E.P.N.S. ware
Electroplated nickel silver household and kitchen ware
HSN 7418 10 24 (E.P.N.S. ware) is subject to Directorate General of Foreign Trade (DGFT) import policy controls under the ITC (HS) import policy for Chapter 74, including a Tariff Rate Quota (TRQ) mechanism for copper products. DGFT is the designated authority for allocation and monitoring of the 10,000 MT TRQ for copper products under the revised India-Nepal Treaty and Para 2.92 of the Handbook of Procedures, 2023.
- TRQ allocation letter from DGFT
- Import Licence from DGFT
- Policy compliance declaration to CBIC
- 1Verify whether the consignment falls within the 10,000 MT TRQ allocated for copper products (Chapter 74 and CTH 8544) for the relevant financial year. If importing under the TRQ, obtain the DGFT TRQ allocation letter as the designated authority under the revised India-Nepal Treaty before filing the bill of entry.DGFT Public Notice 17/2023 dated 22-06-2023, Para (i to xv); Para 2.92 of the Handbook of Procedures, 2023
- 2Ensure full compliance with all conditions specified in paragraphs (i) to (xv) of DGFT Public Notice 17/2023 dated 22-06-2023, covering allocation, utilisation, monitoring, and reporting obligations for TRQ imports of copper products.DGFT Public Notice 17/2023 dated 22-06-2023, Para (i to xv)
The most common error on this tariff line is treating E.P.N.S. copper household ware as a freely importable commodity and filing the bill of entry without first confirming TRQ availability and DGFT allocation. The TRQ is finite, monitored by DGFT for each financial year, and consignments arriving without a valid allocation letter are liable to detention and re-export; the TRQ procedure under Para 2.92 of the Handbook of Procedures, 2023 requires advance application — it cannot be regularised retrospectively at the port.