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
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.
- Import licence from PESO
- Approved-port declaration to CBIC
- Hazardous waste compliance from CPCB
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade.
- 1Obtain 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
- 2Route 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)
- 3Where 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)
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.