Human specimens and parts thereof
Human specimens and parts thereof, anatomical collections
HSN 9705 21 00 (Human specimens and parts thereof) is subject to the ITC (HS) Restricted-import policy administered by the Directorate General of Foreign Trade (DGFT), with import permitted only under Saving Clause 3(1) of the Foreign Trade (Exemption from Application of Rules in Certain Cases) Order, 1993, read with Customs Notification No. 157 dated 28-03-1990.
- Import clearance from DGFT
- Saving Clause declaration to CBIC
- 1Confirm that the import qualifies under Saving Clause 3(1) of the Foreign Trade (Exemption from Application of Rules in Certain Cases) Order, 1993 before filing the bill of entry. Imports that do not satisfy the Saving Clause conditions are Restricted and cannot proceed without separate DGFT authorisation.Saving Clause 3(1), Foreign Trade (Exemption from Application of Rules in Certain Cases) Order, 1993 · Customs Notification 157 dated 28-03-1990
- 2Produce documentary evidence of the Saving Clause exemption basis at the bill-of-entry stage and ensure the consignment is presented to the proper officer for verification. Failure to substantiate the exemption ground exposes the consignment to detention and confiscation under the Customs Act, 1962.Customs Notification 157 dated 28-03-1990 · ITC (HS) Restricted import policy, Chapter 97
The Saving Clause 3(1) exemption is not self-executing: the importer must affirmatively demonstrate that the specific grounds enumerated in the Order are met at the time of import. Consignments presented without documentary proof of the exemption basis are treated as Restricted imports and attract detention, confiscation, and monetary penalty; the exemption cannot be claimed retrospectively after the bill of entry has been assessed.