For petroleum refining

Distilling or rectifying plant for petroleum refining

PESO CLEARANCE

HSN 8419 40 10 (distilling or rectifying plant for petroleum refining) is subject to Petroleum and Explosives Safety Organisation (PESO) approval requirements governing the import of pressure vessels and associated plant under the Gas Cylinders Rules, 2016. Central Board of Indirect Taxes and Customs (CBIC) policy overlays apply at the bill-of-entry stage, including Instruction 12/2021-Cus dated 25-05-2021 governing PESO-approval verification procedures.

What this is

HSN code

8419 40 10

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. The application must include the manufacturer's particulars, ISO certificate, list of vessels with specifications and drawings, batch numbers, hydro test certificate, and third-party inspection certificate.
Gas Cylinders Rules, 2016 · PESO online system · Press Release dated 15-05-2021, Release ID 1718815, Ministry of Commerce and Industry
2
At the bill of entry, confirm PESO approval status and ensure all supporting documents — ISO certificate, hydro test certificate, third-party inspection certificate, and manufacturer's particulars — are uploaded in e-Sanchit before customs out-of-charge is granted.
CBIC Instruction 12/2021-Cus dated 25-05-2021

A word of counsel

The CCR for this tariff line is anchored to a COVID-era relaxation of PESO's physical-inspection requirement for oxygen cylinders and pressure vessels; that specific exemption was time-limited and linked to medical-oxygen urgency, and does not constitute a standing waiver of PESO approval for petroleum-refining distilling plant in general. Importers should confirm with PESO whether standard pre-grant physical inspection of the foreign manufacturer's facility applies to their specific equipment category before placing the purchase order, as proceeding without a valid PESO approval exposes the consignment to detention and refusal of out-of-charge at the port.

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Frequently asked

Does HSN 8419 40 10 require BIS certification?

No, distilling or rectifying plant for petroleum refining is not subject to any BIS Quality Control Order. Import is governed by the Petroleum and Explosives Safety Organisation under the Gas Cylinders Rules, 2016, with CBIC policy oversight at the bill-of-entry stage.

Is the PESO online application for import approval mandatory before the consignment is shipped?

Yes. Every foreign manufacturer or importer seeking to import pressure vessels or associated plant must apply for import permission through the PESO online system prior to shipment, and supporting documents including the ISO certificate, hydro test certificate, and third-party inspection certificate must accompany the application.

Does the COVID-era PESO physical-inspection exemption still apply to this tariff line?

The exemption described in the Ministry of Commerce and Industry Press Release dated 15-05-2021 was specific to oxygen cylinders imported urgently for COVID relief activities; importers of petroleum-refining distilling plant should confirm with PESO whether standard facility-inspection requirements apply to their equipment before proceeding.

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