Distillate oil

Petroleum distillate oils, mineral oil fractions

PESO CLEARANCE

HSN 2710 19 61 (Distillate oil) is subject to Petroleum and Explosives Safety Organisation (PESO) licensing under the Petroleum Rules, 2002, administered through the Chief Controller of Explosives, Nagpur. Import is restricted to ports and places approved by the Ministry of Shipping in consultation with the Chief Controller and declared as customs ports by the Commissioner of Customs.

What this is

HSN code

2710 19 61

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
Approved-port declaration to CBIC
Product specification from exporter

Applicable Partner Government Agencies

PESOPESO·Petroleum and Explosives Safety Organisation

Compliance steps

1
Obtain a valid licence from the Chief Controller of Explosives, Petroleum and Explosive Safety Organisation (PESO), Nagpur, covering the import, transport and storage of the relevant petroleum class (Class A, B or C) before filing the bill of entry. Ensure containers comply with Rules 4, 5 and 6 of the Petroleum Rules, 2002.
Petroleum Rules, 2002 · Rules 4, 5 and 6 of the Petroleum Rules, 2002
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. Import through any unapproved port renders the consignment liable to seizure.
Petroleum Rules, 2002 (port-approval provisions)
3
Provide accurate product specifications and declarations at the bill of entry to counter the elevated misdeclaration risk on this tariff line. Distillate oil has been misdeclared as pressed distillate oil or as low aromatic white spirit, hydrocarbon solvents, or Industrial Mixture Composition Plus (IMPS), attracting DRI scrutiny and undervaluation enforcement.
DRI Alert Circular 12/13 · DRI Alert Circular 02/2020-CI dated 23-04-2020

A word of counsel

The persistent misdeclaration pattern on this tariff line — declaring base oil as pressed distillate oil, or kerosene as low aromatic white spirit or IMPS — has placed HSN 2710 19 61 consignments under heightened DRI scrutiny. A customs officer finding a product-description discrepancy between the bill of entry and the actual petroleum class will treat the misdeclaration as a deliberate undervaluation, exposing the importer to confiscation, monetary penalty, and prosecution under the Customs Act, 1962, independently of any PESO licence breach.

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Frequently asked

Does HSN 2710 19 61 require BIS certification?

No, distillate oil under this tariff line is not covered by any BIS Quality Control Order. Import is governed by the Petroleum and Explosives Safety Organisation under the Petroleum Rules, 2002, which requires a licence from the Chief Controller of Explosives, Nagpur, and restricts import to approved customs ports.

Which ports are approved for the import of petroleum products under the Petroleum Rules, 2002?

Import is permitted only through ports and places approved by the Ministry of Shipping in consultation with the Chief Controller and declared as customs ports by the Commissioner of Customs; the operative approved-port list should be confirmed with PESO before placing the purchase order.

What enforcement risk arises if distillate oil is misdeclared as a different petroleum product or solvent?

DRI Alert Circulars 12/13 and 02/2020-CI dated 23-04-2020 flag base oil misdeclared as pressed distillate oil and kerosene misdeclared as low aromatic white spirit or IMPS; a confirmed misdeclaration attracts confiscation, monetary penalty, and potential prosecution for undervaluation under the Customs Act, 1962.

Last verified against gazette notifications: 2026-05-16. Source: PESO / Indian Customs CUSDATA.