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HomeHSNChapter 27HSN 2710 19 89

Other cutting oil, hydraulic oil, industrial white oil, jute batching oil, mineral oil for cosmetic industry, transformer oil, not conforming to any BIS standard

Cutting oil, hydraulic oil, transformer oil, industrial white oil

PESO CLEARANCE

HSN 2710 19 89 covers petroleum-derived industrial oils (cutting oil, hydraulic oil, industrial white oil, jute batching oil, mineral oil for cosmetic industry, and transformer oil not conforming to any BIS standard) and is governed by the Petroleum and Explosives Safety Organisation (PESO) licensing regime under the Petroleum Rules, 2002. The tariff line is Free under the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), subject to PESO class-specific licensing and approved-port restrictions. Where the imported product constitutes waste oil, Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016 apply as an additional compliance overlay.

What this is
HSN code
2710 19 89
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
  • Hazardous waste compliance from CPCB
Applicable Partner Government Agencies
PESOPESO·Petroleum and Explosives Safety Organisation

Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade.

Compliance steps
  1. 1
    Obtain a licence from the Chief Controller of Explosives, Petroleum and Explosive Safety Organisation (PESO), Nagpur, covering the petroleum class of the specific product being imported — Class A (e.g. hexane, toluene, naphtha), Class B (e.g. low aromatic white spirit, hydrocarbon solvents, kerosene, MTO), or Class C as applicable. The licence must be current at the time of bill of entry filing.
    Petroleum Rules, 2002 · CCR entry referencing PESO licensing requirement
  2. 2
    Route the consignment only through a port or place approved by the Ministry of Shipping, Government of India, in consultation with the Chief Controller of Explosives, and declared as a customs port by the Commissioner of Customs. Confirm that containers for storing Class A, B, or C petroleum products conform to the specifications prescribed under Rules 4, 5 and 6 of the Petroleum Rules, 2002.
    Petroleum Rules, 2002 (Rules 4, 5, 6 — container specifications; port approval requirement)
  3. 3
    Where the imported material constitutes waste oil, confirm compliance with Para 8(b) of the General Notes regarding import policy of the ITC (HS) and ensure adherence to 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 — ITC (HS) Import Policy · Hazardous Waste (Management and Transboundary Movement) Rules, 2016 (Rules 12 and 13)
A word of counsel

The most common enforcement trap on this tariff line is misdeclaration: kerosene and other petroleum products are frequently declared as low aromatic white spirit, hydrocarbon solvents, or Industrial Mixture Composition Plus (IMPS) to circumvent petroleum-class licensing requirements. Customs officers apply DRI Alert Circular 02/2020-CI dated 23-04-2020 as an active risk-profiling trigger, and a misdeclaration finding exposes the consignment to seizure and the importer to prosecution, irrespective of whether a valid PESO licence exists for the declared product.

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Frequently asked
Does HSN 2710 19 89 require BIS certification?
No. This tariff line is specifically the residual category for petroleum-derived oils that do not conform to any BIS standard; no BIS Quality Control Order covers this HSN. Import is governed by Petroleum and Explosives Safety Organisation licensing under the Petroleum Rules, 2002, with the ITC (HS) Free-import status administered by DGFT.
Does the Free ITC (HS) policy status mean import requires no licence?
No. The Free import status under DGFT Notification 31/2015-20 dated 13-11-2019 means no separate DGFT import licence is required, but the PESO petroleum-class licence from the Chief Controller of Explosives remains mandatory and is a separate, independent requirement at the bill of entry stage.
When do the Hazardous Waste Rules apply to this HSN?
Where the imported product is waste oil, Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016 and Para 8(b) of the General Notes of the ITC (HS) Import Policy apply; consignments that cannot establish non-waste status at the port are treated as hazardous waste imports and subject to that regime.
Last verified against gazette notifications: 2026-05-16. Source: PESO / DGFT / Indian Customs CUSDATA.
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