2,3,3,3-Tetrafluoropropene (HFO-1234yf), 1,3,3,3-tetrafluoropropene (HFO-1234ze) and (Z)-1,1,1,4,4,4-hexafluoro-2-butene (HFO-1336mzz)
Hydrofluoroolefins (HFO-1234yf, HFO-1234ze, HFO-1336mzz)
HSN 2903 51 00 (HFO-1234yf, HFO-1234ze and HFO-1336mzz) is classified as Restricted under the ITC (HS) 2022 import policy administered by the Directorate General of Foreign Trade (DGFT), with import permitted only under an Import Authorisation backed by a recommendation from the Ozone Cell, Ministry of Environment, Forest and Climate Change (MoEF&CC), per policy condition no. 05 of Chapter 29. Mandatory Chapter 29 chemical qualifiers in the import declaration are additionally 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 the Directorate General of Foreign Trade supported by a recommendation from the Ozone Cell, MoEF&CC, before filing the bill of entry. Import without this authorisation constitutes a Restricted-policy breach under ITC (HS) 2022 Schedule I, policy condition no. 05 of Chapter 29.DGFT Notification 59/2015-2020 dated 09-03-2022 · ITC (HS) 2022 Schedule I, policy condition no. 05, Chapter 29
- 2Declare the mandatory additional chemical qualifiers in the import declaration as stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus for commodities under Chapter 29, effective 15 October 2023. Non-declaration or mis-declaration of these qualifiers is a separate customs contravention independent of the DGFT Import Authorisation requirement.CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
The most common error on this tariff line is conflating the DGFT Import Authorisation with the Ozone Cell recommendation: the two are sequential, not interchangeable. The Ozone Cell recommendation must be secured first from MoEF&CC and then presented to DGFT as the basis for the Import Authorisation; arriving at the bill-of-entry stage with an authorisation application pending — rather than an issued authorisation — renders the consignment liable to detention and demurrage while the Restricted-import status is resolved.