Engine oil conforming to standard IS 14234

Engine oil conforming to IS 14234 standard

PESO CLEARANCE

HSN 2710 19 73 (Engine oil conforming to standard IS 14234) is subject to Petroleum and Explosives Safety Organisation (PESO) licensing under the Petroleum Rules, 2002, administered through the Chief Controller of Explosives. As a Class-C petroleum product, import, transport, and storage each require a PESO licence, and import by sea or land is permitted only through ports approved by the Ministry of Shipping and declared as customs ports by the Commissioner of Customs.

What this is

HSN code

2710 19 73

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
Container specification compliance from PESO

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 Explosives Safety Organisation (PESO), Nagpur, covering import, transport, and storage of the Class-C petroleum product before filing the bill of entry. The licence must be current and must specify the approved port of import.
Petroleum Rules, 2002 — import and storage licensing requirement for Class-C petroleum products
2
Route the consignment only through a port approved by the Ministry of Shipping in consultation with the Chief Controller and declared as a customs port by the Commissioner of Customs. Import by sea or land through any non-approved port renders the consignment liable to seizure under the Petroleum Rules, 2002.
Petroleum Rules, 2002 — approved-port requirement for petroleum imports
3
Ensure all containers used for storing the imported engine oil conform to the specifications prescribed in Rules 4, 5 and 6 of the Petroleum Rules, 2002. Non-conforming containers constitute a separate Rules violation independent of the import licence status.
Rules 4, 5 and 6 of the Petroleum Rules, 2002

A word of counsel

The most common error on this tariff line is treating the PESO import licence as sufficient without verifying that the nominated port of discharge is both Ministry of Shipping-approved and declared as a customs port — a mismatch between the port named on the licence and the actual port of discharge triggers detention and potential confiscation regardless of licence validity. Additionally, customs officers are on alert for engine oil or hydrocarbon products misdeclared as low aromatic white spirit or industrial mixture composition plus (IMPS); consignments suspected of misdeclaration are referred to DRI per Alert Circular 02/2020-CI dated 23-04-2020.

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Frequently asked

Does HSN 2710 19 73 require BIS certification?

No, this tariff line is not covered by a BIS Quality Control Order. Import is governed by the Petroleum and Explosives Safety Organisation under the Petroleum Rules, 2002, requiring a licence from the Chief Controller of Explosives for import, transport, and storage of this Class-C petroleum product.

Are all Indian ports available for importing engine oil under this HSN?

No. Petroleum may be imported only through ports approved by the Ministry of Shipping in consultation with the Chief Controller of Explosives and formally declared as customs ports by the Commissioner of Customs, as required under the Petroleum Rules, 2002.

What is the risk if engine oil under this HSN is misdeclared as a hydrocarbon solvent?

Misdeclaration as low aromatic white spirit, hydrocarbon solvents, or IMPS is a flagged evasion pattern under DRI Alert Circular 02/2020-CI dated 23-04-2020; detection exposes the consignment to seizure, confiscation, and criminal liability under the Customs Act, 1962.

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