LPG (for automotive purposes) conforming to standard IS 14861
LPG for automotive purposes conforming to IS 14861
HSN 2711 19 20 (LPG for automotive purposes) is governed by the Directorate General of Foreign Trade (DGFT) under the ITC (HS) import policy for Chapter 27, with an additional customs duty of 4% ad valorem applicable at the bill-of-entry stage. Petroleum and Explosives Safety Organisation (PESO) licensing requirements under the Explosives Rules, 2008 govern the handling and storage of liquefied petroleum gas imported for automotive use.
- Import compliance from DGFT
- Additional duty declaration to CBIC
- 1Verify the ITC (HS) import policy condition for Chapter 27 before filing the bill of entry, and ensure the product specification conforms to IS 14861 (LPG for automotive purposes) as described in the tariff entry. Non-conforming product is liable to classification dispute and re-export.ITC (HS) 2022, Chapter 27 · HSN 2711 19 20 product description
- 2Apply the additional duty of customs at 4% ad valorem over and above the applicable basic customs duty at the bill-of-entry stage. This levy is mandatory under CBIC Notification 53/2017-Cus dated 30-06-2017 and must be reflected in the duty computation.CBIC Notification 53/2017-Cus dated 30-06-2017
The most common error on this tariff line is omitting the 4% additional customs duty under Notification 53/2017-Cus from the duty computation — importers who treat the applicable rate as basic customs duty alone face a short-levy demand, interest under Section 28AA of the Customs Act, 1962, and potential penalty. Confirm that the bill of entry duty head explicitly captures the ad valorem additional duty before submission.