Machinery for liquefying air or other gases
Machinery for liquefying air or other gases
HSN 8419 60 00 (Machinery for liquefying air or other gases) is subject to Petroleum and Explosives Safety Organisation (PESO) approval under the Gas Cylinders Rules, 2016 for imported cylinders and pressure vessels used in storage and transportation of gases. Central Board of Indirect Taxes and Customs (CBIC) policy overlays apply at the bill-of-entry stage, with a specific COVID-era relaxation permitting online PESO approval without physical factory inspection for oxygen-cylinder imports under CBIC Instruction 12/2021-Cus dated 25-05-2021.
- Import approval from PESO
- Hydro test certificate from manufacturer
- Third-party inspection certificate from accredited body
Procedural directions for customs clearance are issued by: Central Board of Indirect Taxes and Customs.
- 1Apply 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 of the manufacturer, list of cylinders with specifications, drawings and batch numbers, hydro test certificate, and third-party inspection certificate.Press Release dated 15-05-2021, Release ID 1718815, Ministry of Commerce and Industry · Gas Cylinders Rules, 2016
- 2At the bill of entry, ensure all PESO approval documentation is available for customs verification. Where PESO approval is pending but an online application has been lodged, consignees may bring oxygen cylinders for urgent COVID relief activities under the DPIIT-clarified exemption — the consignee remains responsible for following the relaxed conditions in Para 3 of the Press Release before filling operations commence.CBIC Instruction 12/2021-Cus dated 25-05-2021 · Press Release dated 15-05-2021, Release ID 1718815
The COVID-era relaxation permitting customs clearance without a completed PESO approval was expressly time-limited to urgent oxygen-distribution logistics for COVID relief — importers treating it as a standing exemption from PESO approval for general gas-liquefying machinery risk detention and demand for post-clearance PESO compliance. Every foreign manufacturer or importer of gas cylinders and pressure vessels must apply through the PESO online system; failure to do so before importation, outside the defined exemption window, constitutes a breach of the Gas Cylinders Rules, 2016 and exposes the consignment to seizure.