Heavy water (deuterium oxide)

Heavy water (deuterium oxide) for nuclear applications

DGFT CLEARANCE · CBIC CLEARANCE

HSN 2845 10 00 (Heavy water, deuterium oxide) is subject to a Restricted-import policy administered by the Directorate General of Foreign Trade (DGFT), importable only under a licence from the competent authority under the Atomic Energy Act, 1962, and the rules thereunder. Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023 imposes mandatory additional qualifiers in the import declaration for all Chapter 28 commodities with effect from 15 October 2023.

What this is

HSN code

2845 10 00

Chapter

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

Primary regulator

DGFT · ITC (HS) Restricted import policy, Chapter 28, Policy Condition 1 (Atomic Energy Act, 1962)

Customs documentation

Import licence from competent authority
Certificate of Analysis from supplier
Chapter 28 qualifiers per CBIC

Compliance steps

1
Obtain a licence from the competent authority under the Atomic Energy Act, 1962, and the rules thereunder before filing the bill of entry. This licence is the operative condition for release under ITC (HS) Policy Condition 1 of Chapter 28; no consignment of heavy water may be cleared without it.
ITC (HS) Import Policy, Chapter 28, Policy Condition 1 · Atomic Energy Act, 1962
2
Ensure that mandatory additional qualifiers prescribed under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus are included in the import declaration. This requirement applies to all Chapter 28 commodities with effect from 15 October 2023 and is verified by the proper officer before out-of-charge.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2

A word of counsel

The most frequent error on this tariff line is conflating the drug-document set appearing in the e-Sanchit framework (certificate of analysis, batch release certificate, registration certificate, import licence for drugs — document codes 0010dc, 0030dc, 0110dc, 101dc1, 9111dc) with the operative atomic-energy licence requirement. Heavy water is not a drug product; those document codes are generic CCR prompts and do not substitute for the Atomic Energy Act, 1962 competent-authority licence, which is the sole condition permitting release of this Restricted-import tariff line.

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Frequently asked

Does HSN 2845 10 00 require BIS certification?

No, heavy water (deuterium oxide) is not within the BIS Quality Control Order regime. Import is governed by the ITC (HS) Restricted-import policy administered by the Directorate General of Foreign Trade, and release requires a licence from the competent authority under the Atomic Energy Act, 1962.

What are the mandatory Chapter 28 qualifiers required at the bill of entry?

CBIC Circular 23/2023-Cus dated 30-09-2023 mandates additional qualifiers in import declarations for Chapter 28 commodities as specified in paragraphs 4.1 and 4.2, operative from 15 October 2023; omission triggers non-compliance at the bill-of-entry stage and may delay out-of-charge.

Can heavy water be imported without the Atomic Energy Act licence if the quantity is small?

No. Policy Condition 1 of Chapter 28 applies to all imports under this tariff line regardless of quantity; there is no de minimis carve-out, and clearance without the competent-authority licence constitutes an unauthorised import of a Restricted item attracting confiscation and monetary penalty.

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