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HomeHSNChapter 27HSN 2710 19 78

Other lubricating oil, conforming to any other BIS standard

Lubricating oil conforming to BIS standard (petroleum-based)

PESO CLEARANCE

HSN 2710 19 78 (Other lubricating oil, conforming to any other BIS standard) is subject to licensing by the Petroleum and Explosives Safety Organisation (PESO) under the Petroleum Rules, 2002, administered through the Chief Controller of Explosives. Import is permitted only through ports and places approved by the Ministry of Shipping and declared as customs ports by the Commissioner of Customs, in consultation with the Chief Controller.

What this is
HSN code
2710 19 78
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 importer
Applicable Partner Government Agencies
PESOPESO·Petroleum and Explosives Safety Organisation
Compliance steps
  1. 1
    Obtain a licence from the Chief Controller of Explosives, Petroleum and Explosive Safety Organization (PESA), Nagpur, before importing. The licence must cover the specific petroleum class applicable to the lubricating oil — Class A, B, or C — and the import, transport, and storage activities contemplated.
    Petroleum Rules, 2002 · PESO licensing requirement for Class A/B/C petroleum products
  2. 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. Diversion to an unapproved port renders the import unlawful under the Petroleum Rules, 2002.
    Petroleum Rules, 2002 (approved-port requirement)
  3. 3
    Ensure all containers used for storing the imported petroleum product conform to the specifications prescribed under Rules 4, 5, and 6 of the Petroleum Rules, 2002. Non-conforming containers constitute a separate Rules violation independent of the import licence.
    Rules 4, 5 and 6 of the Petroleum Rules, 2002
A word of counsel

A recurring enforcement trigger on this tariff line is misdeclaration of petroleum products as low aromatic white spirit, hydrocarbon solvents, or industrial mixture composition plus (IMPS) to avoid PESO licensing scrutiny. Customs officers are directed to verify product identity against the declared description; consignments found to be misdeclared are liable to seizure and referral to the Directorate of Revenue Intelligence per DRI Alert Circular 02/2020-CI dated 23-04-2020. Ensure the product description on the bill of entry, commercial invoice, and test certificate are mutually consistent before filing.

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Frequently asked
Does HSN 2710 19 78 require BIS certification?
No, this tariff line is not covered by a BIS Quality Control Order. Import is governed by Petroleum and Explosives Safety Organisation licensing under the Petroleum Rules, 2002, which requires a licence from the Chief Controller of Explosives for all Class A, B, and C petroleum products.
Which ports are approved for import of petroleum products under this tariff line?
Import is permitted only through ports approved by the Ministry of Shipping in consultation with the Chief Controller and declared as customs ports by the Commissioner of Customs; the approved list must be confirmed with PESO and CBIC before vessel nomination.
What are the consequences if lubricating oil is misdeclared as a hydrocarbon solvent or IMPS at the bill of entry?
Misdeclaration exposes the consignment to seizure and the importer to prosecution; DRI Alert Circular 02/2020-CI dated 23-04-2020 specifically flags low aromatic white spirit, hydrocarbon solvents, and IMPS as common misdeclaration vehicles for regulated petroleum products.
Last verified against gazette notifications: 2026-05-16. Source: PESO / Indian Customs CUSDATA.
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