Other

Waste oils containing PCBs, PCTs or polybrominated biphenyls

PESO CLEARANCE

HSN 2710 91 90 (waste oils containing polychlorinated biphenyls, polychlorinated terphenyls or polybrominated biphenyls) 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 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, with import permitted only through PESO-approved and customs-notified ports.

What this is

HSN code

2710 91 90

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 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
Obtain a petroleum licence from the Chief Controller of Explosives, Petroleum and Explosive Safety Organisation (PESO), Nagpur, covering the import, transport and storage of the relevant petroleum class (Class A, B or C) before filing the bill of entry. Container specifications must conform to Rules 4, 5 and 6 of the Petroleum Rules, 2002.
Petroleum Rules, 2002 — Rules 4, 5, 6 · DGFT Notification 44/2025-26 dated 15-10-2025 · policy condition 3 of Chapter 27
2
Ensure compliance with Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016 and Para 8(b) of the General Notes regarding import policy of ITC (HS) for waste imports. The Finance Bill 2025 amendments are operative with effect from 01-05-2025 and must be factored into the regulatory filing.
Hazardous Waste (Management and Transboundary Movement) Rules, 2016 — Rules 12 and 13 · Para 8(b) of General Notes to ITC (HS) Import Policy · Finance Bill 2025 w.e.f. 01-05-2025
3
Route the consignment exclusively through a port approved by the Ministry of Shipping in consultation with the Chief Controller and declared as a customs port by the Commissioner of Customs. Diversion to an unapproved port constitutes a Petroleum Rules violation and renders the consignment liable to detention and seizure.
Petroleum Rules, 2002 — designated-port provision · DRI Alert Circular 02/2020-CI dated 23-04-2020

A word of counsel

The most persistent enforcement trap on this tariff line is misdeclaration: waste oils containing PCBs or PCTs are routinely presented as low aromatic white spirit, hydrocarbon solvents, or Industrial Mixture Composition Plus (IMPS), triggering DRI scrutiny under Alert Circular 02/2020-CI dated 23-04-2020. A misdeclaration finding converts the import into an unauthorised Restricted-import breach under DGFT Notification 44/2025-26 and a simultaneous Hazardous Waste Rules contravention — both enforcement actions run concurrently, exposing the importer to confiscation, monetary penalty and criminal liability.

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 91 90 require BIS certification?

No, no BIS Quality Control Order covers waste oils containing PCBs, PCTs or polybrominated biphenyls. Import is governed by Petroleum and Explosives Safety Organisation licensing under the Petroleum Rules, 2002, overlaid by the Hazardous Waste (Management and Transboundary Movement) Rules, 2016 and the DGFT Restricted-import policy under Notification 44/2025-26.

Which ports are approved for the import of petroleum products under this tariff line?

Import is restricted to ports approved by the Ministry of Shipping in consultation with the Chief Controller of Explosives and declared as customs ports by the Commissioner of Customs, per the Petroleum Rules, 2002; the current approved-port list should be confirmed with PESO before vessel departure.

Do the Hazardous Waste Rules apply even when the waste oil volume is small?

Yes. Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016 and Para 8(b) of the General Notes to the ITC (HS) Import Policy apply to all imports of waste under this CTI regardless of quantity, with no de-minimis carve-out in the regulatory record.

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