Mineral Fuels; Mineral Oils and Products of their Distillation; Bituminous Substances; Mineral waxes - DGFT - Export Policy, 2022 - (New - ITC (HS) based) - SCHEDULE- 2

ITC(HS), 2022 Schedule 2 Export Policy Section V, MINERAL PRODUCTS Chapter 27 Mineral Fuels, Mineral Oils And Products Of Their Distillation; Bituminous Substances; Mineral Waxes. Main Notes Sl.No. Notes Notification Date Notification No 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 Sl.No. Notes Notification Date Notification No 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). 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 biodiesel 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. Policy Conditions Sl.No. Notes Notification Date Notification No 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 Comparison 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. Product Description and Import Policy Itc(hs) Code. Description Export Policy Policy Condition 2701 COAL; BRIQUETTES, OVOIDS AND SIMILAR SOLID FUELS MANUFACTURED FROM COAL 27011100 Coal, whether or not pulverized, but not agglomerated: -- Anthracite Coal Free 270112 Bituminous coal : 27011210 Coking coal Free 27011290 Other Free 270119 Coal, whether or not pulverised, but not agglomerated : -- Other coal 27011910 Coking coal Free 27011920 Steam coal Free 27011990 Other Free 270120 Briquettes, ovoids and similar solid fuels manufactured from coal 27012010 Anthracite agglomerated Free 27012090 Other Free 2702 Lignite, whether or not agglomerated, excluding jet. 27021000 Lignite, whether or not pulverised, but not agglomerated Free 27022000 Agglomerated lignite Free 2703 PEAT (INCLUDING PEAT LITTER), WHETHER OR NOT AGGLOMERATED 270300 Peat (including peat litter), whether or not agglomerated. 27030010 Peat whether or not compressed into bales, but not agglomerated Free 27030090 Other Free 2704 Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon. 270400 Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon : 27040010 Retort carbon (gas carbon) Free 27040020 Coke and semi-coke of lignite or of peat Free 27040030 Hard coke of coal Free 27040040 Soft coke of coal Free 27040090 Other Free 27050000 Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons Free 2706 Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars. 270600 Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars : 27060010 Coal tar Free 27060090 Other Free 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. 27071000 Benzol (benzene) Free 27072000 Toluol (toluene) Free 27073000 Xylol (xylenes) Free 27074000 Naphthalene Free 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 27079100 Other : -- Creosote oils Free 27079900 Other : -- Other Free 2708 Pitch and pitch coke, obtained from coal tar or from other mineral tars. 270810 Pitch 27081010 Obtained by blending with creosote oil or other coal tar distillates Free 27081090 Other Free 27082000 Pitch coke Free 2709 PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, CRUDE 270900 PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, CRUDE 270900 PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, CRUDE 50/2015-2020 11.11.2013 27090010 PETROLEUM CRUDE STE (State Trading Enterprise) Export is allowed through Indian Oil Corporation Limited (IOCL) only. 50/2015-2020 11.11.2013 27090090 OTHER STE (State Trading Enterprise) Export is allowed through Indian Oil Corporation Limited (IOCL) only. 50/2015-2020 11.11.2013 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. 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 27101221 Naphtha ---- Light naphtha Free 27101222 Naphtha ---- Heavy naphtha Free 27101229 Naphtha ---- Full range naphtha Free 27101231 Solvent 60/80, solvent 50/120 and solvent 145/205 (petroleum hydrocarbon solvents) as specified under standard IS 1745: ---- Solvent 60/80 Free 27101232 Solvent 60/80, solvent 50/120 and solvent 145/205 (petroleum hydrocarbon solvents) as specified under standard IS 1745: ---- Solvent 50/120 Free 27101239 Solvent 60/80, solvent 50/120 AND solvent 145/205 (petroleum hydrocarbon solvents) AS specified under standard IS 1745: ---- Solvent 145/205 Free 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 44958 01.04.2023 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 44958 01.04.2023 27101243 Motor gasoline conforming to standard IS 2796, IS 17021, IS 17586 or IS 17076: ---- E 12 fuel conforming to standard IS 17586 Free Subject to Policy Condition 1 of the Chapter 44958 01.04.2023 27101244 Motor gasoline conforming to standard IS 2796, IS 17021, IS 17586 or IS 17076: ---- E 15 fuel conforming to standard IS 17586 Free Subject to Policy Condition 1 of the Chapter 44958 01.04.2023 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 44958 01.04.2023 27101250 Aviation gasoline conforming to standard IS 1604 Free 27101290 Other Free 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 27101920 Solvent 125/240 (petroleum hydrocarbon solvent) as specified under standard IS 1745 Free 27101931 Kerosene intermediate and oils obtained from kerosene intermediate: ---- Kerosene intermediate Free 27101932 Kerosene intermediate and oils obtained from kerosene intermediate: ---- Kerosene conforming to standard IS 1459 Free 27101933 Kerosene intermediate and oils obtained from kerosene intermediate: ---- Blended Aviation turbine fuel Free 27101939 Kerosene intermediate and oils obtained from kerosene intermediate: ---- Aviation turbine fuels, kerosene type conforming to standard IS 1571 Free 27101941 Gas oil and oils obtained from gas oil: ---- Gas oil Free Subject to Policy Condition 2 of the Chapter 44958 01.04.2023 27101942 Gas oil and oils obtained from gas oil: ---- Vacuum gas oil Free 27101943 Gas oil and oils obtained from gas oil: ---- Light diesel oil conforming to standard IS 15770 Free 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 44958 01.04.2023 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 44958 01.04.2023 27101951 Fuel oils conforming to standard IS 1593: ---- Grade LV Free 27101952 Fuel oils conforming to standard IS 1593: ---- Grade MV1 Free 27101953 Fuel oils conforming to standard IS 1593: ---- Grade MV2 Free 27101959 Fuel oils conforming to standard IS 1593: ---- Grade HV Free 27101961 Fuels (Class F) or marine fuels conforming to standard IS 16731: - --- Distillate oil Free 27101969 Fuels (Class F) or marine fuels conforming to standard IS 16731: - --- Residual oil Free 27101971 Base oil and lubricating oil: ---- Base oil Free 27101972 Base oil and lubricating oil: ---- Engine oil (internal combustion engine crankcase oils) conforming to standard IS 13656 Free 27101973 Base oil and lubricating oil: ---- Engine oil conforming to standard IS 14234 Free 27101974 Base oil and lubricating oil: ---- Automotive gear oil conforming to standard IS 1118 Free 27101975 Base oil and lubricating oil: ---- Industrial gear oil conforming to standard IS 8406 Free 27101976 Base oil and lubricating oil: ---- General purpose machinery and spindle oils conforming to standard IS 493 Free 27101977 Base oil and lubricating oil: ---- Turbine lubricating oil conforming to standard IS 1012 Free 27101978 Base oil and lubricating oil: ---- Other lubricating oil, conforming to any other BIS standard Free 27101979 Base oil and lubricating oil: ---- Other lubricating oil, not conforming to any BIS standard Free 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 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 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 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 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 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 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 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 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 27101990 Other Free 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: 27102010 Automotive diesel fuel, containing biodiesel, conforming to standard IS 1460 Restricted Export is permitted under Restricted Export Authorization only for nonfuel 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 27102020 Diesel fuel blend (B6 to B20) conforming to standard IS 16531 Restricted Export is permitted under Restricted Export Authorization only for nonfuel 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 27102090 Other Restricted Export is permitted under Restricted Export Authorization only for nonfuel 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 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 27109900 Waste oils : -- Other Free 2711 Petroleum gases and other gaseous hydrocarbons. 27111100 Liquefied : -- Natural gas Free 27111200 Liquefied : -- Propane Free 27111300 Liquefied : -- Butanes Free 27111400 Liquefied : -- Ethylene, propylene, butylene and butadiene Free 271119 Liquefied : -- Other 50/2015-2020 11.11.2013 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 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 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 27112100 In gaseous state : -- Natural gas Free 27112900 In gaseous state : -- Other Free 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. 271210 Petroleum jelly 27121010 Crude Free 27121090 Other Free 27122000 Paraffin wax containing by weight less than 0.75 % of oil: Free 271290 Other 27129010 Micro-Crystalline Petroleum wax Free 27129020 Lignite wax Free 27129030 Slack wax Free 27129040 Parafin wax containing by weight 0.75% or more of oil Free 27129090 Other Free 2713 Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals. 271311 Petroleum coke : -- Not calcined 27131110 Raw petroleum coke for anode making in aluminium industry conforming to standard IS 17049 Free 27131190 Other Free 271312 Petroleum coke : -- Calcined 27131210 Calcined petroleum coke for anode making in aluminium industry conforming to standard IS 17049 Free 27131290 Other Free 27132000 Petroleum bitumen Free 27139000 other residues of petroleum oils or of oils obtained from bituminous minerals Free 2714 Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks. 27141000 Bituminous or oil shale and tar sands Free 271490 Other 27149010 Asphalt, natural Free 27149020 Bitumen, natural Free 27149030 Gilsonete Free 27149090 Other Free 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). 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) : 27150010 Cut back, bituminous or asphalt 27150090 Other Free 27160000 Electrical Energy Free