Other

Industrial distilling or rectifying plant (other types)

PESO CLEARANCE

HSN 8419 40 90 (distilling or rectifying plant, other) is subject to Petroleum and Explosives Safety Organisation (PESO) import approval under the Gas Cylinders Rules, 2016, where the plant incorporates pressure vessels or cylinders for storage and transportation of gases including medical oxygen. The Central Board of Indirect Taxes and Customs (CBIC) has issued customs clearance guidance for PESO-approved consignments, including a documented exemption framework operative during declared public-health emergencies.

What this is

HSN code

8419 40 90

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 of the manufacturer, list of cylinders with specifications, drawings and batch numbers, hydro test certificate, and third-party inspection certificate.
Gas Cylinders Rules, 2016 · PESO online system · Ministry of Commerce and Industry Press Release dated 15-05-2021 (Release ID: 1718815)
2
File the bill of entry with the PESO import approval uploaded in e-Sanchit. Where CBIC Instruction 12/2021-Cus dated 25-05-2021 applies — covering urgent COVID-relief oxygen-cylinder imports — customs clearance may proceed on the relaxed conditions set out in para 3 of the DPIIT press release dated 15-05-2021, with the consignee remaining responsible for post-clearance PESO compliance before any cylinder filling.
CBIC Instruction 12/2021-Cus dated 25-05-2021 · Ministry of Commerce and Industry Press Release dated 15-05-2021 (Release ID: 1718815)

A word of counsel

The most common error on this tariff line is assuming the COVID-era PESO-physical-inspection exemption constitutes a standing waiver of PESO import approval. The press release dated 15 May 2021 exempted physical facility inspection and expedited online approval; it did not remove the requirement to apply through the PESO online portal. Importers who present consignments at port without a pending or granted PESO online application face detention pending regularisation, and the consignee bears personal responsibility for pre-filling compliance under the Gas Cylinders Rules, 2016.

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Frequently asked

Does HSN 8419 40 90 require BIS certification?

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

Is the PESO online application mandatory even when physical inspection is waived?

Yes. The Ministry of Commerce and Industry Press Release dated 15-05-2021 (Release ID: 1718815) waived physical inspection of foreign manufacturing facilities but retained the requirement to apply for PESO import approval through the PESO online system; the consignee must complete pre-filling compliance per para 3 of that press release before cylinders are filled at any refiller or filling plant.

What happens if a consignment arrives at port without a PESO online application having been filed?

Under the relaxed COVID-relief framework, such consignments could be cleared on urgency for oxygen-distribution logistics, but the consignee remains responsible for following the relaxed conditions in para 3 of the DPIIT press release before filling; absent that framework, a missing PESO application renders the consignment liable to detention pending regularisation under the Gas Cylinders Rules, 2016.

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