Automotive diesel fuel, not containing biodiesel, conforming to standard IS 1460
Automotive diesel fuel conforming to IS 1460 (HSD)
HSN 2710 19 44 (Automotive diesel fuel, not containing biodiesel, conforming to IS 1460) is subject to Petroleum and Explosives Safety Organisation (PESO) licensing for import, transport, and storage under the Petroleum Rules, 2002, administered through the Chief Controller of Explosives, PESO, Nagpur. The tariff line is also governed by amended policy condition (5) of Chapter 27 under the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), as notified by 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.
- Petroleum import licence from PESO
- ITC (HS) policy condition declaration from DGFT
- Approved-port clearance from CBIC
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade.
- 1Obtain a valid petroleum import licence from the Chief Controller of Explosives, Petroleum and Explosives Safety Organisation (PESO), Nagpur, covering Class B petroleum products (which includes HSD/automotive diesel fuel). This licence is required for import, transport, and storage, and must be in force at the time the bill of entry is filed.Petroleum Rules, 2002 · DGFT Notification 27/2015-20 dated 16-09-2021 · Amended policy condition (5) of Chapter 27
- 2Route 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 under the Petroleum Rules, 2002. Consignments arriving at unapproved ports are liable to detention and seizure.Petroleum Rules, 2002 (port-approval provisions)
- 3Ensure all containers used for storing the diesel fuel conform to the specifications prescribed under Rules 4, 5, and 6 of the Petroleum Rules, 2002. Additionally, note that an additional duty of customs at 4% ad valorem may apply to this tariff line.Rules 4, 5 and 6 of the Petroleum Rules, 2002 · Notification 53/2017-CUS dated 30-06-2017
The most frequent error on this tariff line is misdeclaration of automotive diesel fuel as low aromatic white spirit, hydrocarbon solvents, or Industrial Mixture Composition Plus (IMPS) — a known risk flagged in DRI Alert Circular 02/2020-CI dated 23-04-2020. Customs officers are specifically sensitised to this misdeclaration; an incorrect product description on the bill of entry invites examination, seizure under the Customs Act, 1962, and DGFT enforcement for violation of policy condition (5) of Chapter 27, independent of the PESO licence position.