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…