CBIC issues Circular on Mandatory Additional Qualifiers for Import/Export Declarations on Certain Products [Read Notification]

On September 30, 2023, the Central Board of Indirect Taxes and Customs (CBIC) issued Circular No. 23/2023-Customs, which outlines compulsory additional qualifiers for import and export declarations concerning specific products.

Reference is drawn to the Circular No. 15/2023-Customs dated 07.06.2023 on the above mentioned subject. The due date for implementation of Circular no. 15/2023-Customs dated 07.06.2023 was extended from 01.07.2023 to 01.10.2023 vide Circular no. 18/2023-Customs dated 30.06.2023.

Various representations received in this regard have been examined in consultation with the Department of Chemicals and Petrochemicals. Several stakeholder consultations were also held in this regard. Based on such consultation, the changes are made in the Circular No. 15/2023-Cus dated 07th June, 2023, para (4.1) and (4.2) as follows:

“4.1. For the commodities imported under chapters 28, 29, 32, heading 3808 and chapter 39, it has been decided to seek additional details mandatorily at the time of filing import declarations as follows:

(a) Chemical Category:

1. Bulk and Basic Chemicals;
2. Formulations and Mixtures or
3. Proprietary component, R&D or Others

(b) In case of above chemical categories:

Chemical Category	Additional Details required
Bulk and Basic Chemicals	CAS number and IUPAC name is mandatory
Formulations and Mixtures	CAS number and IUPAC name of Main/ Active ingredient (at least one) is mandatory
Proprietary component, R&D or Others	CAS number or IUPAC name of Main/ Active ingredient (at least one) is mandatory

4.2. In case of non-availability of information for even one ingredient with the importer for the reason that information is not shared by the supplier due to confidentiality, a self-undertaking is to be provided in the Bill of Entry.

Declaration on non-availability of CAS & IUPAC details

I certify that the information related to IUPAC & CAS number is not in my possession as the same is not provided by my supplier due to confidentiality.

4.3 The details of constituents declared in the Bill of Entry will be printed as Masked fields in the Bill of Entry.

4.4 These additional qualifiers shall be mandatory for imports under the said chapters for all bills of entry filed on or after 15.10.2023, in the manner mentioned in the Annexure-1 to this Circular. These fields shall be in addition to the existing declaration being made by importers.”

The board clarified that mandatory additional qualifiers for exports under the specific CTHs of the said chapters for all Shipping bills filed on or after 01.10.2023 will remain the same.

It was also stated that a Public Notice etc may be issued for guidance.

To Read the full text of the Order CLICK HERE

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