Access IndiaPLATFORM
Home›HSN›Chapter 27›HSN 2710 20 90

Other

Petroleum oils with biodiesel, other than waste oils

CPCB CLEARANCE

HSN 2710 20 90 (petroleum oils containing biodiesel, other than waste oils) is subject to Central Pollution Control Board (CPCB) oversight under the Hazardous and Other Wastes (Management and Transboundary Movement) Second Amendment Rules, 2023, effective 1 April 2024. Extended Producer Responsibility conditions for used oil under Chapter VII of those Rules apply as the operative compliance obligation at the bill-of-entry stage.

What this is
HSN code
2710 20 90
Chapter
27 · Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes
Primary regulator
CPCB · Hazardous and Other Wastes (Management and Transboundary Movement) Second Amendment Rules, 2023
Customs documentation
  • EPR compliance declaration from CPCB
  • Waste-oil status declaration from importer
Applicable Partner Government Agencies
CPCBCPCB·Central Pollution Control Board
Compliance steps
  1. 1
    Verify the Extended Producer Responsibility (EPR) obligations for used oil under Chapter VII of the Hazardous and Other Wastes (Management and Transboundary Movement) Second Amendment Rules, 2023, effective 1 April 2024. Ensure all conditions prescribed thereunder are fulfilled before the bill of entry is filed.
    GSR 677(E) dated 18-09-2023 · Hazardous and Other Wastes (Management and Transboundary Movement) Second Amendment Rules, 2023, Chapter VII
  2. 2
    Confirm at the bill-of-entry stage that the consignment is correctly classified as a petroleum oil containing biodiesel and not as a waste oil — the two sub-regimes carry distinct EPR and transboundary-movement obligations under the same Rules.
    Hazardous and Other Wastes (Management and Transboundary Movement) Second Amendment Rules, 2023 · GSR 677(E) dated 18-09-2023
A word of counsel

The most common error on this tariff line is failing to distinguish between the biodiesel-blend petroleum oil regime and the waste-oil regime: consignments misclassified as waste oils attract the full transboundary-movement prior-informed-consent procedure under the Hazardous and Other Wastes Rules, triggering detention and possible confiscation. The EPR conditions under Chapter VII are effective from 1 April 2024; consignments imported without a compliant EPR declaration are treated as non-conforming under GSR 677(E).

Need a regulatory steer on this product?
Speak to a regulatory counsel about your specific HSN, IS, and supplier situation.
Speak to an Expert
Frequently asked
Does HSN 2710 20 90 require BIS certification?
No, petroleum oils containing biodiesel under this tariff line are not within the BIS Quality Control Order regime. Import is governed by the Central Pollution Control Board under the Hazardous and Other Wastes (Management and Transboundary Movement) Second Amendment Rules, 2023, with Extended Producer Responsibility conditions for used oil operative from 1 April 2024.
When did the EPR obligations under Chapter VII of the Hazardous and Other Wastes Second Amendment Rules 2023 take effect?
The obligations took effect from 1 April 2024, as notified by GSR 677(E) dated 18 September 2023. Consignments imported on or after that date must comply with the Chapter VII EPR conditions for used oil.
What distinguishes this tariff line from the waste-oil sub-heading under Chapter 27?
HSN 2710 20 90 covers petroleum oil preparations containing biodiesel that are explicitly categorised as other than waste oils; waste oils attract a separate transboundary-movement prior-informed-consent procedure under the Hazardous and Other Wastes Rules, making correct classification at the bill of entry a substantive compliance obligation rather than a merely administrative one.
Last verified against gazette notifications: 2026-05-16. Source: CPCB / Indian Customs CUSDATA.
Related
ChapterChapter 27 · Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxesHSNPETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, OTHER THAN CRUDE; PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED, CONTAINING BY WEIGHT 70% OR MORE OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS, THESE OILS BEING THE BASIC CONSTITUENTS OF THE PREPARATIONS; WASTE OILSHSNPetroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, containing biodiesel, other than waste oils: