Of gold
Colloidal gold, precious metal colloid preparations
HSN 2843 10 10 (Colloidal gold) is subject to a Restricted-import policy administered by the Directorate General of Foreign Trade (DGFT) under DGFT Notification 19/2025-26 dated 17-06-2025. Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023 imposes mandatory additional qualifiers in import declarations for Chapter 28 commodities, operative from 15 October 2023.
- Import Licence from DGFT
- Chapter 28 qualifiers from CBIC
- 1Obtain the requisite import authorisation from the Directorate General of Foreign Trade before filing the bill of entry, as this CTI is Restricted under DGFT Notification 19/2025-26. A consignment arriving without the authorisation is liable to detention and re-export under the Foreign Trade (Development and Regulation) Act, 1992.DGFT Notification 19/2025-26 dated 17-06-2025
- 2Include the mandatory additional qualifiers in the import declaration at the bill-of-entry stage as specified in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers apply to all commodities under Chapter 28 and have been operative from 15 October 2023; declarations filed without them are treated as deficient and may attract reassessment.CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
The most common error on this tariff line is filing the bill of entry without the Chapter 28 additional qualifiers required under CBIC Circular 23/2023-Cus — importers focus on securing the DGFT authorisation and overlook that the declaration itself must carry the specified technical descriptors at Para 4.1 and 4.2. A deficient qualifier field triggers a reassessment query at the gateway, causing consignment hold and accruing demurrage even when the DGFT licence is otherwise current and valid.