Nuclear fuels not elsewhere included or specified
Nuclear fuels, isotopic compounds not elsewhere specified
HSN 2845 90 10 (Nuclear fuels not elsewhere included or specified) is subject to a Restricted import policy administered by the Directorate General of Foreign Trade (DGFT), with import permitted only under a licence from the competent authority under the Atomic Energy Act, 1962 and the rules thereunder, as specified in Policy Condition 1 of Chapter 28. Central Board of Indirect Taxes and Customs (CBIC) mandatory additional qualifiers in the import declaration apply with effect from 15 October 2023 under CBIC Circular 23/2023-Cus.
- Import licence from competent authority
- Chapter 28 qualifiers from CBIC
- ITC (HS) policy compliance from DGFT
- 1Obtain a valid import licence from the competent authority under the Atomic Energy Act, 1962 and the rules thereunder before filing the bill of entry. The ITC (HS) Restricted status under Policy Condition 1 of Chapter 28 bars customs clearance without this licence.ITC (HS) import policy, Policy Condition 1 of Chapter 28 · Atomic Energy Act, 1962
- 2Ensure the import declaration includes all mandatory additional qualifiers for Chapter 28 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are mandatory with effect from 15 October 2023 and non-compliance triggers bill-of-entry rejection at the port.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
The most common error on this tariff line is treating the Atomic Energy Act licence as a post-arrival formality rather than a pre-shipment prerequisite. Consignments arriving without a current licence from the competent authority cannot be cleared under any facilitation pathway — detention, demurrage, and mandatory re-export or confiscation follow. The Chapter 28 CBIC qualifier requirement is a separate and simultaneous obligation; absence of the qualifiers in the import declaration is an independent ground for bill-of-entry rejection even where the licence is in order.