Waste and scrap of uranium depleted in U235 or of thorium
Waste and scrap of depleted uranium or thorium
HSN 2844 30 30 (Waste and scrap of uranium depleted in U235 or of thorium) is subject to a Restricted-import policy administered by the Directorate General of Foreign Trade (DGFT), with import permitted only under licence from the competent authority under the Atomic Energy Act, 1962 and Rules. Import of radioactive waste is concurrently subject to Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016, enforced through the Central Board of Indirect Taxes and Customs (CBIC).
- Import licence from competent authority
- Hazardous waste compliance from CBIC
- Chapter 28 qualifiers from CBIC
- 1Obtain an import licence from the competent authority under the Atomic Energy Act, 1962 and the Rules framed thereunder before filing the bill of entry. This licence is the operative condition of the ITC (HS) Restricted-import policy for this tariff line and must be presented at customs examination.ITC (HS) Restricted import policy condition; Atomic Energy Act, 1962 and Rules
- 2Confirm compliance with Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016 and Para 8(b) of the General Notes regarding import policy of ITC (HS). These provisions govern transboundary movement and disposal conditions for radioactive waste and scrap.Para 8(b) of General Notes, ITC (HS) Import Policy; Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016
- 3Ensure the import declaration includes all mandatory additional qualifiers for Chapter 28 commodities as stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023, applicable with effect from 15-10-2023. Non-compliance with qualifier requirements results in declaration rejection 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 treating the Atomic Energy Act licence and the Hazardous Waste Rules compliance as sequential steps rather than concurrent pre-conditions: both must be satisfied before the bill of entry is filed, not obtained during port clearance. A consignment arriving without valid hazardous-waste transboundary-movement documentation under Rules 12 and 13 faces detention and potential refusal of out-of-charge regardless of whether the atomic energy licence is current.