High flash high speed diesel fuel conforming to standard IS 16861
High flash high speed diesel fuel (IS 16861)
HSN 2710 19 49 (High flash high speed diesel fuel conforming to IS 16861) is subject to Petroleum and Explosives Safety Organisation (PESO) licensing under the Petroleum Rules, 2002 for import, transport, and storage of Class-B petroleum products. The tariff line is Restricted under the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT) per amended policy condition (5) of Chapter 27, and import by sea or land is permitted only through ports approved by the Ministry of Shipping and declared as customs ports.
- Petroleum import licence from PESO
- Approved-port declaration to CBIC
- ITC (HS) policy condition compliance from DGFT
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade.
- 1Obtain a valid licence from the Chief Controller of Explosives, Petroleum and Explosive Safety Organization (PESO), Nagpur, covering import, transport, and storage of Class-B petroleum products before filing the bill of entry. High flash high speed diesel fuel falls within the Class-B petroleum category under the Petroleum Rules, 2002.Petroleum Rules, 2002 · DGFT Notification 27/2015-20 dated 16-09-2021 (amended policy condition 5, Chapter 27)
- 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. Petroleum shall not be imported into India by sea or land through any unapproved port, and diversion exposes the consignment to seizure.Petroleum Rules, 2002 (port-restriction provision)
- 3Ensure containers used for storing the imported Class-B petroleum product conform to the specifications prescribed in Rules 4, 5 and 6 of the Petroleum Rules, 2002. Additionally, note that an additional duty of customs at 4% ad valorem may apply under Notification 53/2017-CUS dated 30-06-2017.Rules 4, 5 and 6 of the Petroleum Rules, 2002 · Notification 53/2017-CUS dated 30-06-2017
The most common error on this tariff line is misdeclaration of high flash high speed diesel as low aromatic white spirit, hydrocarbon solvents, or Industrial Mixture Composition Plus (IMPS) to circumvent the PESO licensing and Restricted-import policy condition. Customs officers are specifically alerted to this pattern under DRI Alert Circular 02/2020-CI dated 23-04-2020; a misdeclaration finding triggers confiscation, monetary penalty, and potential criminal liability under the Customs Act, 1962 and the Petroleum Rules, 2002.