Zinc oxide
Zinc oxide, inorganic zinc compound
HSN 2817 00 10 (Zinc oxide) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), including a Tariff Rate Quota (TRQ) of 2,500 MT for zinc oxide allocations under the revised India-Nepal Treaty per DGFT Public Notice 17/2023. The Central Board of Indirect Taxes and Customs (CBIC) mandates additional qualifiers in import declarations for Chapter 28 commodities under CBIC Circular 23/2023-CUS with effect from 15 October 2023.
- TRQ allocation certificate from DGFT
- Chapter 28 qualifiers from CBIC
- Certificate of Analysis from supplier
- 1Ensure the import declaration includes the mandatory additional qualifiers for Chapter 28 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-CUS. Non-compliant declarations filed on or after 15 October 2023 are liable to detention at the bill-of-entry stage pending rectification.CBIC Circular 23/2023-CUS dated 30-09-2023, paragraphs 4.1 and 4.2
- 2If importing zinc oxide under the 2,500 MT Tariff Rate Quota allocated under the revised India-Nepal Treaty, obtain the DGFT TRQ allocation in advance and comply with the procedure under paragraph 2.92 of the Handbook of Procedures 2023 as notified in DGFT Public Notice 17/2023.DGFT Public Notice 17/2023 dated 22-06-2023, paragraphs (i) to (xv); Handbook of Procedures 2023, para 2.92
- 3Where the zinc oxide import is routed as a drug or pharmaceutical input, upload in e-Sanchit the Certificate of Analysis (document code 0010dc), Batch Release Certificate (0030dc), Label of Consignment (0110dc), Registration Certificate for drugs (101dc1), and Import Licence for drugs (9111dc) before out-of-charge.CCR e-Sanchit document codes 0010dc, 0030dc, 0110dc, 101dc1, 9111dc
The most common error on this tariff line is filing a Chapter 28 import declaration without the mandatory additional qualifiers required under CBIC Circular 23/2023-CUS — a deficiency that causes the bill of entry to be flagged for amendment before out-of-charge, triggering demurrage and ground rent. Separately, importers who believe the TRQ allocation under DGFT Public Notice 17/2023 applies to all India-Nepal trade must note that DGFT is the sole designated authority for TRQ monitoring; importing without a valid allocation against the 2,500 MT cap attracts ordinary-tariff treatment at a potentially higher rate.