Other
Other liquefied petroleum gases and gaseous hydrocarbons
HSN 2711 19 90 (other petroleum gases and gaseous hydrocarbons) is governed by the Directorate General of Foreign Trade (DGFT) under the ITC (HS) import policy for Chapter 27 mineral fuels and gaseous hydrocarbons. An additional duty of customs at 4% ad valorem applies under Notification No. 53/2017-CUS dated 30-06-2017, over and above applicable basic customs duty.
- Bill of entry from CBIC
- Additional duty declaration from CBIC
- 1Verify the applicable ITC (HS) import policy status for Chapter 27 petroleum gases before filing the bill of entry, and confirm that any required DGFT conditions for the specific gaseous hydrocarbon sub-category are satisfied prior to clearance.ITC (HS) Import Policy, Chapter 27, CTI 2711 19 90
- 2Account for the additional duty of customs at 4% ad valorem when computing total landed cost and duty liability at the bill of entry stage. This levy applies in addition to the basic customs duty and IGST.Notification No. 53/2017-CUS dated 30-06-2017
The most common error on this residual tariff line is misclassifying a specific named gaseous hydrocarbon — such as butane, propane, or ethylene — into the 2711 19 90 residual entry when a more specific 8-digit CTI exists under heading 2711. Misclassification attracts short-levy notices and potential misdeclaration liability under the Customs Act, 1962; classification should be confirmed against the full 2711 heading structure before the bill of entry is filed.