4[CHAPTER 27

MINERAL FUELS; MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES

Policy Condition

1 The exporter is required to submit a self-declaration to the concerned Customs authority at the time of export confirming that 50% of quantity mentioned in the Shipping Bill has been/will be supplied in the domestic market during the relevant financial year.

However, export to Bhutan and Nepal is exempted from this condition.

Similarly, this condition is not applicable to 100% EOUs and units in SEZs.

Such exporters are also required to file a quarterly return to the Ministry of Petroleum and Natural Gas (MoPNG)

2 The exporter is required to submit a self-declaration to the concerned Customs authority at the time of export confirming that 30% of quantity mentioned in the Shipping Bill has been/will be supplied in the domestic market during the relevant financial year.

However, export to Bhutan and Nepal is exempted from this condition.

Similarly, this condition is not applicable to 100% EOUs and units in SEZs.

Such exporters are also required to file a quarterly return to the Ministry of Petroleum and Natural Gas (MoPNG)

Chapter Number ITC-HS Codes Description Dashes Export Policy Policy Condition Notification No Notification Date

27

27

Mineral Fuels, Mineral Oils And Products Of Their Distillation; Bituminous Substances; Mineral Waxes.

27

2701

COAL; BRIQUETTES, OVOIDS AND SIMILAR SOLID FUELS MANUFACTURED FROM COAL

27

27011100

Coal, whether or not pulverized, but not agglomerated: -- Anthracite Coal

-

Free

27

270112

27011210

27011290

Bituminous coal :

-

Free

27

Coking coal

-

Free

27

Other

27

270119

Coal, whether or not pulverised, but not agglomerated :

-- Other coal

-

27

27011910

Coking coal

---

Free

27

27011920

Steam coal

---

Free

27

27011990

Other

---

Free

27

270120

Briquettes, ovoids and similar solid fuels manufactured from coal

-

27

27012010

Anthracite agglomerated

---

Free

27

27012090

Other

---

Free

27

2702

Lignite, whether or not agglomerated, excluding jet.

27

27021000

Lignite, whether or not pulverised, but not agglomerated

-

Free

27

27022000

Agglomerated lignite

-

Free

27

2703

PEAT (INCLUDING PEAT LITTER), WHETHER OR NOT AGGLOMERATED

27

270300

Peat (including peat litter), whether or not agglomerated.

-

27

27030010

Peat whether or not compressed into bales, but not agglomerated

---

Free

27

27030090

Other

---

Free

27

2704

Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon.

-

27

270400

Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon :

27

27040010

Retort carbon (gas carbon)

---

Free

27

27040020

Coke and semi-coke of lignite or of peat

---

Free

27

27040030

Hard coke of coal

---

Free

27

27040040

Soft coke of coal

---

Free

27

27040090

Other

---

Free

27

27050000

"Coal gas, water gas, producer gas and similar gases, other than petroleum

gases and other gaseous hydrocarbons"

Free

27

2706

Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars.

-

27

270600

Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars :

27

27060010

Coal tar

---

Free

27

27060090

Other

---

Free

27

2707

Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents.

27

27071000

Benzol (benzene)

-

Free

27

27072000

Toluol (toluene)

-

Free

27

27073000

Xylol (xylenes)

-

Free

27

27074000

Naphthalene

-

Free

27

27075000

Other aromatic hydrocarbon mixtures of which 65 percent or more by volume (including losses) distils at 250 °C by the ISO 3405 method (equivalent to the ASTMD 86 method

-

Free

27

27079100

Other :

-- Creosote oils

-

Free

27

27079900

Other :

-- Other

-

Free

27

2708

Pitch and pitch coke, obtained from coal tar or from other mineral tars.

27

270810

Pitch

-

27

27081010

Obtained by blending with creosote oil or other coal tar distillates

---

Free

27

27081090

Other

---

Free

27

27082000

Pitch coke

-

Free

27

2709

PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, CRUDE

27

270900

PETROLEUM OILS AND OILS

OBTAINED FROM BITUMINOUS MINERALS, CRUDE

27

27090000

Petroleum oils and oils obtained from bituminous minerals, crude

STE (State Trading

Enterprise)

Export through Indian Oil Corporation Limited

50/2015-2020

11.11.2013

27

27090010

PETROLEUM CRUDE

STE (State Trading

Enterprise)

5[Export through Indian Oil Corporation Limited. However, AMI (ADNOC Marketing International (India) RSC Limited India) is exempted from STE conditions and is allowed to re-export crude oil from their Commercial Stockpile at Mangalore SPR, at their own cost.]

[helldodold[Export through Indian Oil Corporation Limited]helldod]

50/2015-2020

11.11.2013

27

27090090

OTHER

STE (State Trading

Enterprise)

Export through Indian Oil Corporation Limited

50/2015-2020

11.11.2013

27

2710

Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 percent or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils.

27

271012

Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 percent or more of petroleum oils or of oils obtained from bituminous minerals,

these oils being the basic constituents of the preparations, other than those containing biodiesel and other than waste oils :

--Light oils and preparations

-

27

27101221

Naphtha ---- Light naphtha

---

Free

27

27101222

Naphtha ---- Heavy naphtha

---

Free

27

27101229

Naphtha ---- Full range naphtha

---

Free

27

27101231

"Solvent 60/80, solvent 50/120 and solvent 145/205 (petroleum hydrocarbon solvents) as specified under standard IS 1745: ---- Solvent 60/80"

---

Free

27

27101232

"Solvent 60/80, solvent 50/120 and solvent 145/205 (petroleum hydrocarbon solvents) as specified under standard IS 1745: ---- Solvent 50/120"

---

Free

27

27101239

Solvent 60/80, solvent 50/120 AND solvent 145/205 (petroleum hydrocarbon solvents) AS specified under standard IS 1745: ---- Solvent 145/205

---

Free

27

27101241

Motor gasoline conforming to standard IS 2796,IS 17021, IS 17586 or IS 17076: ----Motor gasoline conforming to standard IS 2796

---

Free

Subject to Policy Condition 1 of the Chapter

02/2023

01.04.2023

27

27101242

Motor gasoline conforming to standard IS 2796,IS 17021, IS 17586 or IS 17076: ----E 20 fuel conforming to standard IS 17021

---

Free

Subject to Policy Condition 1 of the Chapter

02/2023

01.04.2023

27

27101243

Motor gasoline conforming to standard IS 2796,IS 17021, IS 17586 orIS 17076: ---- E 12 fuel conforming to standard IS 17586

---

Free

Subject to Policy Condition 1 of the Chapter

02/2023

01.04.2023

27

27101244

Motor gasoline conforming to standard IS 2796,IS 17021, IS 17586 orIS 17076: ---- E 15 fuel conforming to standard IS 17586

---

Free

Subject to Policy Condition 1 of the Chapter

02/2023

01.04.2023

27

27101249

Motor gasoline conforming to standard IS 2796,IS 17021, IS 17586 or IS 17076: ----M15 fuel conforming to standard IS 17076

---

Free

Subject to Policy Condition 1 of the Chapter

02/2023

01.04.2023

27

27101250

Aviation gasoline conforming to standard IS 1604

---

Free

27

27101290

Other

---

27

271019

Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 percent or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those containing biodiesel and other than waste oils :

-- Other

-

27

27101910

Superior kerosene Oil(SKO)

---

Free

However, Export of Kerosene is allowed subject to obtaining NOC from Ministry of Petroleum & Natural Gas.

The above condition would not be applicable for export of Kerosene to Nepal & Bhutan by the Indian Oil Corporation Ltd.

50/2015-2020

11.11.2013

27

27101920

Solvent 125/240 (petroleum hydrocarbon solvent) as specified under standard IS 1745

---

Free

27

27101931

"Kerosene intermediate and oils obtained from kerosene intermediate: ---- Kerosene intermediate"

---

Free

27

27101932

"Kerosene intermediate and oils obtained from kerosene intermediate: ----

Kerosene conforming to standard IS 1459"

---

Free

27

27101939

Kerosene intermediate and oils obtained from kerosene intermediate: ---- Aviation turbine fuels, kerosene type conforming to standard IS 1571

---

Free

27

27101941

Gas oil and oils obtained from gas oil: ---- Gas oil

---

Free

Subject to Policy Condition 2 of the Chapter

02/2023

01.04.2023

27

27101942

Gas oil and oils obtained from gas oil: ---- Vacuum gas oil

---

Free

27

27101943

Gas oil and oils obtained from gas oil: ---- Light diesel oil conforming to standard IS 15770

---

Free

27

27101944

Gas oil and oils obtained from gas oil: ---- Automotive diesel fuel, not containing biodiesel, conforming to standard IS 1460

---

Free

Subject to Policy Condition 2 of the Chapter

02/2023

01.04.2023

27

27101949

Gas oil and oils obtained from gas oil: ---- High flash high speed diesel fuel conforming to standard IS 16861

---

Free

Subject to Policy Condition 2 of the Chapter

02/2023

01.04.2023

27

27101951

Fuel oils conforming to standard IS 1593: ---- Grade LV

---

Free

27

27101952

Fuel oils conforming to standard IS 1593: ---- Grade MV1

---

Free

27

27101953

Fuel oils conforming to standard IS 1593: ---- Grade MV2

---

Free

27

27101959

Fuel oils conforming to standard IS 1593: ---- Grade HV

---

Free

27

27101961

"Fuels (Class F) or marine fuels conforming to standard IS 16731: ---- Distillate oil"

---

Free

27

27101969

"Fuels (Class F) or marine fuels conforming to

standard IS 16731: ---- Residual oil"

---

Free

27

27101971

Base oil and lubricating oil: ---- Base oil

---

Free

27

27101972

Base oil and lubricating oil: ---- Engine oil (internal combustion engine crankcase oils) conforming to standard IS 13656

---

Free

27

27101973

Base oil and lubricating oil: ----

Engine oil conforming to standard IS 14234

---

Free

27

27101974

Base oil and lubricating oil: ---- Automotive gear oil conforming to standard IS 1118

---

Free

27

27101975

Base oil and lubricating oil: ---- Industrial gear oil conforming to standard IS 8406

---

Free

27

27101976

"Base oil and lubricating oil: ---- General purpose machinery and spindle oils

conforming to standard IS 493"

---

Free

27

27101977

Base oil and lubricating oil: ---- Turbine lubricating oil conforming to standard IS 1012

---

Free

27

27101978

Base oil and lubricating oil: ---- Other lubricating oil, conforming to any other BIS standard

---

Free

27

27101979

Base oil and lubricating oil: ---- Other lubricating oil, not conforming to any BIS standard

---

Free

27

27101981

"Cutting oil, hydraulic oil, industrial white oil, jute batching oil, mineral oil for cosmetic industry,B77 transformer oil: ---- Cutting oil conforming to standard IS 1115"

---

Free

27

27101982

"Cutting oil, hydraulic oil, industrial white oil, jute batching oil, mineral oil for cosmetic industry,B77 transformer oil: ---- Cutting oil

(neat) conforming to standard IS 3065"

---

Free

27

27101983

Cutting oil, hydraulic oil, industrial white oil, jute batching oil, mineral oil for cosmetic industry,B77 transformer oil: ---- Hydraulic oil conforming to standard IS 3098 or IS 11656

---

Free

27

27101984

Cutting oil, hydraulic oil, industrial white oil, jute batching oil, mineral oil for cosmetic industry,B77 transformer oil: ---- Industrial white oil conforming to standard IS 1083

---

Free

27

27101985

Cutting oil, hydraulic oil, industrial white oil, jute batching oil, mineral oil for cosmetic industry,B77 transformer oil: ---- Insulating oil for transformer and circuit-breaker (transformer and circuit-breaker oils) conforming to standard IS 335 or IS 12463

---

Free

27

27101986

Cutting oil, hydraulic oil, industrial white oil, jute batching oil, mineral oil for cosmetic industry,B77 transformer oil: ---- Mineral oil for cosmetic industry conforming to standard IS 7299

---

Free

27

27101987

Cutting oil, hydraulic oil, industrial white oil, jute batching oil, mineral oil for cosmetic industry,B77 transformer oil: ----Jute batching oil conforming to standard IS 1758

---

Free

27

27101988

Cutting oil, hydraulic oil, industrial white oil, jute batching oil, mineral oil for cosmetic industry,B77 transformer oil: ---- Other cutting oil, hydraulic oil, industrial white oil, jute batching oil, mineral oil for cosmetic industry, transformer oil conforming to any other BIS standard

---

Free

27

27101989

Cutting oil, hydraulic oil, industrial white oil, jute batching oil, mineral oil for cosmetic industry,B77 transformer oil: --- Other cutting oil, hydraulic oil, industrial white oil, jute batching oil, mineral oil for cosmetic industry, transformer oil, not conforming to any BIS standard

---

Free

27

27101990

Other

---

27

271020

Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, containing biodiesel, other than waste oils:

27

27102000

Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 percent or more of petroleum oils or of oils obtained from bituminous minerals,

these oils being the basic constituents of the preparations, containing biodiesel, other than waste oils

-

Restricted

Export is permitted under license only for non-fuel purposes. However, export of Bio-fuel from Special Economic Zones (SEZ)/ Export Oriented Units (EoUs) are allowed for Fuel as well as Non-Fuel purposes without any restriction when produced using only imported feed stock.

62/2015-20

22.03.2023

27

27102010

Automotive diesel fuel, containing biodiesel, conforming to standard IS 1460

---

Restricted

Export is permitted under license only for non-fuel purposes.

However, export of Bio-fuel from Special Economic Zones (SEZ)/ Export Oriented Units (EoUs) are allowed for Fuel as well as Non-Fuel purposes without any restriction when produced using only imported feed stock.

62/2015-20

22.03.2023

27

27102020

Diesel fuel blend (B6 to B20) conforming to standard IS 16531

---

Restricted

Export is permitted under license only for non-fuel purposes.

However, export of Bio-fuel from Special Economic Zones (SEZ)/ Export Oriented Units (EoUs) are allowed for Fuel as well as Non-Fuel purposes without any restriction when produced using only imported feed stock.

62/2015-20

22.03.2023

27

27102090

Other

---

Restricted

Export is permitted under license only for non-fuel purposes.

However, export of Bio-fuel from Special Economic Zones (SEZ)/ Export Oriented Units (EoUs) are allowed for Fuel as well as Non-Fuel purposes without any restriction when produced using only imported feed stock.

62/2015-20

22.03.2023

27

27109100

Waste oils :

--Containing polychlorinated biphenyls (PCBs ), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)

-

Free

Export of Poly Brominated Biphenyls, Poly Chlorinated Biphenyls and Poly Chlorinated terphenyls is free subject to No Objection Certificate from the Department of Chemicals and Petro-Chemicals, Ministry of Chemicals and Fertilizers, New Delhi

27

27109900

Waste oils : -- Other

-

Free

27

2711

Petroleum gases and other gaseous hydrocarbons.

27

27111100

Liquefied :

-- Natural gas

-

Free

27

27111200

Liquefied :

-- Propane

-

Free

27

27111300

Liquefied :

-- Butanes

-

Free

27

27111400

Liquefied :

-- Ethylene, propylene, butylene and butadiene

-

Free

27

271119

Liquefied : -- Other

-

50/2015-2020

11.11.2013

27

27111910

LPG (for non-automotive purposes) conforming to standard IS 4576

---

Free

However, export of Liquefied Petroleum Gas (LPG) is allowed subject to obtaining NOC from Ministry of Petroleum & Natural Gas.

The above condition would not be applicable for export of Liquefied Petroleum Gas (LPG) to Nepal & Bhutan by the Indian Oil Corporation Ltd.

50/2015-2020

11.11.2013

27

27111920

LPG (for automotive purposes) conforming to standard IS 14861

---

Free

However, export of Liquefied Petroleum Gas (LPG) is allowed subject to obtaining NOC from Ministry of Petroleum & Natural Gas.

The above condition would not be applicable for export of Liquefied Petroleum Gas (LPG) to Nepal & Bhutan by the Indian Oil Corporation Ltd.

50/2015-2020

11.11.2013

27

27111990

Other

---

Free

However, export of Liquefied Petroleum Gas (LPG) is allowed subject to obtaining NOC from Ministry of Petroleum & Natural Gas.

The above condition would not be applicable for export of Liquefied Petroleum Gas (LPG) to Nepal & Bhutan by the Indian Oil Corporation Ltd.

50/2015-2020

11.11.2013

27

27112100

In gaseous state : -- Natural gas

-

Free

27

27112900

In gaseous state : -- Other

-

Free

27

2712

Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured.

27

271210

Petroleum jelly

-

27

27121010

Crude

---

Free

27

27121090

Other

---

Free

27

271290

Other

-

27

27129010

Micro-CrystallinePetroleum wax

---

Free

27

27129020

Lignite wax

---

Free

27

27129030

Slack wax

---

Free

27

27129040

Parafin wax containing by weight

0.75% or more of oil

27

27129090

Other

---

Free

27

2713

Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals.

27

271311

Petroleum coke : -- Not calcined

-

27

27131110

Raw petroleum coke for anode making in aluminium industry conforming to standard IS 17049

---

Free

27

27131190

Other

---

Free

27

271312

Petroleum coke : -- Calcined

-

27

27131210

" Calcined petroleum coke for anode making in aluminium industry conforming to standard IS 17049"

---

Free

27

27131290

Other

---

Free

27

27132000

Petroleum bitumen

-

Free

27

27139000

other residues of petroleum oils or of oils obtained from bituminous

minerals

-

Free

27

2714

Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks.

27

27141000

Bituminous or oil shale and tar sands

-

Free

27

271490

Other

-

27

27149010

Asphalt, natural

---

Free

27

27149020

Bitumen, natural

---

Free

27

27149030

Gilsonete

---

Free

27

27149090

Other

---

Free

27

2715

Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cutbacks).

27

271500

Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut backs) :

27

27150010

Cut back, bituminous or asphalt

---

Free

27

27150090

Other

---

Free

27

27160000

Electrical Energy

Free

]

[helldodold[CHAPTER 27
MINERAL FUELS; MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES

S.No. Tariff Item
HS Code
Unit Item Description Export Policy Policy Conditions
113 27090000 Kg Crude Oil STE Export through Indian Oil Corporation Limited
[Notification No. 50/2015-2020 dated 11.11.2013]
113A 2710 12 41 Kg Motor gasoline conforming to standard IS 2796, IS 17021 or IS17076 ---Motor gasoline conforming to standard IS 2796

Free

2[The exporter is required to submit a self - declaration to he concerned Customs authority at the time of export confirming that 50% of quantity mentioned in the Shipping Bill has been/will be supplied in the domestic market during the
3[relevant financial year.] old[current financial year.]

However, export to Bhutan and Nepal is exempted from this condition.

Similarly, this condition is not applicable to 100% EoUs and units in SEZs.

Such exporters are also required to file a quarterly return to the Ministry of Petroleum and Natural Gas (MoPNG).]

2710 12 42 Kg Motor gasoline conforming to standard IS 2796. IS 17021 or IS 17076 --- E20 fuel conforming to standard IS 17021
2710 12 43 Kg ' Motor gasoline conforming to standard IS 2796.IS 17021. IS 17586 or IS 17076: --- E 12 fuel conforming to standard IS 17586
2710 12 44 Kg -Motor gasoline conforming to standard IS 2796,IS 17021. IS 17586 or IS 17076: E 15 fuel conforming to standard IS 17586
2710 12 49 Kg Motor gasoline conforming to standard IS 2796. IS 17021 or IS 17076 ---M15 fuel conforming to standard IS 17076
113B 2710 19 41 Kg Gas oil and oils obtained from gas oil: Gas Oil Free

2[The exporter is required to submit a self - declaration to the concerned Customs authority at the time of export confirming that 30% of quantity mentioned in the Shipping Bill has been/ will be supplied in the domestic market during the
3[relevant financial year.] old[current financial year.]

However, export to Bhutan and Nepal is exempted from this condition.

Similarly. this condition is not applicable to 100% EoUs and units in SEZs.

Such exporters are also required to file a quarterly return to the Ministry of Petroleum and Natural Gas (MoPNG).]

2710 19 44 Kg Gas oil and oils obtained from gas oil: ' Automotive diesel fuel, not containing bio diesel, conforming to standard IS1460
2710 19 49 Kg Gas oil and oils obtained from gas oil: 'High flash high speed diesel fuel conforming to standard IS 16861
114 27101910 Kg Kerosene Free Export allowed subject to obtaining NOC from Ministry of Petroleum & Natural Gas.
The above condition would not be applicable for export of Kerosene to Nepal & Bhutan by the Indian Oil Corporation Ltd.
[Notification No. 50/2015-2020 dated 11.11.2013]
115 27111900 Kg Liquefied Petroleum Gas (LPG) Free Export allowed subject to obtaining NOC from Ministry of Petroleum & Natural Gas.
The above condition would not be applicable for export of Liquefied Petroleum Gas (LPG) to Nepal & Bhutan by the Indian Oil Corporation Ltd.
[Notification No. 50/2015-2020 dated 11.11.2013]
1[115A 2207 20 00 Kg/u Ethyl alcohol and other spirits, denatured, of any strength. Restricted

 

Export is permitted under license only for non-fuel purposes]
1[115B 2710 20 00 Kg/u Petroleum    oils    and    oils obtained    from    bituminous minerals (other than crude) and preparations not elsewhere specified      or      included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic   constituents   of   the preparations,         containing biodiesel,  other than  waste oils. Restricted Export is permitted under license only for non-fuel purposes]
1[115C 3826 00 00 Kg/u Biodiesel     and     mixtures thereof,   not containing   or containing less than 70 % by weight of petroleum oils and oils obtained from bituminous minerals. Restricted

 

Export is permitted under license only for non-fuel purposes]

]helldod]

1. Inserted Vide:-Notification No 29/2015-20 dt.28.08.2018

2. Inserted Vide:-Notification No 14/2015-20 dt.30.06.2022

3. Substituted Vide:-Notification No 02/2023 dt.01.04.2023

4. Substituted Vide Notification No. 60/2023 dt. 13.02.2024

5. Substituted Vide Notification No. 80/2023 dt. 22.03.2024