6[CHAPTER 27

MINERAL FUELS; MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES
(Section Notes)

Main Notes

1 This Chapter does not cover:

(a) separate chemically defined organic compounds other than pure methane and propane which are to be classified in heading 2711;

(b) medicaments of heading 3003 or 3004; or

(c) mixed unsaturated hydrocarbons of heading 3301, 3302 or 3805.

2 References in heading 2710 to "petroleum oils and oils obtained from bituminous minerals" include not only petroleum oils and oils obtained from bituminous minerals but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the non- aromatic constituents exceeds that of the aromatic constituents. However, the references do not include liquid synthetic polyolefins of which less than 60% by volume distils at 3000C, after conversion to 1,013 millibars when a reduced-pressure distillation method is used (Chapter 39).

3 For the purposes of heading 2710, "waste oils" means waste containing mainly petroleum oils and oils obtained from bituminous minerals (as described in Note 2 to this Chapter), whether or not mixed with water. These include:

(a) such oils no longer fit for use as primary products (for example, used lubricating oils, used hydraulic oils and used transformer oils);

(b) sludge oils from the storage tanks of petroleum oils, mainly containing such oils and high concentration of additives (for example, chemicals) used in the manufacture of the primary products; and

(c) such oils in the form of emulsions in water or mixtures with water, such as those resulting from oil spills, storage tank washings, or from the use of cutting oils for machining operations.

Sub-Heading Notes

1 For the purposes of sub-heading 2701 11 "anthracite" means coal having a volatile matter limit (on a dry, mineral-matter-free basis) not exceeding 14%.

2 For the purposes of sub-heading 2701 12, "bituminous coal" means coal having a volatile matter limit (on a dry, mineral-matter-free basis) exceeding 14% and a calorific value limit (on amoist, mineral-matter-free basis) equal to or greater than 5,833 kcal/kg.

3 For the purposes of tariff items 2707 10 00, 2707 20 00, 2707 30 00 and 2707 40 00, the terms "benzol", "(benzene)", "toluol" (toluene)", "xylol" (xylenes)" and "naphthalene" apply to products which contain more than 50% by weight of benzene, toluene, xylenes or naphthalene, respectively.

4 For the purposes of sub-heading 2710 12, "light oils and preparations" are those of which 90 % or more by volume (including losses) distil at 210 C according to the ISO 3405 method (equivalent to the ASTM D 86 method).

5 For the purposes of the sub-headings of heading 2710, the term "bio diesel" means mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal, vegetable or microbial fats and oils whether or not used.

Supplementary Notes

1 In this Chapter, reference to any standard of the Bureau of Indian Standards refers to the last published version of that standard. Illustration : IS 1459 refers to IS 1459: 2018 and not to IS 1459: 1974

\(a) "motor spirit" means any hydrocarbon oil (excluding crude mineral oil) which has its flash point below 250C and which either by itself or in admixture with   any other substance, is suitable for use as fuel in spark ignition engines. "Special boiling point spirits (tariff item Nos. 2710 12 11, 2710 12 12 and 2710 12 13)" means light oils, as defined in Sub-heading Note 4, not containing any anti-knock preparations , and with a difference of not more than 600C between the temperatures at which 5% and 90% by volume ( including losses) distil;

(b) "natural gasoline liquid (NGL)" is a low–boiling liquid petroleum product extracted from Natural Gas;

(c) "superior kerosine oil (SKO)" means any hydrocarbon oil conforming to the Indian Standards Specification of Bureau of Indian Standards IS : 1459-1974 (Reaffirmed in the year 1996);

(d) "aviation turbine fuel (ATF)" means any hydrocarbon oil conforming to the Indian Standards Specification of Bureau of Indian Standards IS : 1571:1992: 2000;

(e) "high speed diesel (HSD)" means any hydrocarbon oil conforming to the Indian Standards Specification of Bureau of Indian Standards IS: 1460:2005;

(f) "light diesel oil (LDO)" means any hydrocarbon oil conforming to the Indian Standards Specification of Bureau of Indian Standards IS: 15770:2008;

(g) "fuel oil" means any hydrocarbon oil conforming to the Indian Standards Specification of Bureau of Indian Standards IS:1593:1982 (Reaffirmed in the year 1997);

(h) "lubricating oil" means any oil, which is ordinarily used, for lubrication, excluding any hydrocarbon oil, which has its flash point below 93.30 Centigrade;

(i) "jute batching oil" and "textile oil" are hydrocarbon oils which have their flash point at or above 93.30C, and is ordinarily used for the batching of jute or other textile fibres;

(j) the expression "petroleum jelly crude" (tariff item Nos. 2712 10 10) shall be taken to apply to petroleum jelly of a natural colour higher than 4.5 by the ASTM D 1500 method;

(k) for the purposes of these additional notes, the tests prescribed have the meaning hereby assigned to them:

(1) "Flash Point" shall be determined in accordance with the test prescribed in this behalf in the rules made under the Petroleum Act, 1934 (30 of 1934);

(2) "Smoke Point" shall be determined in the apparatus known as the Smoke Point Lamp in the manner indicated in the Indian Standards Institution specification IS:1448 (p. 31)-1967 as for the time being in force;

(3) "Final Boiling Point" shall be determined in the manner indicated in the Indian Standards Institution specification IS:1448 (p.18)-1967 as for the time being in force;

(4) "Carbon Residue" shall be determined in the apparatus known as Ramsbottom Carbon Residue Apparatus in the manner indicated in the Indian Standards Institution specification IS:1448 (p.8)-1967 as for the time being in force;

(5) "Colour Comparision Test" shall be done in the following manner, namely :

(i) first prepare a five per cent. weight by volume solution of Potassium Iodine (analytical reagent quality) in distilled water;

(ii) to this, add Iodine (analytical reagent quality) in requisite amount to prepare an exactly 0.04 normal Iodine solution;

(iii) thereafter, compare the colour of the mineral oil under test with the Iodine solution so prepared.

(l) for the purposes of tariff item 2710 19 33, the term “Blended Aviation turbine fuel” means any Aviation turbine fuel containing by weight 70% or more of Petroleum Oils or Oils obtained from Bituminous Minerals, blended with Synthesized Hydrocarbons conforming to Indian Standards Specification of Bureau of Indian Standards IS 17081:2019.

Policy Conditions

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  Bituminous coal :  -             
27  27011210  Coking coal  ---  Free          
27  27011290  Other  ---  Free          
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 ASTM D 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  270900  Petroleum oils and oils obtained from bituminous minerals, crude           50/2015-2020  11.11.2013 
27  27090010  PETROLEUM CRUDE     STE (State Trading Enterprise)  Export is allowed through Indian Oil Corporation Limited (IOCL) only.  50/2015-2020  11.11.2013 
27  27090090  OTHER     STE (State Trading Enterprise)  Export is allowed through Indian Oil Corporation Limited (IOCL) only.  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  <p>Motor gasoline conforming to standard IS 2796,IS 17021, IS 17586 or IS 17076        Motor gasoline conforming to standard IS 2796</p>  ---  Free  Subject to Policy Condition 1 of the Chapter  02/2023  1.04.2023 
27  27101242  <p>Motor gasoline conforming to standard IS 2796,IS 17021, IS 17586 or IS 17076 E 20 fuel conforming to standard IS 17021<br />&nbsp;</p>  ---  Free  Subject to Policy Condition 1 of the Chapter  02/2023  1.04.2023 
27  27101243  <p>Motor gasoline conforming to standard IS 2796,IS 17021, IS 17586 orIS 17076 E 12 fuel conforming to standard IS 17586</p>  ---  Free  Subject to Policy Condition 1 of the Chapter  02/2023  1.04.2023 
27  27101244  <p>Motor gasoline conforming to standard IS 2796,IS 17021, IS 17586 orIS 17076 E 15 fuel conforming to standard IS 17586</p>  ---  Free  Subject to Policy Condition 1 of the Chapter  02/2023  1.04.2023 
27  27101249  <p>Motor gasoline conforming to standard IS 2796,IS 17021, IS 17586 or IS 17076        M15 fuel conforming to standard IS 17076</p>  ---  Free  Subject to Policy Condition 1 of the Chapter  02/2023  1.04.2023 
27  27101250  Aviation gasoline conforming to standard IS 1604  ---  Free          
27  27101290  Other  ---  Free          
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  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  27101933  "Kerosene intermediate and oils obtained from
kerosene intermediate: ---- Blended Aviation turbine fuel
 
   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  1.04.2023 
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 bio-diesel, conforming to standard IS 1460  ---  Free  Subject to Policy Condition 2 of the Chapter  02/2023  1.04.2023 
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  1.04.2023 
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  ---  Free          
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  27102010  Automotive diesel fuel, containing biodiesel, conforming to standard IS 1460  ---  Restricted  Export is permitted under Restricted Export Authorization 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 Restricted Export Authorization 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 Restricted Export Authorization 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  27122000  Paraffin wax containing by weight less than 0.75 % of oil:  -  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  ---  Free          
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, cut-backs).                
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[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 

 

 

 

]]

old[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

6. Substituted Vide Notification No. 50/2024-25 dt. 13.01.2025