Amalgams
Amalgams of precious metals
HSN 2843 90 20 (Amalgams) is subject to the Restricted-import policy administered by the Directorate General of Foreign Trade (DGFT) under DGFT Notification 19/2025-26 dated 17-06-2025. The Central Board of Indirect Taxes and Customs (CBIC) additionally mandates Chapter 28 mandatory qualifiers in import declarations under CBIC Circular 23/2023-Cus dated 30-09-2023, effective 15 October 2023.
- Import Licence from DGFT
- Chapter 28 qualifiers from CBIC
- 1Confirm the import is authorised under the ITC (HS) Restricted-import policy and obtain any required DGFT import licence or permission before filing the bill of entry. The Restricted status is operative under DGFT Notification 19/2025-26 dated 17-06-2025.DGFT Notification 19/2025-26 dated 17-06-2025
- 2Ensure the bill of entry declaration includes all mandatory additional qualifiers for Chapter 28 commodities as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers have been compulsory from 15 October 2023; incomplete declarations are liable to customs examination and detention.CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
The most common error on this tariff line is filing a bill of entry without the Chapter 28 mandatory qualifiers required under CBIC Circular 23/2023-Cus, treating the declaration as a routine chemical import. Missing or incomplete qualifiers trigger a mismatch flag at the customs gateway, resulting in examination, detention, and potential demurrage before out-of-charge is granted — independent of whether the DGFT Restricted-import licence is in order.