LPG (for non-automotive purposes) conforming to standard IS 4576
LPG for non-automotive purposes conforming to IS 4576
HSN 2711 19 10 (LPG for non-automotive purposes conforming to IS 4576) is governed by the Directorate General of Foreign Trade (DGFT) under the ITC (HS) import policy for Chapter 27 petroleum gases. An additional duty of customs at 4% ad valorem applies under Notification No. 53/2017-CUS dated 30-06-2017, over and above the standard tariff.
- Import declaration from DGFT
- Additional duty compliance from CBIC
- 1Confirm the ITC (HS) import policy status for Chapter 27 petroleum gases before filing the bill of entry, and ensure all DGFT policy conditions applicable to LPG imports are met. File a compliant import declaration reflecting the IS 4576 standard conformity stated in the tariff description.ITC (HS) Import Policy, Chapter 27
- 2At the bill of entry stage, account for the additional duty of customs at 4% ad valorem applicable to this tariff line. This levy is charged over and above the basic customs duty and must be correctly declared to avoid short-payment and consequent demand-and-penalty proceedings.CBIC Notification No. 53/2017-CUS dated 30-06-2017
The most common error on this tariff line is omitting the 4% ad valorem additional duty of customs from duty calculations at the bill-of-entry stage. Importers who model only the basic customs duty rate are systematically under-declaring the total duty liability, exposing the consignment to a short-payment demand, interest, and monetary penalty under the Customs Act, 1962. Verify the applicable duty structure against Notification No. 53/2017-CUS before finalising landed-cost workings.