1,1,1,2-Tetrafluoroethane (HFC-134a) and 1,1,2,2-tetrafluoroethane (HFC-134)

HFC-134a and HFC-134 hydrofluorocarbon refrigerant gases

DGFT CLEARANCE · CBIC CLEARANCE

HSN 2903 45 00 (HFC-134a and HFC-134) is subject to a Restricted-import policy administered by the Directorate General of Foreign Trade (DGFT), with import permitted only under an import authorisation issued on the recommendation of the Ozone Cell, Ministry of Environment, Forest and Climate Change (MoEF&CC), per policy condition 05 of Chapter 29 of the ITC (HS) 2022 Schedule I. Central Board of Indirect Taxes and Customs (CBIC) mandatory additional qualifiers for Chapter 29 declarations apply as a customs overlay effective 15 October 2023.

What this is

HSN code

2903 45 00

Chapter

29 · Organic chemicals

Primary regulator

DGFT · ITC (HS) Restricted import policy, Chapter 29, policy condition 05 (HFC import authorisation with Ozone Cell recommendation)

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 DGFT, supported by a recommendation from the Ozone Cell, MoEF&CC, before filing the bill of entry. Import of hydrofluorocarbons under this CTI without a current import authorisation is an ITC (HS) Restricted-policy violation.
ITC (HS) 2022 Schedule I, Chapter 29, policy condition 05 · DGFT Notification 59/2015-2020 dated 09-03-2022
2
At the bill of entry stage, include all mandatory additional qualifiers prescribed under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023 for Chapter 29 commodities. Non-compliance with the qualifier requirement triggers a bill-of-entry deficiency notice and delays out-of-charge.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2, effective 15-10-2023

A word of counsel

The most common error on this tariff line is treating the DGFT import authorisation as a formality and initiating shipment before the Ozone Cell recommendation is received. The recommendation is a substantive prerequisite — DGFT will not issue the authorisation without it — and delayed procurement stalls the entire import chain, converting demurrage and ground rent into a direct cost of non-planning. Both the import authorisation and the Ozone Cell recommendation must be current at the time of bill-of-entry filing, not merely at the time of purchase order.

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Frequently asked

Does HSN 2903 45 00 require BIS certification?

No, HFC-134a and HFC-134 are 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 a DGFT import authorisation backed by a recommendation from the Ozone Cell, MoEF&CC, under policy condition 05 of Chapter 29.

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

CBIC Circular 23/2023-Cus dated 30-09-2023 mandates that import declarations for Chapter 29 commodities include additional product qualifiers as specified in paragraphs 4.1 and 4.2; these must be populated in the bill of entry with effect from 15 October 2023.

Does the Ozone Cell recommendation need to be renewed for each shipment?

The regulatory record does not specify a per-shipment renewal requirement, but the import authorisation issued by DGFT on the basis of the Ozone Cell recommendation is the binding instrument at the bill of entry; importers should confirm the authorisation covers the quantity and period of each consignment before dispatch.

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