Sheets, plates, strips, tubes and pipes
Semi-manufactured silver sheets, plates, strips, tubes and pipes
HSN 7106 92 10 (semi-manufactured silver sheets, plates, strips, tubes and pipes) is subject to the ITC (HS) Restricted-import policy administered by the Directorate General of Foreign Trade (DGFT) under policy condition no. 5 of Chapter 71. Free import is available only to actual-user electrical, electronics, engineering, glass, and solar manufacturers and to government-recognised R&D institutions; all other importers must source through RBI- or DGFT-nominated agencies. Advance Authorisation holders and exporters receiving silver directly from foreign buyers under FTP para 4.45 are separately exempt.
- Nominated agency authorisation from DGFT or RBI
- Actual-user declaration to CBIC
- Advance Authorisation from DGFT
- 1Determine which import track applies before filing the bill of entry. Electrical, electronics, engineering, glass, and solar industry importers using the silver as input for their own manufacturing must declare actual-user status; government or government-recognised R&D institutions must produce institutional recognition evidence. All other importers must procure only through an RBI- or DGFT-nominated agency — direct commercial import outside these tracks constitutes a Restricted-policy breach.ITC (HS) policy condition no. 5 of Chapter 71 · DGFT Notification 57/2023 dated 15-01-2024
- 2If importing through a nominated agency, follow the procedure prescribed in CBIC Customs Circular 23/2018 dated 23-07-2018 and Circular 27/2016 dated 10-06-2016 for nominated agencies importing silver under the scheme. Ensure the agency's DGFT or RBI nomination document is uploaded in e-Sanchit at the bill of entry.CBIC Customs Circular 23/2018 dated 23-07-2018 · CBIC Customs Circular 27/2016 dated 10-06-2016
- 3If importing under an Advance Authorisation, or if silver is supplied directly by a foreign buyer to an exporter against export orders under FTP para 4.45, confirm the exemption applies and maintain the requisite export-nexus documentation. These channels are free from the nominated-agency requirement but remain subject to end-use conditions.DGFT Notification 05/2015-20 dated 13-05-2020 · FTP para 4.45
The most common error on this tariff line is misreading the actual-user exemption as covering any industrial importer. The exemption is strictly limited to manufacturers in the electrical, electronics, engineering, glass, and solar sectors who use the silver as a direct manufacturing input — a trading company or an industrial importer outside these sectors that does not route through a nominated agency faces Restricted-import enforcement, including confiscation and monetary penalty, even if the downstream buyer is an eligible actual user.