The CBIC issued Instruction No. 22/2025-Customs, dated July 09, 2025, on amendments to the import policy under Chapter 71 of ITC (HS) 2022. As per the DGFT corrigendum dated 25.06.2025, imports of iridium, osmium, and ruthenium alloys containing more than 1% gold by weight are now classified as “Restricted.” This applies to ITC(HS) codes 71104100 and 71104900. Customs officers are advised to take necessary action accordingly. Instruction No. 17/2025-Customs is modified to reflect this change.
Reference is invited to corrigendum dated 25.06.2025 issued vide F. No. 01/89/180/93/AM-24/PC-2(A)/E-42179 by the DGFT to Notification No. 18/2025-26 dated 17.06.2025 and CBIC Instruction No. 17/2025-Customs dated 19.06.2025 on the above subject.
Vide the above corrigendum dated 25.06.2025, the Import Policy of the following ITC(HS) codes has been amended as under (changes made are in bold letters):
| ITC(HS) Code | Item Description | Existing Import Policy Condition | Revised Import Policy Condition |
| 71104100 | – Iridium, osmium and ruthenium : – Unwrought or in powder form | However, import of Iridium alloy consisting of gold more than 1 percent (1%) by weight is Restricted. | However, import of Iridium alloy, osmium alloy and ruthenium alloy consisting of gold more than 1 percent (1%) by weight is Restricted. |
| 71104900 | – Iridium, osmium and ruthenium : – Other | However, import of Iridium alloy consisting of gold more than 1 percent (1%) by weight is Restricted. | However, import of Iridium alloy, osmium alloy and ruthenium alloy consisting of gold more than 1 percent (1%) by weight is Restricted. |
In view of the above, it is requested that necessary action may be taken to sensitize officers under your jurisdiction regarding the said matter. Instruction No. 17/2025-Customs dated 19.06.2025 stands modified to that extent.
The Instructions can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1000555/ENG/Instructions
