Kerosene conforming to standard IS 1459
Kerosene conforming to IS 1459 specification
HSN 2710 19 32 (Kerosene conforming to standard IS 1459) is subject to licensing by the Petroleum and Explosives Safety Organisation (PESO) under the Petroleum Rules, 2002, covering import, transport, and storage of Class-B petroleum products. Import is additionally permitted only through ports approved by the Ministry of Shipping and declared as Customs ports, with the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT) operative under amended Policy Condition 5 of Chapter 27.
- Import licence from PESO
- Approved-port declaration to CBIC
- ITC (HS) Policy Condition 5 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. The licence must address import, transport, and storage in terms of the Petroleum Rules, 2002.Petroleum Rules, 2002 · ITC (HS) Policy Condition 5 of Chapter 27 · DGFT Notification 27/2015-20 dated 16-09-2021
- 2Route the consignment exclusively through a port approved by the Ministry of Shipping in consultation with the Chief Controller and declared as a Customs port. Arrival at any unapproved port renders the consignment liable to seizure under the Petroleum Rules, 2002.Petroleum Rules, 2002 (port-of-import provision)
- 3Confirm that containers used for storing Class-B petroleum products conform to the specifications prescribed under Rules 4, 5, and 6 of the Petroleum Rules, 2002. Non-conforming containers constitute a separate licence violation. Additionally, be alert to misdeclaration risk: kerosene is flagged as frequently misdeclared as low aromatic white spirit, hydrocarbon solvents, or IMPS.Rules 4, 5 and 6 of the Petroleum Rules, 2002 · DRI Alert Circular 02/2020-CI dated 23-04-2020
The most common error on this tariff line is underestimating the misdeclaration exposure: kerosene is a notified misdeclaration-risk product and consignments described as low aromatic white spirit, hydrocarbon solvents, or Industrial Mixture Composition Plus (IMPS) attract enhanced scrutiny and potential seizure under DRI Alert Circular 02/2020-CI. A correct product description tied to the IS 1459 specification, alongside the PESO licence that explicitly names kerosene, is the first line of defence against a confiscation finding.