Helium-3

Helium-3, non-fissionable isotope of helium

DGFT CLEARANCE · CBIC CLEARANCE

HSN 2845 40 00 (Helium-3) is subject to import restrictions under the ITC (HS) policy administered by the Directorate General of Foreign Trade (DGFT), with import permitted only subject to the Atomic Energy Act, 1962 and the rules framed thereunder, as notified via 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 40 00

Chapter

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

Primary regulator

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

Customs documentation

Import authorisation from DGFT
Atomic Energy Act compliance from DAE
Chapter 28 qualifiers from CBIC

Compliance steps

1
Obtain import authorisation from the Directorate General of Foreign Trade confirming compliance with the Atomic Energy Act, 1962 and rules thereunder before filing the bill of entry. This tariff line is Restricted under the ITC (HS) policy and no consignment may be released without the requisite authorisation on record.
DGFT Notification 54/2015-20 dated 09-02-2022 · ITC (HS) Restricted import policy, Chapter 28
2
Include the mandatory additional qualifiers in the import declaration as required for Chapter 28 commodities under CBIC Circular 23/2023-Cus, paragraphs 4.1 and 4.2. These qualifiers must be present in the bill of entry with effect from 15 October 2023, and non-compliance may result in the declaration being treated as deficient.
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 Helium-3 as a routine industrial gas import and filing a standard bill of entry without the Atomic Energy Act overlay documentation. Because the ITC (HS) restriction is explicitly tied to the Atomic Energy Act, 1962, the absence of the required authorisation exposes the consignment to detention and Restricted-import enforcement regardless of whether the importer holds a general DGFT import licence for other chemicals. The Chapter 28 CBIC qualifier requirement is independent and must also be satisfied even when the Atomic Energy Act authorisation is in order.

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Frequently asked

Does HSN 2845 40 00 require BIS certification?

No, no BIS Quality Control Order covers isotopes under heading 2845. Import of Helium-3 is governed by the ITC (HS) Restricted-import policy administered by the Directorate General of Foreign Trade, subject to the Atomic Energy Act, 1962 and rules thereunder, as notified in DGFT Notification 54/2015-20 dated 09-02-2022.

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

CBIC Circular 23/2023-Cus dated 30-09-2023 requires additional qualifiers in import declarations for commodities under Chapter 28 as stipulated in paragraphs 4.1 and 4.2, applicable with effect from 15 October 2023.

Can Helium-3 be imported freely if the Atomic Energy Act authorisation is in place?

The Atomic Energy Act authorisation removes the statutory bar under the ITC (HS) Restricted policy, but the importer must still satisfy the CBIC Chapter 28 qualifier requirement under Circular 23/2023-Cus; failure on either count is an independent ground for detention or rejection of the bill of entry.

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