Other, for agricultural products

Thermal treatment machinery for agricultural products

PESO CLEARANCE

HSN 8419 34 00 (Other, for agricultural products) is subject to Petroleum and Explosives Safety Organisation (PESO) approval under the Gas Cylinders Rules, 2016, where the machinery incorporates pressure vessels or gas cylinders used for storage and transportation of compressed or liquefied gases. The Central Board of Indirect Taxes and Customs (CBIC) administers customs clearance oversight, and CBIC Instruction 12/2021-Cus dated 25-05-2021 sets out the procedural framework for PESO-approval requirements at the bill of entry.

What this is

HSN code

8419 34 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, drawings and batch numbers, hydro test certificate, and third-party inspection certificate. PESO grants approval online upon receipt of these documents under the Gas Cylinders Rules, 2016.
Press Release dated 15-05-2021 (Release ID 1718815), Ministry of Commerce and Industry · Gas Cylinders Rules, 2016
2
At the bill of entry stage, upload PESO import approval documentation in e-Sanchit and ensure customs out-of-charge is not given without confirmation of PESO clearance. Where PESO approval is pending but the importer has filed an online PESO application, CBIC Instruction 12/2021-Cus permits customs clearance for urgent qualifying use cases only as defined in the DPIIT clarification.
CBIC Instruction 12/2021-Cus dated 25-05-2021

A word of counsel

The most common error on this tariff line is assuming the DPIIT/PESO COVID-era exemption from physical facility inspection constitutes a standing waiver of PESO import approval. The exemption from physical inspection of overseas manufacturing facilities is a procedural relaxation only — the underlying requirement to obtain PESO import permission through the online system remains in force under the Gas Cylinders Rules, 2016, and consignees bear responsibility for completing the prescribed post-arrival procedure before any cylinders are presented to refillers or filling plants.

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Frequently asked

Does HSN 8419 34 00 require BIS certification?

No. There is no BIS Quality Control Order covering this tariff line. Import is governed by Petroleum and Explosives Safety Organisation approval under the Gas Cylinders Rules, 2016, with customs clearance oversight administered by the Central Board of Indirect Taxes and Customs under CBIC Instruction 12/2021-Cus.

What documents must a foreign manufacturer submit to obtain PESO online approval for import under this HSN?

The PESO online application requires the manufacturer's particulars, ISO certificate, list of cylinders with specifications, drawings and batch numbers, hydro test certificate, and a third-party inspection certificate, per the Ministry of Commerce and Industry Press Release dated 15-05-2021 (Release ID 1718815).

Does the COVID-era PESO physical-inspection exemption still allow clearance without PESO approval?

No. The exemption removed the requirement for PESO to physically inspect overseas production facilities before granting approval; it did not eliminate the requirement to obtain PESO import permission. Consignees remain responsible for completing PESO online application and post-arrival procedures under the Gas Cylinders Rules, 2016 before cylinders are presented for filling.

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