Paraffin wax containing by weight 0.75% or more of oil
Paraffin wax with oil content of 0.75% or more by weight
HSN 2712 90 40 (paraffin wax containing by weight 0.75% or more 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, bill of entry, commercial invoice, packing list. Other mineral wax products within Chapter 27 — including petroleum jelly and microcrystalline petroleum wax — may be classified under sibling tariff lines that attract separate compliance obligations.
The principal importer risk at this tariff line is misclassification: paraffin wax with an oil content below 0.75% by weight falls under a distinct tariff line within Chapter 27, and customs re-classification on examination triggers retrospective compliance and potential detention. Importers should have the oil content certified by an accredited laboratory before shipment, as the 0.75% threshold is a bright-line specification that customs officers routinely verify.