Light diesel oil conforming to standard IS 15770
Light diesel oil conforming to IS 15770
HSN 2710 19 43 (Light diesel oil conforming to IS 15770) is subject to Petroleum and Explosives Safety Organisation (PESO) licensing under the Petroleum Rules, 2002 for import, transport, and storage as a Class B petroleum product. The tariff line is Restricted under the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), and import by sea or land is permitted only through ports approved by the Ministry of Shipping and declared as customs ports.
- 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 licence from the Chief Controller of Explosives, Petroleum and Explosive Safety Organisation (PESO), Nagpur, covering import, transport, and storage of this Class B petroleum product before filing the bill of entry. The licence must be current and presented at customs.Petroleum Rules, 2002 · ITC (HS) policy condition 5 of Chapter 27 · DGFT Notification 27/2015-20 dated 16-09-2021
- 2Route the consignment only through a port approved by the Ministry of Shipping in consultation with the Chief Controller and declared as a customs port for petroleum imports. Diversion to an unapproved port renders the consignment liable to seizure under the Petroleum Rules, 2002.Petroleum Rules, 2002 (port-approval provisions)
- 3Ensure containers used for storing this Class B petroleum product conform to the specifications prescribed under Rules 4, 5, and 6 of the Petroleum Rules, 2002. Note that an additional duty of customs at 4% ad valorem may apply to this consignment.Rules 4, 5 and 6 of Petroleum Rules, 2002 · Customs Notification 53/2017-CUS dated 30-06-2017
A recurring enforcement trap on this tariff line is misdeclaration: light diesel oil and similar Class B petroleum products have been presented at customs as low aromatic white spirit, hydrocarbon solvents, or Industrial Mixture Composition Plus (IMPS). Per DRI Alert Circular 02/2020-CI dated 23-04-2020, customs officers are specifically instructed to scrutinise such declarations; a misdeclared consignment is liable to confiscation and prosecution under both Customs Act and PESO licensing provisions, independently of whether the PESO licence is otherwise valid.