Other, containing polychlorinated terphenyls(PCTs) or polybrominated biphenyls (PBBs), whether or not also containing polychlorinated biphenyls (PCBs) at a concentration level of less than 50 mg/kg kg.

Waste oils containing PCTs or PBBs (petroleum-based)

PESO CLEARANCE

HSN 2710 91 20 (waste oils containing polychlorinated terphenyls or polybrominated biphenyls) is subject to Petroleum and Explosives Safety Organisation (PESO) licensing under the Petroleum Rules, 2002, and to compliance with 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 administered by the Directorate General of Foreign Trade (DGFT) per DGFT Notification 44/2025-26 dated 15-10-2025, subject to policy condition 3 of Chapter 27. Import by sea or land is permitted only through ports approved by the Ministry of Shipping and declared as customs ports.

What this is

HSN code

2710 91 20

Chapter

27 · Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes

Primary regulator

PESO · Petroleum Rules, 2002; Hazardous Waste (Management and Transboundary Movement) Rules, 2016

Customs documentation

Petroleum import licence from PESO
Hazardous waste compliance from CPCB
ITC (HS) policy condition 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
Obtain a petroleum import licence from the Chief Controller of Explosives under the Petroleum and Explosives Safety Organisation before filing the bill of entry. The licence must cover the class of petroleum product being imported, and container specifications must conform to Rules 4, 5 and 6 of the Petroleum Rules, 2002.
Petroleum Rules, 2002 · Rules 4, 5 and 6 · PESO (Chief Controller of Explosives, Nagpur)
2
Ensure compliance with Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016, as this waste oil falls within the hazardous waste regime under Para 8(b) of the General Notes of the ITC (HS) import policy. Non-compliance renders the consignment liable to refusal of clearance and re-export.
Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016 · Para 8(b) of ITC (HS) General Notes
3
Route the consignment only through a port approved by the Ministry of Shipping and declared as a customs port for petroleum imports, as required under the Petroleum Rules, 2002. Confirm that the ITC (HS) Restricted-import policy condition 3 of Chapter 27 is satisfied, per DGFT Notification 44/2025-26 dated 15-10-2025.
Petroleum Rules, 2002 (port approval provision) · DGFT Notification 44/2025-26 dated 15-10-2025

A word of counsel

The most common error on this tariff line is treating the PESO petroleum licence as the sole clearance requirement and overlooking the independent hazardous-waste compliance track under Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016. Both regimes operate concurrently; a consignment with a current PESO licence but without hazardous-waste movement documentation will be detained at the approved port. Additionally, misdeclaration of petroleum-based waste as low aromatic white spirit or similar solvents has been flagged in DRI Alert Circular 02/2020-CI dated 23-04-2020 and will attract confiscation and penalty.

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Frequently asked

Does HSN 2710 91 20 require BIS certification?

No, waste oils containing PCTs or PBBs are not within the BIS Quality Control Order regime. 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 administered by DGFT.

Which ports are approved for the import of petroleum products under HSN 2710 91 20?

Import by sea or land is permitted only through ports approved by the Ministry of Shipping in consultation with the Chief Controller and declared as customs ports under the Petroleum Rules, 2002; the current approved-port list should be confirmed with PESO before vessel departure.

Does the Finance Bill 2025 change the import treatment of this tariff line?

The Finance Bill 2025 applies with effect from 01-05-2025 and should be read alongside DGFT Notification 44/2025-26 dated 15-10-2025, which confirms the Restricted-import status and policy condition 3 of Chapter 27; importers should verify the current duty and policy position at the time of filing the bill of entry.

Last verified against gazette notifications: 2026-05-16. Source: PESO / DGFT / Indian Customs CUSDATA.