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HomeHSNChapter 27HSN 2710 19 42

Vacuum gas oil

Vacuum gas oil, petroleum distillate for refinery processing

PESO CLEARANCE

HSN 2710 19 42 (Vacuum gas oil) is subject to Petroleum and Explosives Safety Organisation (PESO) licensing under the Petroleum Rules, 2002, with import restricted to approved ports declared as customs ports in consultation with the Chief Controller of Explosives. The Directorate General of Foreign Trade (DGFT) Restricted-import policy condition 5 of Chapter 27 applies as the overarching ITC (HS) policy overlay, as amended by DGFT Notification 27/2015-20 dated 16-09-2021.

What this is
HSN code
2710 19 42
Chapter
27 · Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes
Primary regulator
PESO · Petroleum Rules, 2002
Customs documentation
  • Import licence from PESO
  • ITC (HS) policy compliance from DGFT
  • Approved-port declaration to CBIC
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. 1
    Obtain a licence from the Chief Controller of Explosives, Petroleum and Explosive Safety Organization (PESA), Nagpur, covering the import, transport, and storage of the relevant petroleum class before the bill of entry is filed. Vacuum gas oil falls within the petroleum-product classes requiring this licence under the Petroleum Rules, 2002.
    Petroleum Rules, 2002 · DGFT Notification 27/2015-20 dated 16-09-2021 (amended policy condition 5 of Chapter 27)
  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. Importation through any non-approved port renders the consignment liable to seizure and enforcement under the Petroleum Rules, 2002.
    Petroleum Rules, 2002 (port-approval provision)
  3. 3
    Ensure containers used for storing the imported vacuum gas oil conform to the specifications prescribed under Rules 4, 5 and 6 of the Petroleum Rules, 2002. Non-conforming containers are a separate regulatory violation independent of the import licence.
    Rules 4, 5 and 6 of the Petroleum Rules, 2002
A word of counsel

Customs authorities flag vacuum gas oil as a product liable to misdeclaration as low aromatic white spirit, hydrocarbon solvents, or industrial mixture composition plus (IMPS) — a risk highlighted in DRI Alert Circular 02/2020-CI dated 23-04-2020. Consignments with descriptors that do not precisely match the tariff classification attract enhanced scrutiny, and a misdeclaration finding triggers confiscation and monetary penalty independently of any PESO licence non-compliance. Ensure the commercial invoice, bill of lading, and certificate of analysis all carry the identical product description and technical specifications.

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Frequently asked
Does HSN 2710 19 42 require BIS certification?
No, vacuum gas oil is not covered by any BIS Quality Control Order. Import is governed by the Petroleum and Explosives Safety Organisation under the Petroleum Rules, 2002, subject to the ITC (HS) Restricted-import policy condition 5 of Chapter 27 administered by DGFT.
Which ports are approved for the import of petroleum products under this tariff line?
Import is permitted 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 specified in the Petroleum Rules, 2002.
What is the consequence of a misdeclaration of vacuum gas oil as a solvent or hydrocarbon blend?
A misdeclaration finding — as flagged in DRI Alert Circular 02/2020-CI dated 23-04-2020 — attracts confiscation of the consignment and monetary penalty under the Customs Act, 1962, in addition to any separate enforcement action under the Petroleum Rules, 2002.
Last verified against gazette notifications: 2026-05-16. Source: PESO / DGFT / Indian Customs CUSDATA.
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