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HomeHSNChapter 27HSN 2710 19 85

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)

PESO CLEARANCE

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.

What this is
HSN code
2710 19 85
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 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
  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. Arrival at an unapproved port renders the consignment liable to seizure under the Petroleum Rules, 2002.
    Petroleum Rules, 2002 (port approval provisions)
  3. 3
    Verify 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
A word of counsel

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.

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Frequently asked
Does HSN 2710 19 85 require BIS certification?
No, no BIS Quality Control Order covers transformer and circuit-breaker insulating oils under this tariff line. 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, for import, transport and storage.
Which ports are approved for import of petroleum products under the Petroleum Rules, 2002?
Only 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 are permitted; the approved list should be confirmed with PESO and the relevant Customs Commissionerate before shipment.
What enforcement risk arises if insulating oil is described as hydrocarbon solvent or IMPS on the shipping documents?
Misdeclaration as low aromatic white spirit, hydrocarbon solvents, or IMPS triggers detention, confiscation and monetary penalty under the Customs Act, 1962, and a separate PESO licence contravention, as flagged in DRI Alert Circular 02/2020-CI dated 23-04-2020.
Last verified against gazette notifications: 2026-05-16. Source: PESO / Indian Customs CUSDATA.
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