Other
Slag, ash and residues containing mainly aluminium
HSN 2620 40 90 (slag, ash and residues containing mainly aluminium) is classified as Restricted under the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT). Import is additionally subject to compliance with Para 8(b) of the General Notes regarding Import Policy of the ITC (HS) and Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016.
- Import authorisation from DGFT
- Hazardous waste compliance from CPCB
- ITC (HS) policy declaration to CBIC
- 1Obtain the requisite import authorisation from the Directorate General of Foreign Trade before filing the bill of entry. This tariff line is Restricted under the ITC (HS) policy and no import may proceed without prior DGFT authorisation.ITC (HS) Import Policy, Chapter 26 · Para 8(b) of General Notes regarding Import Policy of ITC (HS)
- 2Ensure full compliance with Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016, which govern transboundary movement of hazardous waste including metal-bearing slag and ash. Documentary evidence of compliance must accompany the bill of entry.Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016 · Para 8(b) of General Notes of ITC (HS)
The most common error on this tariff line is treating the DGFT Restricted-import authorisation as the only clearance required and neglecting the independent hazardous-waste compliance obligation under Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016. A consignment that holds a DGFT authorisation but lacks evidence of transboundary-movement rule compliance remains liable to detention and confiscation at the port of import.