Customs Circulars

Mandatory Additional Qualifiers for Certain Products in Import/Export Declarations

In a recent development, the Central Board of Indirect Taxes & Customs (CBIC) under the Ministry of Finance, Government of India, has issued Circular No. 23/2023-Customs, dated September 30, 2023, pertaining to mandatory additional qualifiers in import/export declarations for certain products.

This circular revises and builds upon the previous Circular No. 15/2023-Customs dated June 7, 2023, and its extension date of implementation from July 1, 2023, to October 1, 2023, as per Circular No. 18/2023-Customs dated June 30, 2023.

Background and Consultations

The CBIC, in collaboration with the Department of Chemicals and Petrochemicals, has been actively engaged in consultations with stakeholders regarding the mandatory additional qualifiers for import/export declarations. Various representations from concerned parties were considered in shaping this directive.

Key Changes in the Circular

Based on the consultations and considerations, the following changes have been introduced in the Circular No. 15/2023-Customs dated June 7, 2023, specifically in para (4.1) and (4.2):

4.1 Mandatory Additional Qualifiers for Certain Commodities

For commodities imported under chapters 28, 29, 32, heading 3808, and chapter 39, importers are now required to provide additional details at the time of filing import declarations. These details vary depending on the chemical category:

• Bulk and Basic Chemicals: CAS number and IUPAC name are mandatory.
• Formulations and Mixtures: CAS number and IUPAC name of the main/active ingredient (at least one) are mandatory.
• Proprietary component, R&D, or Others: CAS number or IUPAC name of the main/active ingredient (at least one) are mandatory.

4.2 Declaration on Non-Availability of CAS & IUPAC Details

In cases where information about even one ingredient is not available to the importer due to confidentiality concerns from the supplier, a self-undertaking is to be provided in the Bill of Entry. Due to supplier confidentiality, this undertaking should certify the non-availability of CAS and IUPAC details.

4.3 Masked Fields in Bill of Entry

The details of constituents declared in the Bill of Entry will be printed as masked fields to ensure the confidentiality of sensitive information.

4.4 Implementation Date

These additional qualifiers will be mandatory for imports under the specified chapters for all bills of entry filed on or after October 15, 2023. Importers are required to include these fields in addition to the existing declarations.

Export Declarations

It’s important to note that the mandatory additional qualifiers for exports under specific Customs Tariff Headings (CTHs) of the mentioned chapters will remain the same for all shipping bills filed on or after October 1, 2023.

Public Notice and Guidance

CBIC encourages the issuance of suitable Public Notices and other guidance to ensure that all concerned parties are informed about these changes. Importers and exporters are advised to familiarize themselves with the updated requirements and comply accordingly.

For any difficulties or doubts arising in the implementation of this Circular, stakeholders are encouraged to bring them to the attention of the Board.s

This latest Circular represents a crucial step in enhancing transparency and compliance in the import and export of certain chemical products. It demonstrates the Government of India’s commitment to maintaining the integrity of its customs processes.

Stay tuned for further updates as this development unfolds.

Customs-Circular-No-23-2023