Containing polychlorinated biphenyls (PCBs)at a concentration level of 50 mg/kg or more
Waste oils containing polychlorinated biphenyls at high concentration
HSN 2710 91 10 (waste oils containing PCBs at ≥50 mg/kg) is subject to Petroleum and Explosives Safety Organisation (PESO) licensing under the Petroleum Rules, 2002, and to Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016. The tariff line is Restricted under the ITC (HS) import policy per Directorate General of Foreign Trade (DGFT) Notification 44/2025-26, with import permitted only through approved ports declared by the Commissioner of Customs.
- Petroleum import licence from PESO
- Hazardous waste import authorisation from CPCB
- ITC (HS) policy condition 3 compliance from DGFT
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 Organization (PESO), Nagpur, covering import, transport and storage of the petroleum product category. The licence must be current at the bill-of-entry stage; import without a valid PESO licence constitutes a Petroleum Rules, 2002 contravention.Petroleum Rules, 2002 · DGFT Notification 44/2025-26 dated 15-10-2025 · ITC (HS) policy condition 3 of Chapter 27
- 2Ensure compliance with Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016, and with Para 8(b) of the General Notes regarding import policy of ITC (HS), as waste oils containing PCBs at ≥50 mg/kg are classified as hazardous waste. Non-compliance attracts detention and refusal of out-of-charge.Hazardous Waste (Management and Transboundary Movement) Rules, 2016 · Para 8(b), General Notes, ITC (HS) Import Policy
- 3Route the consignment only 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. Verify container specifications conform to Rules 4, 5 and 6 of the Petroleum Rules, 2002 before loading.Petroleum Rules, 2002 · Finance Bill 2025 w.e.f. 01-05-2025
The most common error on this tariff line is misclassifying the consignment as a non-hazardous petroleum solvent or industrial mixture — a practice flagged in DRI Alert Circular 02/2020-CI dated 23-04-2020, which specifically identifies kerosene and petroleum products misdeclared as low aromatic white spirit, hydrocarbon solvents, or Industrial Mixture Composition Plus (IMPS). Such misdeclaration attracts seizure under the Customs Act, 1962 in addition to Petroleum Rules and Hazardous Waste Rules enforcement; the PCB concentration threshold of 50 mg/kg is a tariff-determining fact that customs officers are directed to verify at examination.