Thorium hydroxide
Thorium hydroxide, thorium compounds (radioactive)
HSN 2844 30 22 (Thorium hydroxide) is subject to a Restricted-import policy administered by the Directorate General of Foreign Trade (DGFT), with import permitted only under a licence from a competent authority under the Atomic Energy Act, 1962, as per Policy Condition 1 of Chapter 28. Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus mandates additional mandatory qualifiers in the import declaration for Chapter 28 commodities, effective 15 October 2023.
- Import licence from competent authority
- Certificate of Analysis from issuing authority
- Chapter 28 qualifiers from CBIC
- 1Obtain an import licence from the competent authority under the Atomic Energy Act, 1962, and the rules made thereunder, before filing the bill of entry. Import without this licence is not permissible under the ITC (HS) Restricted-import policy, Policy Condition 1 of Chapter 28.ITC (HS) Import Policy, 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 — drug (0010dc), batch release certificate (0030dc), label of consignment (0110dc), registration certificate — drugs (101dc1), and import licence for drugs (9111dc). Proper officer must verify uploads on PGA-facilitated bills before granting out-of-charge.CBIC e-Sanchit document codes 0010dc, 0030dc, 0110dc, 101dc1, 9111dc · CCR standing instruction
- 3Include the mandatory additional qualifiers in the import declaration for Chapter 28 commodities as stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement is operative with effect from 15 October 2023 and non-compliance renders the declaration deficient at assessment.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-regime document codes (0010dc, 0030dc, 101dc1, 9111dc) with the nuclear-material licensing requirement: the Atomic Energy Act, 1962 licence from the competent authority is the operative import gate, and the drug-documentation set is an additional e-Sanchit overlay, not a substitute. Importers who treat one as satisfying the other face detention and out-of-charge refusal. Equally, the Chapter 28 mandatory qualifiers under CBIC Circular 23/2023-Cus must be declared at the time of filing — rectification after assessment triggers re-examination.