Pentafluoroethane (HFC-125), 1,1,1-trifluoroethane (HFC-143a) and 1,1,2-trifluoroethane (HFC-143)
Hydrofluorocarbons HFC-125, HFC-143a and HFC-143
HSN 2903 44 00 (Pentafluoroethane / HFC-125, 1,1,1-trifluoroethane / HFC-143a and 1,1,2-trifluoroethane / HFC-143) is Restricted under ITC (HS) policy condition 05 of Chapter 29, administered by the Directorate General of Foreign Trade (DGFT): import is permitted only with an Import Authorisation issued on the recommendation of the Ozone Cell, Ministry of Environment, Forest and Climate Change. Mandatory Chapter 29 additional qualifiers in the import declaration are also required under Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus with effect from 15 October 2023.
- Import Authorisation from DGFT
- Ozone Cell recommendation from MoEF&CC
- Chapter 29 qualifiers from CBIC
- 1Obtain an Import Authorisation from the Directorate General of Foreign Trade, supported by a recommendation from the Ozone Cell, Ministry of Environment, Forest and Climate Change, before shipping the consignment. The authorisation must be in force at the time the bill of entry is filed; shipment without a valid Import Authorisation renders the consignment liable to seizure as a Restricted-import violation.ITC (HS) 2022 Schedule I, Chapter 29, policy condition 05 · DGFT Notification 59/2015-2020 dated 09-03-2022
- 2Declare the mandatory additional qualifiers for Chapter 29 commodities in the import declaration as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Non-compliance with the qualifier requirement is treated as a misdeclaration at the bill of entry and may attract customs penalty and consignment detention.CBIC Circular 23/2023-Cus dated 30-09-2023, effective 15-10-2023
The most common error on this tariff line is securing the DGFT Import Authorisation without first obtaining the Ozone Cell recommendation — the two are sequential, not parallel. DGFT will not issue the Import Authorisation absent the Ozone Cell's written recommendation, and a consignment that arrives before both documents are in hand faces detention and potential re-export, given that HFCs are scheduled substances under India's phase-down commitments and are not eligible for a post-arrival regularisation path.