Lyophilisation apparatus, freeze drying units and spray dryers
Lyophilisation apparatus, freeze drying units and spray dryers
HSN 8419 33 00 (Lyophilisation apparatus, freeze drying units and spray dryers) is subject to Petroleum and Explosives Safety Organisation (PESO) approval under the Gas Cylinders Rules, 2016 where the equipment incorporates pressure vessels or cylinders. The Central Board of Indirect Taxes and Customs (CBIC) administers customs-level clearance, with PESO import permission obtained through the PESO online system prior to filing the bill of entry.
- Import permission from PESO
- Hydro test certificate from manufacturer
- Third-party inspection certificate from manufacturer
Procedural directions for customs clearance are issued by: Central Board of Indirect Taxes and Customs.
- 1Apply for PESO import permission through the PESO online system before the consignment departs. The application must include the manufacturer's particulars, ISO certificate of the manufacturer, list of cylinders with specifications, drawings and batch numbers, hydro test certificate, and third-party inspection certificate.Gas Cylinders Rules, 2016 · DPIIT Press Release dated 15-05-2021 (Release ID 1718815)
- 2Ensure the PESO approval is obtained and available at the bill of entry stage. Customs may give clearance only after PESO permission is in order; the COVID-era exemption permitting clearance without PESO approval under CBIC Instruction 12/2021-Cus dated 25-05-2021 was specific to medical oxygen cylinders for pandemic relief and is not a standing general exemption.CBIC Instruction 12/2021-Cus dated 25-05-2021
The most common error on this tariff line is assuming the COVID-era online-application relaxation announced vide the DPIIT Press Release dated 15 May 2021 constitutes a permanent waiver of physical inspection for all pressure vessels and cylinders under this HSN. That relaxation was granted expressly for cylinders and pressure vessels used in storage and transportation of medical oxygen during the pandemic, and consignees remain responsible for meeting all conditions in Para 3 of that press release before any oxygen filling at refiners or filling plants; importing general-purpose freeze-drying or lyophilisation equipment with integrated pressure vessels without a current PESO approval risks detention and ground rent at the port.