Other
Stable isotopes and their inorganic or organic compounds
HSN 2845 90 90 (stable isotopes and their compounds, other than heading 2844) 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, per Policy Condition 1 of Chapter 28. The Central Board of Indirect Taxes and Customs (CBIC) additionally mandates declaration of mandatory chemical qualifiers at the bill-of-entry stage under CBIC Circular 23/2023-Cus dated 30-09-2023.
- Import licence from competent authority
- Chapter 28 qualifiers from CBIC
- ITC (HS) policy declaration from DGFT
- 1Obtain a valid import licence from the competent authority designated under the Atomic Energy Act, 1962, and the rules thereunder, before filing the bill of entry. This licence is the operative permission for the Restricted-import classification and must be presented at customs to obtain out-of-charge.ITC (HS) Import Policy, Chapter 28, Policy Condition 1 · Atomic Energy Act, 1962
- 2Declare all mandatory additional qualifiers for Chapter 28 commodities in the import declaration as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023. This requirement has been operative with effect from 15-10-2023 and non-compliant declarations are liable to be held up at the bill-of-entry assessment stage.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
The most common error on this tariff line is conflating the DGFT Restricted-import licence requirement with a general chemical-import authorisation: the licensing authority is the competent body under the Atomic Energy Act, 1962 — not DGFT itself — and an incorrectly sourced or generically worded authorisation letter will not satisfy the policy condition, resulting in consignment detention pending regularisation. The Chapter 28 qualifier obligation under CBIC Circular 23/2023-Cus is a separate, parallel requirement that applies irrespective of the atomic-energy licence status.