1,1,1,2,3,3,3-Heptafluoropropane (HFC-227ea), 1,1,1,2,2,3-hexafluoropropane (HFC-236cb), 1,1,1,2,3,3-hexafluoropropane (HFC- 236ea) and 1,1,1,3,3,3-hexafluoropropane (HFC-236fa)
Hydrofluoropropane HFC compounds (HFC-227ea, HFC-236cb, HFC-236ea, HFC-236fa)
HSN 2903 46 00 covers hydrofluorocarbons (HFCs) whose import 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 (MoEF&CC). The Central Board of Indirect Taxes and Customs (CBIC) additionally mandates Chapter 29 mandatory qualifiers in import declarations 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, MoEF&CC, before shipment. No consignment of HFCs under this tariff line may be cleared without this authorisation; import without it is a breach of the Restricted-import policy under ITC (HS) 2022 Chapter 29 policy condition 05.DGFT Notification 59/2015-2020 dated 09-03-2022 · ITC (HS) 2022 Schedule I, Chapter 29, policy condition 05
- 2Ensure the bill of entry includes all mandatory additional qualifiers for Chapter 29 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023. These qualifiers are mandatory with effect from 15 October 2023; a declaration lacking them is liable to be held for amendment at the port of import.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
The most common error on this tariff line is securing the DGFT Import Authorisation but omitting the antecedent Ozone Cell recommendation from MoEF&CC — the authorisation cannot be issued without it, and attempting to obtain both documents post-shipment compounds demurrage and ground rent exposure at the designated port. Additionally, the Chapter 29 mandatory qualifiers under CBIC Circular 23/2023-Cus are a bill-of-entry requirement independent of the DGFT authorisation; a declaration filed without them triggers a customs hold that the authorisation alone cannot resolve.