Of gold, including metal clad with gold but excluding sweepings containing other precious metals
Gold waste and scrap for precious metal recovery
HSN 7112 91 00 (waste and scrap of gold, including metal clad with gold) is subject to the Restricted-import policy administered by the Directorate General of Foreign Trade (DGFT) under ITC (HS) 2022, Chapter 71, as notified by S.O. 2031(E) and DGFT Notification 01/2015-2020 dated 29 April 2022. Import is additionally subject to compliance with Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016, read with Para 8(b) of the General Notes regarding import policy of the ITC (HS).
- Import authorisation from DGFT
- Hazardous waste compliance from CPCB
- ITC (HS) policy declaration to CBIC
- 1Secure a DGFT import authorisation covering gold waste and scrap under the Restricted-import policy for Chapter 71 of ITC (HS) 2022, as notified by S.O. 2031(E) and DGFT Notification 01/2015-2020 dated 29 April 2022. File the bill of entry only after the authorisation is current and on record.S.O. 2031(E) dated 29-04-2022 · DGFT Notification 01/2015-2020 dated 29-04-2022
- 2Confirm compliance with Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016, and with Para 8(b) of the General Notes regarding import policy of the ITC (HS) 2022 before filing the bill of entry. Failure to satisfy the hazardous-waste movement conditions renders the consignment liable to detention and re-export.Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016 · Para 8(b) of the General Notes, ITC (HS) 2022
The most common error on this tariff line is treating it as a standard precious-metals import and overlooking the hazardous-waste overlay: gold waste and scrap destined for recovery is classified as a waste stream, and Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016 impose transboundary movement conditions independent of the DGFT Restricted-import authorisation. Consignments cleared on the DGFT licence alone, without the requisite hazardous-waste documentation, are subject to detention and potential confiscation at the port of entry.