Vacuum-vapour plant for deposition of metals
Vacuum-vapour plant for metal deposition
HSN 8419 89 80 (Vacuum-vapour plant for deposition of metals) is subject to Petroleum and Explosives Safety Organisation (PESO) approval under the statutory framework administered by PESO for industrial plant and equipment involving specialised process conditions. Central Board of Indirect Taxes and Customs (CBIC) policy oversight applies as an additional clearance layer at the bill-of-entry stage.
- Import approval from PESO
- Bill of entry clearance from CBIC
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 shipment. The approval covers the plant specifications, manufacturer particulars, and relevant technical documentation; customs out-of-charge cannot be granted without a valid PESO clearance on file.PESO online approval system · CBIC Instruction 12/2021-Cus dated 25-05-2021
- 2Upload all PESO-issued approval documents in e-Sanchit at the bill of entry stage. The proper officer will verify that PESO clearance has been obtained and uploaded before granting out-of-charge; consignments lacking PESO approval are liable to detention pending regularisation.CBIC Instruction 12/2021-Cus dated 25-05-2021
The most common error on this tariff line is filing the bill of entry before the PESO online application has been decided — or, worse, before it has been lodged at all. PESO approval is a precondition to customs out-of-charge, not a post-clearance formality; a consignment that arrives at port without a pending or granted PESO application faces detention and accruing demurrage with no fast-track remedy except retrospective application, which PESO is not obliged to expedite.