Gas oil

Gas oil, petroleum distillates for fuel use

HSN 2710 19 41 (Gas oil) is subject to Petroleum and Explosives Safety Organisation (PESO) licensing under the Petroleum Rules, 2002, administered by the Chief Controller of Explosives, Nagpur, for import, transport, and storage. The tariff line is also governed by amended policy condition (5) of Chapter 27 under the Directorate General of Foreign Trade (DGFT) Notification 27/2015-20 dated 16-09-2021. Import by sea or land is permitted only through ports and places approved by the Ministry of Shipping and declared as customs ports.

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

1. 1
   Obtain a licence from the Chief Controller of Explosives, Petroleum and Explosive Safety Organization (PESA), Nagpur, covering import, transport, and storage of the relevant petroleum class before filing the bill of entry. Gas oil falls under Class B petroleum products; the licence must be current at the time of import.
   Petroleum Rules, 2002 · amended policy condition (5) of Chapter 27 · DGFT Notification 27/2015-20 dated 16-09-2021
2. 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. Diversion to an unapproved port renders the import liable to seizure under the Petroleum Rules, 2002.
   Petroleum Rules, 2002 (port-approval provision)
3. 3
   Confirm 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 licence violation independent of the import clearance.
   Rules 4, 5 and 6 of the Petroleum Rules, 2002