Boron enriched in boron-10 and its compounds

Boron enriched in boron-10 and its inorganic or organic compounds

DGFT CLEARANCE · CBIC CLEARANCE

HSN 2845 20 00 (Boron enriched in boron-10 and its compounds) is subject to a Restricted import policy administered by the Directorate General of Foreign Trade (DGFT), with import permissible only in compliance with the Atomic Energy Act, 1962 and the rules made thereunder, as notified by DGFT Notification 54/2015-20 dated 09-02-2022. Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus mandates additional Chapter 28 qualifiers in the import declaration with effect from 15 October 2023.

What this is

HSN code

2845 20 00

Chapter

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

Primary regulator

DGFT · ITC (HS) Restricted import policy, Atomic Energy Act, 1962

Customs documentation

Restricted-import authorisation from DGFT
Atomic Energy Act compliance from DAE
Chapter 28 qualifiers from CBIC

Compliance steps

1
Before filing the bill of entry, ensure the import is authorised under the Atomic Energy Act, 1962 and all rules thereunder. This tariff line is Restricted under the ITC (HS) import policy and no consignment may be cleared without the applicable authorisation issued under that Act.
DGFT Notification 54/2015-20 dated 09-02-2022 · ITC (HS) Restricted import policy, Chapter 28
2
Include mandatory additional qualifiers in the import declaration for commodities under Chapter 28 as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are compulsory with effect from 15 October 2023 and non-compliance will prevent out-of-charge at the bill-of-entry stage.
CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2

A word of counsel

The most common error on this tariff line is treating the DGFT Restricted-import authorisation as the only gateway and overlooking the independent requirement that the import must be in compliance with the Atomic Energy Act, 1962 and its rules — a condition that may require prior clearance from the Department of Atomic Energy before the consignment is dispatched. Arriving at port without that compliance documented in the bill of entry exposes the consignment to detention and confiscation under both the Atomic Energy Act and the Customs Act, 1962.

Need a regulatory steer on this product?

Speak to a regulatory counsel about your specific HSN, IS, and supplier situation.

Speak to an Expert

Frequently asked

Does HSN 2845 20 00 require BIS certification?

No, boron enriched in boron-10 falls outside the BIS Quality Control Order regime. Import is governed by the ITC (HS) Restricted import policy administered by the Directorate General of Foreign Trade, subject to compliance with the Atomic Energy Act, 1962 and the rules thereunder.

What are the mandatory Chapter 28 qualifiers required by CBIC Circular 23/2023-Cus?

Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023 specify the additional qualifiers that must be declared in the import entry for all commodities under Chapter 28 with effect from 15 October 2023; the circular should be consulted for the exact field-level requirements.

Can an importer bring in boron-10 compounds under a general Restricted-import licence, or is a specific Atomic Energy Act authorisation required?

A specific authorisation under the Atomic Energy Act, 1962 and its rules is required as a condition of the Restricted import policy per DGFT Notification 54/2015-20; a general DGFT import licence does not satisfy this obligation independently.

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