Paraffin wax containing by weight less than 0.75% of oil
Paraffin wax with less than 0.75% oil content
HSN 2712 20 00 (paraffin wax containing by weight less than 0.75% of oil) is not covered by a Bureau of Indian Standards Quality Control Order and carries no Partner Government Agency clearance requirement at the tariff-line level. Import follows the standard customs procedure: Importer-Exporter Code (IEC), bill of entry, commercial invoice, packing list. Other mineral wax and petroleum-derived products within Chapter 27 — including microcrystalline petroleum wax, slack wax, and petroleum jelly — may attract distinct classification treatment depending on oil content and intended use.
The principal import risk for this tariff line is misclassification: paraffin wax with an oil content at or above 0.75% falls under a separate tariff line within Chapter 27, and food-contact or cosmetic-grade paraffin may attract scrutiny from sector regulators independent of the customs tariff. Customs re-classification on examination — triggered by a mismatch between declared oil content and tested specification — results in detention pending the applicable assessment and retrospective duty recovery. Importers should document the oil-content specification in the supplier's certificate of analysis before filing the bill of entry.