The Central Board of Indirect Taxes & Customs (CBIC) has issued Instruction No. 17/2025-Customs, dated June 19, 2025, detailing amendments to the import policy for specific items under Chapter 71 of the ITC (HS) 2022. This instruction follows Notification No. 18/2025-26, issued by the Directorate General of Foreign Trade (DGFT) on June 18, 2025. The amendment impacts the import of Palladium, Rhodium, and Iridium, along with their various forms (unwrought, powder, and other). While the import policy for these items under ITC(HS) codes 71102100, 71102900, 71103100, 71103900, 71104100, and 71104900 remains “Free,” a new condition has been introduced. Specifically, the import of alloys of Palladium, Rhodium, or Iridium that consist of more than 1% gold by weight is now “Restricted.” Customs officers are advised to be aware of this policy change.
F. No.401/89/2024-Cus.III
Government of India
Ministry of Finance,
Department of Revenue
(Central Board of Indirect Taxes & Customs)
Instruction No. 17/2025-Customs | Dated: 19th June, 2025
To
All Principal Chief Commissioners / Chief Commissioners of Customs /
Customs (Preventive) / Customs & Central Taxes.
All Principal Commissioners / Commissioners of Customs / Customs (Preventive).
All Pr. Director General/Director Generals under CBIC.
Subject: Amendment in Import Policy of specify items covered under Chapter 71 of ITC (HS) 2022 of Schedule-I (Import Policy).
Madam/Sir,
Reference is invited to the Notification No. 18/2025-26 dated 18.06.2025 issued by the DGFT, Department of Commerce on the above subject.
2. Vide the above Notification No. 18/2025-26 dated 18.06.2025, the Import Policy of the following ITC(HS) codes are amended as under;
| ITC(HS) Code | Item Description | Existing Import Policy | Existing Import Policy Condition | Revised Import Policy Condition |
| 71102100 | Palladium:-
Unwrought or in |
Free | – | However, import of Palladium alloy consisting of gold more than 1 percent (1%) by weight is Restricted. |
| 71102900 | Palladium:- Other | Free | – | However, import of Palladium alloy consisting of gold more than 1 percent (1%) by weight is Restricted. |
| 71103100 | – Rhodium:-
Unwrought or in |
Free | – | However, import of Rhodium alloy consisting of gold more than 1 percent (1%) by weight is Restricted. |
| 71103900 | – Rhodium:- Other | Free | – | However, import of Rhodium alloy consisting of gold more than 1 percent (1%) by weight is Restricted. |
| 71104100 | – Iridium, osmium and ruthenium:- Unwrought or in powder form | Free | – | However, import of Iridium alloy consisting of gold more than 1 percent (1%) by weight is Restricted. |
| 71104900 | – Iridium, osmium and ruthenium:- Other | Free | – | However, import of Iridium alloy consisting of gold more than 1 percent (1%) by weight is Restricted. |
3. Effect of the above Notification: The Import Policy of items covered under the ITC (HS) codes 71102100, 71102900, 71103100, 71103900, 71104100 and 71104900 is “Free”. However, import of Palladium, Rhodium and Iridium alloy consisting of gold more than 1 percent (1%) by weight is “Restricted”.
4. It is requested that necessary action may be taken to sensitize officers under your jurisdiction regarding the said matter.
5. The difficulties, if any, may be brought to the notice of the Board.
Hindi version follows.
Yours faithfully,
Encls: as above.
(Neeraj Goyal)
OSD (Cus-III)
Email: uscus.3-dor@gov.in
Copy to: – (for information and necessary action)
1. The Webmaster, CBIC.
Government of India
Ministry of Commerce & Industry
Department of Commerce
Directorate General of Foreign Trade
Vanijya Bhawan
Notification No. 18 /2025-26
New Delhi, Dated: 18 June, 2025
Subject: Amendment in Import Policy of specific items covered under Chapter 71 of ITC (HS) 2022 of Schedule —I (Import Policy) -reg.
S.O. (E) In exercise of powers conferred by Section 3 read with Section 5 of Foreign Trade (Development & Regulation) Act, 1992, read with paragraph 1.02 and 2.01 of the Foreign Trade Policy (FTP) 2023, as amended from time to time, the Central Government hereby makes the following amendments under Chapter 71 of Schedule —I (Import Policy) of ITC (HS) 2022, with immediate effect.
2. The Import Policy of the following ITC(HS) codes is amended as under:
| ITC(HS) Code | Item Description | Existing Import Policy | Existing Import Policy Condition | Revised Import Policy Condition |
| 71102100 | – Palladium : — Unwrought or in powder form | Free | – | However, import of Palladium alloy consisting of gold more than 1 percent (1%) by weight is Restricted. |
| 71102900 | – Palladium : —
Other |
Free | _ | However, import of Palladium alloy consisting of gold more than 1 percent (1%) by weight is Restricted. |
| 71103100 | – Rhodium : — Unwrought or in powder form | Free | – | However, import of Rhodium alloy consisting of gold more than 1 percent (1%) by weight is Restricted. |
| 71103900 | – Rhodium : — Other | Free | _ | However, import of Rhodium alloy consisting of gold more than 1 percent (1%) by weight is Restricted. |
| 71104100 | – Iridium, osmium and ruthenium : — Unwrought or in powder form |
Free | – | However, import of Iridium alloy consisting of gold more than 1 percent (1%) by weight is Restricted. |
| 71104900 | – Iridium, osmium and ruthenium : — Other |
Free | _ | However, import of Iridium alloy consisting of gold more than 1 percent (1%) by weight is Restricted. |
Effect of the Notification:
The Import Policy of items covered under the ITC (HS) codes 71102100, 71102900, 71103100, 71103900, 71104100 and 71104900 is “Free”. However, import of Palladium, Rhodium and Iridium alloy consisting of gold more than 1 percent (1%) by weight is “Restricted”.
This is issued with the approval of Minister of Commerce & Industry.
(Ajay Bhadoo)
Director General of Foreign Trade &
Addl. Secretary to the Government of India
Email: dgft@nic.in
[Issued from File No. 01/89/180/93/AM-24/PC-2(A)/E-42179]
