Of goods of heading 9304
Parts and accessories for heading 9304 arms
HSN 9305 99 10 (parts and accessories of goods of heading 9304) is subject to a Restricted-import policy administered by the Directorate General of Foreign Trade (DGFT) under DGFT Notification 40/2024-25 dated 26-11-2024. No import of these parts and accessories is permitted without compliance with the applicable ITC (HS) Restricted-import conditions for Chapter 93.
- Import Licence from DGFT
- ITC (HS) policy declaration to CBIC
- 1Verify that the import satisfies the Restricted-import conditions for goods of heading 9304 parts and accessories under the ITC (HS) policy before placing the purchase order. A consignment filed without the requisite authorisation is liable to detention and refusal of out-of-charge at the bill-of-entry stage.DGFT Notification 40/2024-25 dated 26-11-2024
- 2Upload the applicable DGFT import authorisation or licence in e-Sanchit at the time of filing the bill of entry. The customs proper officer will verify the mandatory document upload before granting out-of-charge under the Restricted-import regime.DGFT Notification 40/2024-25 dated 26-11-2024 · ITC (HS) Import Policy, Chapter 93
The most common error on this tariff line is conflating the Restricted status of the parent heading 9304 goods with the parts and accessories under 9305 99 10 and assuming a licence held for the finished article covers the components. DGFT Notification 40/2024-25 applies the Restricted-import condition directly to this CTI; a separate import authorisation covering parts and accessories is required, and its absence at the bill-of-entry stage will result in consignment detention and potential re-export.