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HomeHSNChapter 27HSN 2710 91 10

Containing polychlorinated biphenyls (PCBs)at a concentration level of 50 mg/kg or more

Waste oils containing polychlorinated biphenyls at high concentration

PESO CLEARANCE

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.

What this is
HSN code
2710 91 10
Chapter
27 · Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes
Primary regulator
PESO · Petroleum Rules, 2002 and Hazardous Waste (Management and Transboundary Movement) Rules, 2016
Customs documentation
  • Petroleum import licence from PESO
  • Hazardous waste import authorisation from CPCB
  • ITC (HS) policy condition 3 compliance from DGFT
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 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
  2. 2
    Ensure 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
  3. 3
    Route 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
A word of counsel

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.

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Frequently asked
Does HSN 2710 91 10 require BIS certification?
No, waste oils containing PCBs are not covered by any BIS Quality Control Order. Import is governed by Petroleum and Explosives Safety Organisation licensing under the Petroleum Rules, 2002, with a concurrent hazardous-waste compliance requirement under the Hazardous Waste (Management and Transboundary Movement) Rules, 2016, and the ITC (HS) Restricted-import policy under DGFT Notification 44/2025-26.
Which ports are approved for import of petroleum products under this tariff line?
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, as prescribed under the Petroleum Rules, 2002.
Does the PCB concentration threshold of 50 mg/kg affect the applicable compliance regime?
Yes. The 50 mg/kg threshold is the tariff-classification trigger for this specific 8-digit CTI; consignments falling below this concentration are classified under a different subheading and attract a distinct regulatory regime under Chapter 27.
Last verified against gazette notifications: 2026-05-16. Source: PESO / DGFT / Indian Customs CUSDATA.
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