Other

Depleted uranium, thorium compounds, and radioactive mixtures

HSN 2844 30 90 (Other compounds, alloys, dispersions and mixtures of uranium depleted in U235 and thorium) is classified as Restricted under the ITC (HS) import policy 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 the rules thereunder. The Central Board of Indirect Taxes and Customs (CBIC) mandates additional Chapter 28 qualifiers in the import declaration with effect from 15 October 2023, and waste-form imports attract a further overlay under the Hazardous Waste (Management and Transboundary Movement) Rules, 2016.

1. 1
   Obtain a valid import licence from the competent authority designated under the Atomic Energy Act, 1962 and its rules before filing the bill of entry. This licence is the operative clearance for the Restricted-import condition and must be uploaded in e-Sanchit prior to out-of-charge.
   ITC (HS) import policy, Restricted condition · Atomic Energy Act, 1962 and rules thereunder
2. 2
   Include the mandatory additional qualifiers in the import declaration as stipulated under Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023, which applies to all commodities under Chapter 28 with effect from 15 October 2023. Declarations filed without these qualifiers are liable to be held at first appraisement.
   CBIC Circular 23/2023-Cus dated 30-09-2023 · Para 4.1 and 4.2
3. 3
   Where the goods constitute waste, ensure compliance with Para 8(b) of the General Notes regarding import policy of the ITC (HS) and with Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016 before shipment. Waste-form imports lacking this compliance are subject to re-export or confiscation.
   Para 8(b), General Notes, ITC (HS) Import Policy · Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016