Kerosene intermediate
Kerosene intermediate, petroleum Class-B product
HSN 2710 19 31 (Kerosene intermediate) is subject to Petroleum and Explosives Safety Organisation (PESO) licensing under the Petroleum Rules, 2002, administered by the Chief Controller of Explosives, Nagpur. Import is also subject to the amended policy condition (5) of Chapter 27 under the ITC (HS) policy administered by the Directorate General of Foreign Trade (DGFT). Import by sea or land is restricted to ports and places approved by the Ministry of Shipping and declared as customs ports.
- Petroleum import licence from PESO
- Approved-port declaration to CBIC
- ITC (HS) policy condition compliance
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade.
- 1Obtain a petroleum import licence from the Chief Controller of Explosives, Petroleum and Explosive Safety Organization (PESA), Nagpur, covering Class-B petroleum products before filing the bill of entry. Kerosene falls within the Class-B category alongside low aromatic white spirit, hydrocarbon solvents, HSD, and MTO, and no import is lawful without this licence.Petroleum Rules, 2002 · ITC (HS) amended policy condition (5) of Chapter 27 · DGFT Notification 27/2015-20 dated 16-09-2021
- 2Route the consignment exclusively through a port or place approved for petroleum import by the Ministry of Shipping in consultation with the Chief Controller and declared as a customs port. Import through any non-approved port renders the consignment liable to seizure under the Petroleum Rules, 2002.Petroleum Rules, 2002 (port-restriction provision)
- 3Ensure storage and transport containers conform to the specifications prescribed in Rules 4, 5 and 6 of the Petroleum Rules, 2002. Non-conforming containers constitute a licence violation independent of the import clearance, and customs officers are alerted to misdeclaration of kerosene as low aromatic white spirit, hydrocarbon solvents, or IMPS per DRI Alert Circular 02/2020-CI dated 23-04-2020.Rules 4, 5 and 6 of the Petroleum Rules, 2002 · DRI Alert Circular 02/2020-CI dated 23-04-2020
The most persistent error on this tariff line is misdeclaration: kerosene intermediates arriving under descriptions such as 'low aromatic white spirit', 'hydrocarbon solvents', or 'Industrial Mixture Composition Plus (IMPS)' are specifically flagged in DRI Alert Circular 02/2020-CI. Customs officers apply enhanced scrutiny to product descriptions and chemical compositions at the bill-of-entry stage; a misdeclaration finding attracts confiscation, monetary penalty, and potential prosecution under the Customs Act, 1962, independently of any PESO licence deficiency.