Other

Waste oils and other petroleum preparations (Class A, B, C)

PESO CLEARANCE

HSN 2710 99 00 (other petroleum oils, preparations, and waste oils) is subject to Petroleum and Explosives Safety Organisation (PESO) licensing under the Petroleum Rules, 2002, with import restricted under ITC (HS) policy condition (3) to Chapter 27 administered by the Directorate General of Foreign Trade (DGFT). Waste-oil consignments are additionally governed by Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016. Import by sea or land is permitted only through ports approved by the Ministry of Shipping and declared as customs ports by the Commissioner of Customs.

What this is

HSN code

2710 99 00

Chapter

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

Primary regulator

PESO · Petroleum Rules, 2002

Customs documentation

Licence from PESO
Approved-port declaration to CBIC
ITC (HS) policy condition 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 licence from the Chief Controller of Explosives, Petroleum and Explosive Safety Organisation (PESA), Nagpur, covering the class of petroleum product to be imported — Class A (petrol, hexane, toluene, naphtha), Class B (low aromatic white spirit, hydrocarbon solvents, HSD, kerosene, MTO), or Class C. The licence must be current at the time of filing the bill of entry and must cover the specific petroleum class of the consignment.
Petroleum Rules, 2002 · ITC (HS) policy condition (3) to Chapter 27
2
Route the consignment only 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. Confirm that storage containers at the port comply with the container specifications prescribed under Rules 4, 5 and 6 of the Petroleum Rules, 2002.
Petroleum Rules, 2002 · Rules 4, 5 and 6 of the Petroleum Rules, 2002
3
If the consignment constitutes waste oil, verify compliance with paragraph 8(b) of the General Notes regarding import policy of the ITC (HS) and Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016 before filing the bill of entry.
Para 8(b) of ITC (HS) General Notes · Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016

A word of counsel

The most common error on this tariff line is misdeclaration of kerosene or other Class A/B petroleum products as low aromatic white spirit, hydrocarbon solvents, or industrial mixture composition plus (IMPS) to circumvent the PESO licence requirement. Customs authorities act on DRI Alert Circular 02/2020-CI dated 23-04-2020, and consignments subject to misdeclaration are liable to seizure, confiscation, and monetary penalty under the Customs Act, 1962, independent of any Petroleum Rules contravention.

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Frequently asked

Does HSN 2710 99 00 require BIS certification?

No, petroleum oils and waste oils under this residual tariff line 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 the ITC (HS) Restricted-import policy condition (3) to Chapter 27 administered by DGFT.

Is the PESO licence sufficient for all sub-categories under this HSN, including waste oils?

No. Waste-oil consignments carry an additional compliance layer under Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016, and paragraph 8(b) of the ITC (HS) General Notes; the PESO licence alone does not satisfy these requirements.

What are the consequences if a petroleum product is imported through a non-approved port?

Import through a port not approved by the Ministry of Shipping and not declared as a customs port by the Commissioner of Customs is a direct violation of the Petroleum Rules, 2002, rendering the consignment liable to detention, seizure, and confiscation.

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