Other residues of petroleum oils or of oils obtained from bituminous minerals
Petroleum residues other than coke, bitumen, and pitch
HSN 2713 90 00 covers other residues of petroleum oils or of oils obtained from bituminous minerals and is subject to the Central Pollution Control Board (CPCB) monitoring regime under the Environment (Protection) Act, 1986, alongside a detailed ITC (HS) import-policy framework administered by the Directorate General of Foreign Trade (DGFT). Import of petroleum coke for fuel use is prohibited; conditional 'free' and 'restricted' import windows apply for specified industrial feedstock end-uses only. Quantity-capped allocations for the aluminium industry, actual-user conditions, and CAQM-order compliance govern the operative regime from FY 2024-25 onwards.
- Actual-user declaration to DGFT
- Import Authorisation from DGFT
- CAQM order compliance certificate from CPCB
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade.
- 1Confirm the end-use category before placing the purchase order: import of pet coke is 'free' as feedstock only for cement, lime kiln, calcium carbide, gasification, and graphite electrode industries; imports on an actual-user basis are mandatory and inter-unit transfer — including to SEZ units — is prohibited under ITC (HS) policy condition 6 of Chapter 27.Revised ITC (HS) 2022 policy condition 6 of Chapter 27, Schedule I
- 2For aluminium-industry imports of raw petroleum coke (RPC) or calcined petroleum coke (CPC), verify the applicable annual quantity ceiling for the relevant financial year and obtain compliance documentation against CAQM Order No. F.No. 160014/16/2021-MERD/PETCOKE-35 dated 14-02-2024; processing capacity figures as at 14-02-2024 govern any pro-rata allocation.S.O. 1129(E) dated 07-03-2024 · CAQM Order dated 14-02-2024
- 3For low-sulphur pet coke imports by integrated steel plants, obtain an Import Authorisation from the Directorate General of Foreign Trade before filing the bill of entry, and ensure compliance with MoEF&CC guidelines — sulphur content must not exceed 3%, pet coke usage must not exceed 10% of coke-oven feedstock, and continuous SO₂ analysers must be installed in monitored stacks.S.O. 2408(E) dated 02-06-2023 · DGFT Notification 10/2023 dated 02-06-2023 · MoEF&CC OM No. Q-18011/54/2018-CPA dated 10-09-2018
The most common error on this tariff line is conflating the 'free' feedstock window with a general licence to import petroleum residues: the prohibition on fuel-use is absolute and applies across all sub-categories. An importer who documents the import as feedstock but subsequently diverts product to fuel use faces seizure, confiscation, and potential criminal liability under the Environment (Protection) Act, 1986, in addition to DGFT-policy enforcement. End-use undertakings must be maintained on record and are subject to post-clearance verification by State Pollution Control Boards and CPCB.