Spent (irradiated) fuel elements (cartridges) of nuclear reactors

Spent nuclear fuel elements, irradiated reactor cartridges

DGFT CLEARANCE · CBIC CLEARANCE

HSN 2844 50 00 (Spent (irradiated) fuel elements (cartridges) of nuclear reactors) is subject to a Restricted-import policy administered by the Directorate General of Foreign Trade (DGFT), permissible only under licence from the competent authority under the Atomic Energy Act, 1962 and rules thereunder, per policy condition 1 of Chapter 28. Central Board of Indirect Taxes and Customs (CBIC) mandatory additional qualifiers for Chapter 28 commodity declarations apply at the bill-of-entry stage with effect from 15 October 2023.

What this is

HSN code

2844 50 00

Chapter

28 · Inorganic chemicals; organic or inorganic compounds of precious metals

Primary regulator

DGFT · ITC (HS) Restricted import policy, Chapter 28 (Atomic Energy Act, 1962 licence condition)

Customs documentation

Import licence from competent authority
Chapter 28 qualifiers from CBIC
ITC (HS) policy compliance declaration

Compliance steps

1
Obtain a valid import licence from the competent authority under the Atomic Energy Act, 1962 and the rules thereunder before filing the bill of entry. This tariff line is Restricted under the ITC (HS) import policy per policy condition 1 of Chapter 28, and no out-of-charge is permissible without this licence.
ITC (HS) import policy, policy condition 1 of Chapter 28 · Atomic Energy Act, 1962
2
Ensure mandatory additional qualifiers required for Chapter 28 commodities are included in the import declaration, in conformity with paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023, with effect from 15 October 2023. Non-compliance with the qualifier requirement will result in the bill of entry being flagged for intervention.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2

A word of counsel

The most common error on this tariff line is treating the Atomic Energy Act licence as a general departmental authorisation rather than a specific import-transaction-level clearance — the licence must be from the competent authority and must be current at the date of the bill of entry, not merely in force when the purchase order was placed. A second recurring failure is omitting the Chapter 28 mandatory qualifiers from the import declaration; their absence, in force since 15 October 2023, triggers compulsory re-assessment and delays out-of-charge independently of the licence status.

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Frequently asked

Does HSN 2844 50 00 require BIS certification?

No, spent nuclear fuel elements fall outside the BIS Quality Control Order regime; no BIS QCO covers radioactive fuel cartridges. Import is governed by the ITC (HS) Restricted policy requiring a licence from the competent authority under the Atomic Energy Act, 1962, administered by DGFT under policy condition 1 of Chapter 28.

What are the mandatory additional qualifiers required for this HSN at the bill of entry?

CBIC Circular 23/2023-Cus dated 30-09-2023 mandates additional qualifiers in import declarations for commodities under Chapters 28, 29, 32, 39 and CTH 3808, as specified in paragraphs 4.1 and 4.2, operative from 15 October 2023.

Can spent nuclear fuel elements be imported freely once the Atomic Energy Act licence is in hand?

No. The import remains Restricted under the ITC (HS) policy regardless of licence status; the licence from the competent authority is the condition for permitting import, not a conversion of the tariff line to Free, and all CBIC documentary and qualifier obligations at the bill of entry still apply.

Last verified against gazette notifications: 2026-05-16. Source: DGFT / CBIC / Indian Customs CUSDATA.