Difluoromethane (HFC-32)

Difluoromethane refrigerant gas (HFC-32)

DGFT CLEARANCE · CBIC CLEARANCE

HSN 2903 42 00 (Difluoromethane, HFC-32) is classified as Restricted under the ITC (HS) Import Policy administered by the Directorate General of Foreign Trade (DGFT), with import permitted only under an Import Authorisation issued subject to recommendation of the Ozone Cell, Ministry of Environment, Forest and Climate Change. Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus mandates additional mandatory qualifiers in the import declaration for Chapter 29 commodities with effect from 15 October 2023.

What this is

HSN code

2903 42 00

Chapter

29 · Organic chemicals

Primary regulator

DGFT · ITC (HS) Restricted import policy, Chapter 29, policy condition 05

Customs documentation

Import Authorisation from DGFT
Ozone Cell recommendation from MoEF&CC
Chapter 29 qualifiers from CBIC

Compliance steps

1
Obtain an Import Authorisation from the Directorate General of Foreign Trade before shipment, supported by a recommendation from the Ozone Cell, Ministry of Environment, Forest and Climate Change. The Import Authorisation is mandatory under policy condition 05 of Chapter 29 of the ITC (HS) 2022 Schedule I; consignments arriving without a valid authorisation are liable to detention and re-export.
DGFT Notification 59/2015-2020 dated 09-03-2022 · ITC (HS) 2022 Schedule I, Chapter 29, policy condition 05
2
Ensure 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. These qualifiers are compulsory at the bill-of-entry stage with effect from 15 October 2023; non-compliant declarations are rejected by the customs system.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2

A word of counsel

The most common error on this tariff line is filing the bill of entry on the strength of a DGFT Import Authorisation alone, without first securing the Ozone Cell recommendation — the two are sequential, not parallel. The Import Authorisation cannot be issued by DGFT until the Ozone Cell, MoEF&CC has furnished a positive recommendation; importers who initiate purchase orders before the recommendation is in hand routinely face consignment detention and accruing demurrage while the clearance queue is resolved.

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 2903 42 00 require BIS certification?

No, difluoromethane (HFC-32) is not covered by any BIS Quality Control Order. Import is governed by the ITC (HS) Restricted-import policy administered by the Directorate General of Foreign Trade, requiring an Import Authorisation backed by an Ozone Cell recommendation under policy condition 05 of Chapter 29.

What are the mandatory Chapter 29 qualifiers required under CBIC Circular 23/2023-Cus?

Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30 September 2023 specify the additional qualifier fields that must be populated in import declarations for commodities under Chapters 28, 29, 32, 39 and CTH 3808; the requirement is operative from 15 October 2023.

Can HFC-32 be imported without an Ozone Cell recommendation if the quantity is small?

No. The policy condition under Chapter 29 of the ITC (HS) 2022 does not provide a quantity-based exemption; any import of HFCs, regardless of volume, requires an Import Authorisation conditional on a positive recommendation from the Ozone Cell, MoEF&CC.

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