Other distilling equipment

Industrial distilling or rectifying plant, other types

PESO CLEARANCE

HSN 8419 40 20 (Other distilling equipment) is subject to Petroleum and Explosives Safety Organisation (PESO) approval under the Gas Cylinders Rules, 2016, where the equipment constitutes pressure vessels for storage or transportation of gases. Central Board of Indirect Taxes and Customs (CBIC) policy overlays apply at the bill-of-entry stage, including a COVID-era relaxation for medical-oxygen cylinders under CBIC Instruction 12/2021-Cus dated 25-05-2021.

What this is

HSN code

8419 40 20

Chapter

84 · Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

Primary regulator

PESO · Gas Cylinders Rules, 2016

Customs documentation

Import approval from PESO
ISO certificate from manufacturer
Third-party inspection certificate from exporter

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 arrives. The application must include the manufacturer's particulars, ISO certificate, list of cylinders with specifications and drawings, batch numbers, hydro test certificate, and third-party inspection certificate.
Gas Cylinders Rules, 2016 · PESO online approval system · Press Release dated 15-05-2021, Release ID 1718815, Ministry of Commerce and Industry
2
Where the import is for medical-oxygen cylinders under urgency conditions, confirm whether the relaxed procedure under the PESO press release of 15 May 2021 applies. In such cases, CBIC Instruction 12/2021-Cus permits customs clearance without prior PESO physical-inspection approval, provided the consignee complies with the conditions in Para 3 of the press release before filling the cylinders at a licensed refiller or filling plant.
CBIC Instruction 12/2021-Cus dated 25-05-2021 · Press Release dated 15-05-2021, Release ID 1718815

A word of counsel

The COVID-era relaxation under CBIC Instruction 12/2021-Cus and the PESO press release of 15 May 2021 is narrow in scope: it applies specifically to cylinders and pressure vessels for storage and transportation of medical oxygen and does not extend to other distilling or rectifying plant under this tariff line. Importers of general industrial distilling equipment who attempt to invoke this relaxation expose the consignment to detention and retrospective PESO-approval enforcement; a PESO online application must be filed and approved before any non-medical-oxygen pressure vessel is cleared.

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Frequently asked

Does HSN 8419 40 20 require BIS certification?

No, no BIS Quality Control Order covers distilling or rectifying plant under this tariff line. Import is governed by Petroleum and Explosives Safety Organisation approval under the Gas Cylinders Rules, 2016, where the equipment constitutes pressure vessels for gas storage or transportation.

Is PESO physical inspection of the foreign manufacturer's facility required before import approval?

For medical-oxygen cylinders, PESO granted an exemption from physical facility inspection under the press release dated 15 May 2021 (Release ID 1718815), permitting online approval on document submission only; for other pressure vessels, standard PESO approval procedures under the Gas Cylinders Rules, 2016 apply.

What happens if the PESO online application is pending at the time of import?

For medical-oxygen cylinders under the COVID relaxation, DPIIT clarified that an importer with a pending PESO online application may bring cylinders on urgency for COVID relief activities; however, the consignee remains responsible for fulfilling the conditions in Para 3 of the 15 May 2021 press release before filling the cylinders at a licensed refiller.

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