Glass lined equipment

Glass lined industrial process equipment

PESO CLEARANCE

HSN 8419 89 20 (Glass lined equipment) is subject to Petroleum and Explosives Safety Organisation (PESO) import approval under the Gas Cylinders Rules, 2016, where the equipment constitutes a pressure vessel or cylinder for storage and transportation of gas. Central Board of Indirect Taxes and Customs (CBIC) oversight applies as a policy overlay at the bill of entry stage.

What this is

HSN code

8419 89 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
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 or pressure vessels with specifications, drawings and batch numbers, hydro test certificate, and third-party inspection certificate.
PESO Press Release dated 15-05-2021 (Release ID: 1718815) · Gas Cylinders Rules, 2016
2
Ensure the PESO approval or the PESO online application reference is available at the bill of entry. CBIC Instruction 12/2021-Cus dated 25-05-2021 permits customs clearance without a prior PESO approval only in the narrow COVID-relief context for medical oxygen cylinders on urgency; this dispensation does not apply to routine commercial imports.
CBIC Instruction 12/2021-Cus dated 25-05-2021

A word of counsel

The most common error on this tariff line is conflating the COVID-era PESO inspection-waiver with a standing exemption from import approval. The PESO press release dated 15 May 2021 and CBIC Instruction 12/2021-Cus created a time-bound, purpose-specific relaxation for medical-oxygen cylinders during the pandemic; routine commercial imports of glass lined pressure vessels continue to require standard PESO import approval through the online system, and consignments tendered without that approval face detention and referral to PESO for compliance.

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Frequently asked

Does HSN 8419 89 20 require BIS certification?

No, glass lined equipment under this tariff line is not covered by any BIS Quality Control Order. Import is governed by the Petroleum and Explosives Safety Organisation under the Gas Cylinders Rules, 2016, where the equipment constitutes a pressure vessel or cylinder.

What documents must a foreign manufacturer submit for PESO online approval?

The application must include the manufacturer's particulars, ISO certificate, list of cylinders or pressure vessels with specifications, drawings and batch numbers, a hydro test certificate, and a third-party inspection certificate, as specified in the PESO Press Release dated 15-05-2021.

Does the COVID-era PESO inspection waiver still apply to glass lined equipment imports?

No. The exemption from physical inspection of overseas production facilities and the customs clearance without prior PESO approval under CBIC Instruction 12/2021-Cus was specific to urgent medical-oxygen cylinder imports during the COVID pandemic and does not constitute a permanent dispensation for commercial imports.

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