Yes. Heavy water is a dual-use material controlled under the Nuclear Suppliers Group guidelines and is subject to NRC import licensing requirements under 10 CFR Part 110 when used for nuclear purposes. Importers must also comply with the export control regulations of the supplying country, and end-use certificates are typically required.

Natural boron compounds (such as borax) are classified under heading 2840. Boron artificially enriched in the boron-10 isotope—produced through isotope separation processes—is specifically classified under 284520 within heading 2845. The isotopic enrichment level, documented by the supplier, is the key distinguishing criterion.