Other
Matches other than pyrotechnic articles of heading 3604
HSN 3605 00 90 (Matches, other than pyrotechnic articles of heading 3604 — residual category) is subject to Petroleum and Explosives Safety Organisation (PESO) licensing under the Explosives Rules, 2008. The tariff line is Restricted under the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), and import is permitted only through specified ports notified under Rule 44 of the Explosives Rules, 2008.
- Import licence from PESO
- Specified-port declaration to CBIC
- ITC (HS) policy compliance from DGFT
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade.
- 1Obtain a valid PESO import licence covering the category and quantity of matches to be imported and upload it in e-Sanchit before filing the bill of entry. The ITC (HS) Restricted-import status requires compliance with Policy Condition No. 1 of Chapter 36 administered by DGFT.ITC (HS) Import Policy, Policy Condition No. 1 of Chapter 36 · Explosives Rules, 2008
- 2Route the consignment exclusively through one of the specified ports notified under Rule 44 of the Explosives Rules, 2008. Diversion to an unspecified port renders the consignment liable to seizure; confirm the port against the PESO-notified list before vessel departure.Rule 44 of the Explosives Rules, 2008
- 3Confirm compliance with Rules 7, 14, 15 and 45 of the Explosives Rules, 2008 governing transport, storage, and handling conditions. Non-conformance is treated as a separate Explosives Rules contravention independent of the import-licence violation.Rules 7, 14, 15 and 45 of the Explosives Rules, 2008
The most common error on this tariff line is assuming that matches — being everyday consumer goods — fall outside PESO's explosives licensing framework. Heading 3605 sits squarely in Chapter 36 alongside blasting powder and pyrotechnics; the Explosives Rules, 2008 apply in full, including the specified-port restriction under Rule 44. A consignment arriving at an unnotified port is detained and subject to confiscation even when the PESO licence is otherwise current and valid.