Other

Industrial thermal treatment machinery, pressure vessels (dryers, sterilisers, evaporators)

PESO CLEARANCE

HSN 8419 39 00 (Other industrial thermal-treatment machinery) is subject to Petroleum and Explosives Safety Organisation (PESO) import approval under the Gas Cylinders Rules, 2016, where the equipment constitutes pressure vessels for storage and transportation of gas, including medical oxygen. Central Board of Indirect Taxes and Customs (CBIC) customs oversight applies as a policy overlay, with expedited online clearance procedures available for qualifying imports.

What this is

HSN code

8419 39 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 the consignment is shipped. 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 · Press Release dated 15-05-2021 (Release ID: 1718815), Ministry of Commerce and Industry
2
At the bill of entry, confirm that PESO approval has been obtained or, where an online application is pending, that the consignment qualifies under the relaxed conditions in the DPIIT clarification. Customs clearance without PESO approval is permissible only within the scope of the COVID-relief exemption framework notified by CBIC.
CBIC Instruction 12/2021-Cus dated 25-05-2021

A word of counsel

The most common error on this tariff line is conflating the COVID-era PESO physical-inspection exemption with a permanent waiver of PESO import approval. The press release of 15 May 2021 suspended physical facility inspection and enabled online approval — it did not eliminate the PESO approval requirement itself. Importers who arrive at port without a PESO approval or a pending online application have no basis for customs out-of-charge, and the consignment will be detained pending regularisation.

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Frequently asked

Does HSN 8419 39 00 require BIS certification?

No, no BIS Quality Control Order covers this residual industrial thermal-treatment machinery category. Import of pressure vessels and cylinders under this tariff line is governed by the Petroleum and Explosives Safety Organisation under the Gas Cylinders Rules, 2016, with CBIC customs oversight.

What documents must be submitted with the PESO online application for pressure vessels?

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

Can an importer clear goods at customs if the PESO application is filed but approval is still pending?

Under the relaxed conditions notified vide CBIC Instruction 12/2021-Cus dated 25-05-2021, an importer with a pending PESO online application may bring in oxygen cylinders for urgent qualifying use, but the consignee remains responsible for completing the procedure prescribed in para 3 of the press release before filling medical oxygen at refillers or filling plants.

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