Insulating oil for transformer and circuit-breaker (transformer and circuit-breaker oils) conforming to standard IS 335 or IS 12463
Transformer and circuit-breaker insulating oils (IS 335, IS 12463)
HSN 2710 19 85 (transformer and circuit-breaker insulating oil) is subject to Petroleum and Explosives Safety Organisation (PESO) licensing under the Petroleum Rules, 2002, administered by the Chief Controller of Explosives, Nagpur. 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.
- Import licence from PESO
- Approved-port declaration to CBIC
- Container specification compliance from importer
- 1Obtain a licence from the Chief Controller of Explosives, Petroleum and Explosives Safety Organisation, Nagpur, covering import, transport and storage of the petroleum class to which the insulating oil belongs before filing the bill of entry. The licence must be current and produced at customs.Petroleum Rules, 2002 · PESO licensing requirement for petroleum class import
- 2Route 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. Arrival at an unapproved port renders the consignment liable to seizure under the Petroleum Rules, 2002.Petroleum Rules, 2002 (port approval provisions)
- 3Verify that all containers used for storing the insulating oil meet the specifications prescribed under Rules 4, 5 and 6 of the Petroleum Rules, 2002. Non-conforming containers constitute a licensing violation independent of the import clearance.Rules 4, 5 and 6 of the Petroleum Rules, 2002
Transformer insulating oil is routinely misdeclared as low aromatic white spirit, hydrocarbon solvents, or industrial mixture composition plus (IMPS) — a pattern flagged in DRI Alert Circular 02/2020-CI dated 23-04-2020. Customs officers apply enhanced scrutiny to petroleum-product descriptions on this basis; misdeclaration attracts confiscation, monetary penalty, and criminal liability under the Customs Act, 1962, separate from any PESO licence contravention. Ensure the bill of entry description matches the IS 335 or IS 12463 product specification precisely.