Friers
Commercial friers for cooking or heating food
HSN 8419 81 10 (Friers) is subject to Petroleum and Explosives Safety Organisation (PESO) import approval under the Gas Cylinders Rules, 2016, where the equipment incorporates pressure vessels or cylinders. The Central Board of Indirect Taxes and Customs (CBIC) administers the customs-clearance overlay, including the expedited-clearance procedure notified under CBIC Instruction 12/2021-Cus dated 25-05-2021 for pressure vessels related to oxygen distribution.
- Import approval from PESO
- Third-party inspection certificate from manufacturer
- Hydro test certificate from manufacturer
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 the consignment is shipped. 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 · DPIIT press release dated 15-05-2021 (Release ID 1718815)
- 2Upload all mandatory supporting documents — ISO certificate of manufacturer, hydro test certificate, and third-party inspection certificate — and confirm the PESO online application reference before filing the bill of entry. CBIC officers are instructed to verify PESO approval or pending-application status at port before granting out-of-charge.CBIC Instruction 12/2021-Cus dated 25-05-2021
The most common error on this tariff line is conflating the COVID-era PESO physical-inspection exemption with a general waiver of PESO import approval. The press-release relaxation of 15 May 2021 dispensed only with on-site factory inspection; it did not eliminate the requirement to apply through the PESO online system and obtain import permission. Importing without a PESO approval — or without a documented pending application — leaves the consignment liable to detention and refusal of out-of-charge by customs at the port of entry.