Trifluoromethane (HFC-23)
Trifluoromethane, hydrofluorocarbon HFC-23
HSN 2903 41 00 (Trifluoromethane / HFC-23) is classified as Restricted under the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), permissible only with an import authorisation backed by a recommendation from the Ozone Cell, Ministry of Environment, Forest and Climate Change (MoEF&CC), per policy condition 05 of Chapter 29 of ITC (HS) 2022. Mandatory additional Chapter 29 qualifiers in the import declaration are required under Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023.
- Import Authorisation from DGFT
- Ozone Cell recommendation from MoEF&CC
- Chapter 29 qualifiers from CBIC
- 1Obtain an Import Authorisation from DGFT supported by a written recommendation from the Ozone Cell, MoEF&CC, before filing the bill of entry. Import of HFC-23 without a current, quantity-specific Import Authorisation constitutes a Restricted-policy violation and renders the consignment liable to detention and re-export.ITC (HS) 2022 Schedule I, Chapter 29, policy condition 05 · DGFT Notification 59/2015-2020 dated 09-03-2022
- 2Ensure the import declaration includes all mandatory additional qualifiers for Chapter 29 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus, effective 15 October 2023. Non-compliant declarations are subject to rejection at the bill-of-entry 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 treating the DGFT Import Authorisation as a routine licence renewal and overlooking that each authorisation must be underwritten by a fresh Ozone Cell recommendation tied to the specific quantity and import period. An expired or quantity-exhausted authorisation — even one that was valid at the time of placing the purchase order — will not support out-of-charge, and the consignment will be detained pending a fresh MoEF&CC recommendation, with demurrage and ground rent accruing in the interim.