Other

Oxygen (other), industrial and medical oxygen gas

PESO CLEARANCE

HSN 2804 40 90 (Other oxygen) is subject to Petroleum and Explosives Safety Organisation (PESO) import approval under the Gas Cylinders Rules, 2016 for cylinders and pressure vessels used in the storage and transportation of oxygen. Mandatory additional qualifiers for Chapter 28 commodities in import declarations are required under CBIC Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023.

What this is

HSN code

2804 40 90

Chapter

28 · Inorganic chemicals; organic or inorganic compounds of precious metals

Primary regulator

PESO · Gas Cylinders Rules, 2016

Customs documentation

Import approval from PESO
Certificate of Analysis from drug authority
Registration certificate from CDSCO

Applicable Partner Government Agencies

PESOPESO·Petroleum and Explosives Safety Organisation

Procedural directions for customs clearance are issued by: Central Board of Indirect Taxes and Customs.

Compliance steps

1
Apply for PESO import approval through the PESO online system before shipment. Every foreign manufacturer or importer of oxygen cylinders and pressure vessels must submit the manufacturer's particulars, ISO certificate, cylinder specifications with drawings and batch numbers, hydro-test certificate, and third-party inspection certificate to obtain approval.
Gas Cylinders Rules, 2016 · Press Release dated 15-05-2021 (Release ID 1718815), Ministry of Commerce and Industry · CBIC Instruction 12/2021-Cus dated 25-05-2021
2
Before filing the bill of entry, upload all mandatory documents in e-Sanchit: Certificate of Analysis — Drug (document code 0010dc), Batch Release Certificate (document code 0030dc), Label of Consignment (document code 0110dc), Registration Certificate for Drugs (document code 101dc1), and Import Licence for Drugs (document code 9111dc). The proper officer will verify these uploads before granting out-of-charge.
CBIC Instruction 12/2021-Cus dated 25-05-2021; e-Sanchit document codes 0010dc, 0030dc, 0110dc, 101dc1, 9111dc
3
Ensure the import declaration includes the mandatory additional qualifiers for Chapter 28 commodities as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Declarations filed without these qualifiers on or after 15 October 2023 are liable to rejection at the bill-of-entry stage.
CBIC Circular 23/2023-Cus dated 30-09-2023, effective 15-10-2023

A word of counsel

The COVID-era PESO-inspection exemption under the Press Release dated 15 May 2021 and CBIC Instruction 12/2021-Cus was a time-bound emergency relaxation tied to urgent COVID relief activities; importers who rely on that relaxation for routine commercial shipments outside that purpose risk detention and demand for the full PESO approval that was bypassed. Separately, the e-Sanchit document codes in the CCR reference the drug-registration overlay applicable to medicinal oxygen — importers of industrial oxygen should confirm which codes are operative for their specific sub-category before filing.

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Frequently asked

Does HSN 2804 40 90 require BIS certification?

No, no BIS Quality Control Order covers oxygen under this residual tariff line. Import is governed by Petroleum and Explosives Safety Organisation approval under the Gas Cylinders Rules, 2016, with a Chapter 28 mandatory-qualifier overlay administered by the Central Board of Indirect Taxes and Customs under Circular 23/2023-Cus.

What documents must be uploaded in e-Sanchit for this HSN?

The mandatory e-Sanchit uploads are: Certificate of Analysis — Drug (0010dc), Batch Release Certificate (0030dc), Label of Consignment (0110dc), Registration Certificate for Drugs (101dc1), and Import Licence for Drugs (9111dc), all to be verified before out-of-charge is granted.

Does the COVID-era PESO inspection exemption still apply to oxygen cylinder imports?

The exemption under the Press Release dated 15 May 2021 and CBIC Instruction 12/2021-Cus was issued for urgent COVID relief activities; importers seeking routine commercial clearances must apply through the PESO online system and obtain full approval in the standard manner.

Last verified against gazette notifications: 2026-05-16. Source: PESO / CBIC / Indian Customs CUSDATA.