Phosphor bronze
Phosphor bronze, copper-tin alloy unwrought
HSN 7403 22 10 (Phosphor bronze) is subject to Directorate General of Foreign Trade (DGFT) Tariff Rate Quota (TRQ) allocation and monitoring under DGFT Public Notice 17/2023 dated 22-06-2023 and Para 2.92 of the Handbook of Procedures (HBP) 2023. DGFT is the designated authority for allocation and monitoring of the 10,000 MT annual TRQ for copper products under the revised India-Nepal Treaty, covering Chapter 74 and CTH 8544 for FY 2023-24.
- TRQ allocation letter from DGFT
- Import declaration from DGFT
- Treaty compliance documentation from CBIC
- 1Obtain a TRQ allocation from DGFT before shipment, confirming the consignment falls within the 10,000 MT annual quota for copper products (Chapter 74 and CTH 8544) under the revised India-Nepal Treaty. The allocation is governed by DGFT Public Notice 17/2023, paragraphs (i) to (xv), and must be secured prior to filing the bill of entry.DGFT Public Notice 17/2023 dated 22-06-2023, paras (i) to (xv)
- 2Comply with the monitoring and reporting requirements under Para 2.92 of the Handbook of Procedures, 2023. DGFT, as the designated authority, tracks quota utilisation for FY 2023-24; present evidence of valid TRQ allocation to the proper officer at the bill of entry to obtain out-of-charge.Para 2.92, Handbook of Procedures 2023 · DGFT Public Notice 17/2023 dated 22-06-2023
The most common error on this tariff line is treating phosphor bronze imports from Nepal as unconditionally free of quota controls because of the bilateral treaty preference. The revised India-Nepal Treaty does not eliminate the TRQ ceiling; it merely sets the preferential duty rate within it. Consignments arriving without a valid DGFT TRQ allocation letter are subject to detention and reassessment at the standard Most Favoured Nation duty rate regardless of the treaty origin certificate.