DGFT Notification 27/2015-20 dated 16-09-2021. Route the consignment exclusively through a port approved by the Ministry of Shipping and declared as a customs port; note that an additional duty of customs at 4% ad valorem may apply under Notification 53/2017-CUS dated 30-06-2017.
DGFT Notification 27/2015-20 dated 16-09-2021; Petroleum Rules, 2002 (port restriction); Notification 53/2017-CUS dated 30-06-2017

A word of counsel

The most common error on this tariff line is misdeclaration of kerosene or other petroleum products as low aromatic white spirit, hydrocarbon solvents, or Industrial Mixture Composition Plus (IMCP) — a mis-description pattern specifically flagged in DRI Alert Circular 02/2020-CI dated 23-04-2020. Customs officers are alerted to scrutinise product descriptions for this substitution, and a misdeclared consignment faces seizure, monetary penalty, and potential criminal prosecution under the Customs Act, 1962, in addition to PESO licence non-compliance.

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Frequently asked

Does HSN 2710 12 90 require BIS certification?

No, this residual light-oils tariff line is not covered by any BIS Quality Control Order. Import is governed by Petroleum and Explosives Safety Organisation licensing under the Petroleum Rules, 2002 and Central Pollution Control Board Extended Producer Responsibility obligations under the Hazardous and Other Wastes Second Amendment Rules, 2023.

Which ports are permitted for sea or land import of petroleum products under this HSN?

Petroleum may be imported into India only through 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, as required under the Petroleum Rules, 2002.

When does the Extended Producer Responsibility obligation under the 2023 amendment rules take effect for this product?

The EPR conditions under Chapter VII of the Hazardous and Other Wastes (Management and Transboundary Movement) Second Amendment Rules, 2023 are effective from 1 April 2024, per GSR 677(E) dated 18-09-2023; importers must have CPCB-compliant EPR documentation in place before that date.

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