Thorium oxide
Thorium oxide, radioactive thorium compounds
HSN 2844 30 21 (Thorium oxide) is subject to the Restricted-import policy administered by the Directorate General of Foreign Trade (DGFT), with import permitted only under a licence from the competent authority under the Atomic Energy Act, 1962, per Policy Condition 1 of Chapter 28. The Central Board of Indirect Taxes and Customs (CBIC) additionally mandates Chapter 28 mandatory additional qualifiers in import declarations with effect from 15 October 2023 under CBIC Circular 23/2023-Cus.
- Import licence from competent authority
- Chapter 28 qualifiers from CBIC
- Certificate of Analysis from supplier
- 1Obtain an import licence from the competent authority under the Atomic Energy Act, 1962 and the rules thereunder before the bill of entry is filed. This is a Restricted-import line under the ITC (HS) policy; consignments arriving without a valid licence are liable to detention and re-export under DGFT enforcement.ITC (HS) Import Policy, Chapter 28, Policy Condition 1 · Atomic Energy Act, 1962
- 2Comply with the mandatory additional qualifiers requirement for Chapter 28 import declarations as stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus, operative from 15 October 2023. Declarations filed without the specified qualifiers are subject to customs intervention at the bill-of-entry stage.CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
The most common error on this tariff line is conflating the drug-related e-Sanchit document codes — certificate of analysis (0010dc), batch release certificate (0030dc), label of consignment (0110dc), registration certificate (101dc1), and import licence for drugs (9111dc) — with the requirements that actually apply to thorium oxide. Those codes pertain to pharmaceutical HSNs; for thorium oxide, the binding requirement is the Atomic Energy Act licence and the Chapter 28 CBIC qualifiers. Filing drug-specific documents in lieu of the correct Atomic Energy authority licence will not satisfy the PGA facilitation check and will result in out-of-charge being withheld.