Of E.P.N.S
Copper household articles of E.P.N.S (electroplated nickel silver)
HSN 7418 10 31 (Table, kitchen or other household articles of E.P.N.S) is subject to ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), which serves as the designated authority for allocation and monitoring of Tariff Rate Quota (TRQ) on copper products under Chapter 74. Import of qualifying copper articles falls within the 10,000 MT TRQ for copper products for FY 2023-24 under the revised India-Nepal Treaty and DGFT Public Notice 17/2023.
- TRQ allocation certificate from DGFT
- Import licence from DGFT
- Country-of-origin certificate from exporter
- 1Verify whether the consignment qualifies under the 10,000 MT TRQ for copper products (Chapter 74 and CTH 8544) for the relevant financial year. If TRQ is applicable, obtain the DGFT TRQ allocation certificate per paragraph 2.92 of the Handbook of Procedures (HBP) 2023 before filing the bill of entry.DGFT Public Notice 17/2023 dated 22-06-2023, para (i) to (xv); HBP 2023, para 2.92
- 2Comply with all procedural conditions specified under paragraphs (i) to (xv) of DGFT Public Notice 17/2023, which govern the revised allocation and monitoring procedure under the India-Nepal Treaty TRQ. Non-compliance with any enumerated condition renders the consignment ineligible for TRQ benefit and liable to Restricted-import enforcement.DGFT Public Notice 17/2023 dated 22-06-2023
The most common error on this tariff line is failing to distinguish between the TRQ allocation process and the standard Restricted-import pathway: importers who proceed without a valid DGFT TRQ allocation certificate — assuming the India-Nepal Treaty confers automatic preferential access — face consignment detention and retrospective duty recovery at the full applicable rate. The TRQ monitoring mechanism requires the allocation to be secured before goods are shipped, not at the time of customs clearance.