Uranium enriched in U235 and its compounds; plutonium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium enriched in U235, plutonium or compounds of these products
Enriched uranium, plutonium and their compounds (fissile materials)
HSN 2844 20 00 (enriched uranium in U235, plutonium and their compounds) is subject to a Restricted import policy under the ITC (HS) administered by the Directorate General of Foreign Trade (DGFT), permissible only under a licence from a competent authority under the Atomic Energy Act, 1962 and the rules made thereunder, as per Policy Condition 1 of Chapter 28. Central Board of Indirect Taxes and Customs (CBIC) mandatory additional qualifiers for Chapter 28 commodity declarations apply as a customs overlay at the bill-of-entry stage.
- Import licence from competent authority
- Registration certificate from DGFT
- Chapter 28 qualifiers from CBIC
- 1Obtain a valid import licence from the competent authority designated under the Atomic Energy Act, 1962 and the rules made thereunder before filing the bill of entry. This licence is the binding condition for release under ITC (HS) Policy Condition 1 of Chapter 28, and no consignment may be cleared without it.ITC (HS) Import Policy Condition 1 of Chapter 28 · Atomic Energy Act, 1962
- 2Upload all mandatory documents in e-Sanchit prior to out-of-charge: certificate of analysis (document code 0010dc), batch release certificate (document code 0030dc), label of consignment (document code 0110dc), registration certificate (document code 101dc1), and import licence for drugs (document code 9111dc). The proper officer must verify these uploads before granting out-of-charge on PGA-facilitated bills.CCR mandatory document requirements · e-Sanchit document codes 0010dc, 0030dc, 0110dc, 101dc1, 9111dc
- 3Ensure 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 dated 30-09-2023, with effect from 15 October 2023. Non-inclusion of these qualifiers renders the declaration deficient and liable to customs query or 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 conflating the drug-document codes — certificate of analysis, batch release certificate, and drug registration certificate — with the primary atomic-energy import licence. These document codes appear in the CCR for PGA-facilitation verification and must all be uploaded in e-Sanchit, but the atomic-energy licence from the competent authority under the Atomic Energy Act, 1962 is a prerequisite to filing the bill of entry itself; its absence is not a rectifiable labelling defect but a Restricted-import policy breach that will result in detention and potential confiscation of the consignment.