Other lubricating oil, not conforming to any BIS standard
Lubricating oil not conforming to BIS standard (petroleum-based)
HSN 2710 19 79 (Other lubricating oil, not conforming to any BIS standard) is subject to Petroleum and Explosives Safety Organisation (PESO) licensing under the Petroleum Rules, 2002 for the import, transport, and storage of petroleum products classified as Class A, Class B, or Class C. The tariff line is Free under the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT) per DGFT Notification 31/2015-20 dated 13-11-2019, subject to port-of-entry restrictions and hazardous-waste compliance where applicable.
- Petroleum licence from PESO
- Approved-port declaration to CBIC
- Hazardous waste 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 at the Petroleum and Explosives Safety Organisation (PESO), Nagpur covering the applicable petroleum class (Class A, B, or C) before import, transport, or storage. The licence must address the container specifications prescribed under Rules 4, 5, and 6 of the Petroleum Rules, 2002.Petroleum Rules, 2002 · Rules 4, 5 and 6 of the Petroleum Rules, 2002
- 2Route the consignment only through a sea or land port duly approved by the Ministry of Shipping in consultation with the Chief Controller and declared as a customs port by the Commissioner of Customs. Arrival at an unapproved port renders the consignment liable to detention and enforcement under the Petroleum Rules, 2002.Petroleum Rules, 2002 · DGFT Notification 31/2015-20 dated 13-11-2019
- 3Where the consignment constitutes waste oil, confirm compliance with Paragraph 8(b) of the General Notes regarding import policy of ITC (HS) and with Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016 before filing the bill of entry.Para 8(b) of General Notes of ITC (HS) · Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016
A recurring error on this tariff line is misdeclaration of kerosene or other petroleum products as low aromatic white spirit, hydrocarbon solvents, or industrial mixture composition plus (IMPS) to circumvent PESO licensing requirements — a practice flagged in DRI Alert Circular 02/2020-CI dated 23-04-2020. Customs officers are alert to this misdeclaration pattern; a detected misdeclaration attracts seizure, monetary penalty, and potential prosecution under the Customs Act, 1962, independent of any PESO-licence violation. Declaration of the correct petroleum class and product description is therefore critical at the bill of entry stage.