Other, for wood, paper pulp, paper or paperboard

Drying or heat-treatment machinery for wood, paper pulp, paper or paperboard

PESO CLEARANCE

HSN 8419 35 00 (heat-treatment machinery for wood, paper pulp, paper or paperboard) is subject to Petroleum and Explosives Safety Organisation (PESO) import approval under the Gas Cylinders Rules, 2016, where the machinery incorporates pressure vessels or cylinders. Central Board of Indirect Taxes and Customs (CBIC) oversight applies as a policy overlay, with a specific COVID-era relaxation framework — CBIC Instruction 12/2021-Cus dated 25-05-2021 — governing expedited clearance for oxygen-related pressure equipment.

What this is

HSN code

8419 35 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 filing the bill of entry. The application must include the manufacturer's particulars, ISO certificate, list of cylinders with specifications and batch numbers, hydro test certificate, and a third-party inspection certificate. PESO grants approval online on submission of these documents.
Gas Cylinders Rules, 2016 · Ministry of Commerce and Industry Press Release dated 15-05-2021 (Release ID 1718815)
2
Where the consignment relates to pressure vessels or cylinders for oxygen storage and transportation and the PESO online application is pending or approved, ensure customs clearance is supported by documentation per the relaxed conditions in Para 3 of the DPIIT Press Release dated 15-05-2021. Physical inspection of the overseas manufacturing facility by PESO is not required under the relaxation; online submission suffices.
CBIC Instruction 12/2021-Cus dated 25-05-2021 · Ministry of Commerce and Industry Press Release (Release ID 1718815) dated 15-05-2021

A word of counsel

The most common error on this tariff line is importing pressure vessels or cylinders incorporated in the machinery without first obtaining or at minimum filing a PESO online application — the COVID-era exemption under CBIC Instruction 12/2021-Cus is not a blanket waiver of PESO approval but a conditional relaxation of physical-inspection requirements. Where the consignee has not applied through the PESO online system at all, the relaxation does not confer a right to clear the goods free of PESO oversight; the consignee retains responsibility for post-clearance compliance under Para 3 of the DPIIT Press Release before any cylinder is filled at a refilling plant.

Need a regulatory steer on this product?

Speak to a regulatory counsel about your specific HSN, IS, and supplier situation.

Speak to an Expert

Frequently asked

Does HSN 8419 35 00 require BIS certification?

No, no BIS Quality Control Order covers heat-treatment machinery for wood, paper pulp, paper or paperboard. Import is governed by Petroleum and Explosives Safety Organisation approval under the Gas Cylinders Rules, 2016 where the equipment incorporates pressure vessels or cylinders, with CBIC as the customs policy overlay.

Is physical inspection of the foreign manufacturer's facility required for PESO approval under this tariff line?

No, under the relaxation notified vide Ministry of Commerce Press Release dated 15-05-2021 (Release ID 1718815) and CBIC Instruction 12/2021-Cus dated 25-05-2021, PESO grants import approval online without physical facility inspection on submission of the ISO certificate, specifications, hydro test certificate, and third-party inspection certificate.

What is the consignee's obligation after customs clearance for pressure vessels imported under the COVID relaxation?

The consignee must follow the procedure under the relaxed conditions in Para 3 of the DPIIT Press Release (Release ID 1718815) dated 15-05-2021 before any medical oxygen is filled into the cylinders at refillers or filling plants; this post-clearance obligation rests solely with the consignee.

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