Uranium depleted in U235 and thorium and their alloys, unwrought or wrought and compounds thereof
Depleted uranium, thorium, their alloys and compounds
HSN 2844 30 10 (Uranium depleted in U235 and thorium and their alloys, unwrought or wrought and compounds thereof) is subject to a Restricted-import policy under the ITC (HS) schedule administered by the Directorate General of Foreign Trade (DGFT), and import requires a licence from the competent authority under the Atomic Energy Act, 1962 and rules thereunder. The Central Board of Indirect Taxes and Customs (CBIC) mandates additional mandatory qualifiers in import declarations for Chapter 28 commodities, operative from 15 October 2023.
- Import licence from competent authority
- Certificate of Analysis from issuing authority
- Chapter 28 qualifiers from CBIC
- 1Obtain a licence from the competent authority under the Atomic Energy Act, 1962 and rules thereunder before filing the bill of entry. This licence is the operative requirement under Policy Condition 1 of Chapter 28 of the ITC (HS) import policy; a consignment arriving without a valid licence is liable to detention and confiscation.ITC (HS) import policy, Chapter 28, Policy Condition 1 · Atomic Energy Act, 1962
- 2Ensure the mandatory additional qualifiers for Chapter 28 commodities are included in the import declaration 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-compliant declarations are subject to CBIC enforcement action at the bill-of-entry stage.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 atomic-energy licence requirement with a general DGFT import licence. The competent authority under the Atomic Energy Act, 1962 is distinct from DGFT; an ordinary DGFT licence does not satisfy Policy Condition 1 of Chapter 28. Additionally, note that the CCR references drug-related document codes (0010dc, 0030dc, 0110dc, 101dc1, 9111dc) which are inapplicable to radioactive materials — these codes belong to a different product overlay and must not be uploaded as mandatory documents for this tariff line.