Furniture designed to receive refrigerating or freezing equipment

PESO CLEARANCE

HSN 8418 91 00 (Furniture designed to receive refrigerating or freezing equipment) is subject to Petroleum and Explosives Safety Organisation (PESO) import approval under the Gas Cylinders Rules, 2016, where the furniture incorporates or is designed to receive pressure vessels or cylinders. Central Board of Indirect Taxes and Customs (CBIC) Instruction 12/2021-Cus dated 25-05-2021 governs a COVID-era relaxation permitting PESO online-approval clearances for oxygen cylinders and pressure vessels used in medical oxygen logistics.

What this is

HSN code

8418 91 00

Chapter

84 · Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

Primary regulator

PESO · Gas Cylinders Rules, 2016

Customs documentation

Import approval from PESO
Third-party inspection certificate from manufacturer
Hydro test certificate from manufacturer

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, submitting the manufacturer's particulars, ISO certificate, list of cylinders with specifications and drawings, batch numbers, hydro test certificate, and third-party inspection certificate. Approval must be obtained or the online application filed prior to filing the bill of entry.
Gas Cylinders Rules, 2016 · PESO press release dated 15-05-2021 (Release ID 1718815) · CBIC Instruction 12/2021-Cus dated 25-05-2021
2
Where import is for medical oxygen cylinders or pressure vessels under the COVID-era relaxation, PESO will grant approval online without physical inspection of the foreign manufacturing facility. Customs clearance without prior PESO approval is permitted only for consignments received for COVID relief works, per CBIC Instruction 12/2021-Cus, and the consignee remains responsible for following the relaxed conditions in the table at paragraph 3 of the DPIIT press release before filling medical oxygen.
CBIC Instruction 12/2021-Cus dated 25-05-2021 · DPIIT press release dated 15-05-2021 (Release ID 1718815)

A word of counsel

The most common error on this tariff line is assuming that the COVID-era PESO online-approval relaxation constitutes a general exemption from PESO import approval for all pressure vessels and cylinders classified under 8418 91 00. The relaxation was scoped specifically to cylinders and pressure vessels for the storage and transportation of medical oxygen for COVID relief activities; importers bringing in other refrigerating or freezing equipment incorporating pressure components must obtain standard PESO approval before the consignment arrives at port, failing which detention at the port of import is the operative outcome.

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Frequently asked

Does HSN 8418 91 00 require BIS certification?

No, no BIS Quality Control Order covers furniture designed to receive refrigerating or freezing equipment under this tariff line. Import is governed by Petroleum and Explosives Safety Organisation approval requirements under the Gas Cylinders Rules, 2016, with CBIC Instruction 12/2021-Cus as the applicable customs overlay.

What documents must be submitted to PESO for the online import approval application?

The PESO online application requires the manufacturer's particulars, ISO certificate of the manufacturer, list of cylinders with specifications, drawings and batch numbers, hydro test certificate, and a third-party inspection certificate, per the conditions in the DPIIT press release dated 15-05-2021.

Can customs clear a consignment of oxygen cylinders without a PESO approval in hand?

Yes, but only within the narrow COVID-relief scope: CBIC Instruction 12/2021-Cus dated 25-05-2021 permits customs to give clearance without PESO approval for oxygen cylinders received at ports or airports for COVID relief activities, on the condition that the consignee complies with the relaxed PESO procedure at paragraph 3 of the DPIIT press release before filling medical oxygen.

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