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Page 1 of 222 Circular No. 15/2023-Customs F. No.528/36/2016-STO.(TU) Government of India Ministry of Finance Department of Revenue (Central Board of Indirect Taxes & Customs) ***** North Block, New Delhi Date: 07th June, 2023 To, All Principal Chief Commissioners/ Chief Commissioners of Customs/ Customs (Preventive), All Principal Chief Commissioners/ Chief Commissioners of Customs & Central tax, All Principal Commissioners/ Commissioners of Customs/ Customs (Preventive), All Principal Director Generals/ Director Generals under CBIC. Madam/Sir, Subject: Mandatory additional qualifiers in import/export declarations in respect of certain products wef 1.7.2023 -reg Reference is drawn to the Circular 55/2020-Customs dated 17.12.2020 wherein importers were advised to voluntarily declare the complete description of imported goods and provide certain additional parameters for imported items such as scientific names, IUPAC names, brand name etc., as applicable, to aid reducing queries and improve the efficiency of assessment. 2. The matter was further reviewed in consultation with the Dept. of Chemicals and Petrochemicals, Ministry of AYUSH and the Directorate General of Foreign Trade (DGFT) and it is noted that more complete details of the products in import/export declarations can lead to effective avoidance of queries, enhancing efficiency in assessment and facilitation, avoid making references to technical agencies and addressing basic causes for delays in clearance, apart from better aiding policy-making. 3. Accordingly, in consultation with the concerned line ministries, the following mandatory additional qualifiers are being added for purposes of import or export declarations, as the case may be, - Additional qualifiers in respect of imports: 4.1 In consultation with the Department of Chemicals and Petrochemicals, and in terms of the Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations Page 2 of 222 Circular No. 15/2023-Customs 2018 , it has been decided to enable the following additional qualifiers as mandatory from the beginning, that is, the time of filing import declarations itself : a. the declaration of IUPAC name and CAS number of the constituent chemicals, for imports under the chapters 28, 29, 32, 38 and 39 of the Customs Tariff Act, 1975. 4.2 These additional qualifiers shall be mandatory for imports under the said chapters for all bills of entry filed on or after 01.07.2023, 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. Additional qualifiers in respect of exports: 5.1 In consultation with the Ministry of AYUSH and DGFT; and in terms of Shipping Bill (Electronic Integrated Declaration and Paperless Processing) Regulations 2019, it has been decided to enable the following additional qualifiers as mandatory from the beginning, that is, the time of filing export declarations itself : a. the declaration of the name of the medicinal plant, for exports of parts of plants under chapter 12; b. the declaration of the name of the formulation, for exports of formulations of different streams of medicine under chapter 30; c. the declaration of the surface material that comes into contact with the chemical, for exports of various products under chapter 84. 5.2 These additional qualifiers shall be mandatory for exports under the specific CTHs of the said chapters for all Shipping bills filed on or after 01.07.2023, in the manner mentioned in the Annexure-2 to this Circular. These fields shall be in addition to the existing declaration being made by exporters. 6. Suitable Public Notice etc may kindly be issued for guidance. Any difficulties faced or doubts arising in the implementation of this Circular may please be brought to the notice of Board. 7. Hindi version follows. Varun Koundinya OSD, Tariff Unit e-mail: tariffunit-rev@nic.in Ph: 011-23095557 Page 3 of 222 Annexures ANNEXURE-1 (IMPORTS) ..................................................................................................... 4 ANNEXURE-2 (EXPORTS) ..................................................................................................... 5 TABLE-1- IDENTIFIERS FOR CHAPTER 12 ........................................................................ 5 TABLE 2A – IDENTIFIERS FOR CTH 30039011 AND 30049011 ................................... 121 EXPLANATORY NOTE TO THE TABLE 2A ................................................................... 151 TABLE 2B – IDENTIFIERS FOR CTH 30039012 AND 30049012 ................................... 156 EXPLANATORY NOTE TO TABLE 2B ............................................................................ 169 TABLE 2C-IDENTIFIERS FOR CTH 30039013 & 30049013............................................ 177 EXPLANATORY NOTE TO TABLE 2C ............................................................................ 189 TABLE 2D- IDENTIFIERS FOR CTH 30039014 & 30049014 .......................................... 195 EXPLANATORY NOTE TO TABLE 2D ............................................................................ 219 TABLE-3 – IDENTIFIERS FOR CHAPTER 84 .................................................................. 222 Page 4 of 222 ANNEXURE-1 (IMPORTS) All CTHs of CHAPTER-28, 29, 32, 38, 39 Field Description in Bill of Entry Constituent element name Constituent element code IUPAC name of the chemical CAS Number Constituent 1 Constituent 2 Constituent 3 Constituent 4 Page 5 of 222 ANNEXURE-2 (EXPORTS) TABLE-1- IDENTIFIERS FOR CHAPTER 12 ADDITIONAL IDENTIFIERS TO INDICATE THE PLANT NAME OF WHICH, THE PRODUCTS OF CTH 12119019, 12119029, 12119039, 12119049, 12119059, 12119090 UNDER EXPORT, ARE A PART OF Medicinal Plant 12119019- Seeds, Kernel, Aril, Fruit, Pericarp, Fruit rind, Endosperm, Mesocarp, Endocarp of column(1) 12119029- Leaves, Leaf bud, Galls, flowers, Inflorescence, Spadix, Flower bud, Style and Stigma, Stamen and pods of column(1) 12119039- Bark, Husk, Rind of column(1) 12119049- Roots, Root stalk, Bulb, Corn, Tuber, Stolon and rhizome of column(1) 12119059- Whole Plant, Aerial Part, Stem, Shoot and Wood of column(1) 12119090- Other of column(1) (1) (2) (3) (4) (5) (6) (7) Abelia chinensis R.Br. MPS0001 MPL0001 MPB0001 MPR0001 MPW0001 MPO0001 Abelmoschus esculentus (L.) Moench [syn. Hibiscus esculentus L.] MPS0002 MPL0002 MPB0002 MPR0002 MPW0002 MPO0002 Abelmoschus ficulneus (L.) Wight & Arn. [syn. Hibiscus ficulneus L.] MPS0003 MPL0003 MPB0003 MPR0003 MPW0003 MPO0003 Abelmoschus moschatus Medik. [syn. Hibiscus abelmoschus L.] MPS0004 MPL0004 MPB0004 MPR0004 MPW0004 MPO0004 Page 6 of 222 Medicinal Plant 12119019- Seeds, Kernel, Aril, Fruit, Pericarp, Fruit rind, Endosperm, Mesocarp, Endocarp of column(1) 12119029- Leaves, Leaf bud, Galls, flowers, Inflorescence, Spadix, Flower bud, Style and Stigma, Stamen and pods of column(1) 12119039- Bark, Husk, Rind of column(1) 12119049- Roots, Root stalk, Bulb, Corn, Tuber, Stolon and rhizome of column(1) 12119059- Whole Plant, Aerial Part, Stem, Shoot and Wood of column(1) 12119090- Other of column(1) (1) (2) (3) (4) (5) (6) (7) Abies densa Griff [syn. Abies spectabilis Subsp. densa (Griff.) Silba] MPS0005 MPL0005 MPB0005 MPR0005 MPW0005 MPO0005 Abies pindrow (Royle ex D.Don) Royle MPS0006 MPL0006 MPB0006 MPR0006 MPW0006 MPO0006 Abies webbiana (Wall. ex D.Don) Lindl. MPS0007 MPL0007 MPB0007 MPR0007 MPW0007 MPO0007 Abroma augusta (L.) L.f. [syn. Ambroma augustum (L.) L.f.] MPS0008 MPL0008 MPB0008 MPR0008 MPW0008 MPO0008 Abrus precatorius L. MPS0009 MPL0009 MPB0009 MPR0009 MPW0009 MPO0009 Abutilon indicum (L.) Sweet MPS0010 MPL0010 MPB0010 MPR0010 MPW0010 MPO0010 Acacia arabica (Lam.) Willd. [syn. Acacia nilotica (L.) Delile] MPS0011 MPL0011 MPB0011 MPR0011 MPW0011 MPO0011 Acacia caesia (L.) Willd. MPS0012 MPL0012 MPB0012 MPR0012 MPW0012 MPO0012 Acacia catechu (L.f.) Willd. MPS0013 MPL0013 MPB0013 MPR0013 MPW0013 MPO0013 Acacia chundra (Roxb. ex Rottler) Willd. MPS0014 MPL0014 MPB0014 MPR0014 MPW0014 MPO0014 Acacia concinna (Willd.) DC. [syn. Acacia sinuata (Lour.) Merr.] MPS0015 MPL0015 MPB0015 MPR0015 MPW0015 MPO0015 Acacia farnesiana (L.) Willd. MPS0016 MPL0016 MPB0016 MPR0016 MPW0016 MPO0016 Acacia leucophloea (Roxb.) Willd. MPS0017 MPL0017 MPB0017 MPR0017 MPW0017 MPO0017 Page 7 of 222 Medicinal Plant 12119019- Seeds, Kernel, Aril, Fruit, Pericarp, Fruit rind, Endosperm, Mesocarp, Endocarp of column(1) 12119029- Leaves, Leaf bud, Galls, flowers, Inflorescence, Spadix, Flower bud, Style and Stigma, Stamen and pods of column(1) 12119039- Bark, Husk, Rind of column(1) 12119049- Roots, Root stalk, Bulb, Corn, Tuber, Stolon and rhizome of column(1) 12119059- Whole Plant, Aerial Part, Stem, Shoot and Wood of column(1) 12119090- Other of column(1) (1) (2) (3) (4) (5) (6) (7) Acacia polycantha Willd. [syn. Acacia suma (Roxb.) Voigt.] MPS0018 MPL0018 MPB0018 MPR0018 MPW0018 MPO0018 Acacia senegal (L.) Willd. MPS0019 MPL0019 MPB0019 MPR0019 MPW0019 MPO0019 Acacia seyal Delile MPS0020 MPL0020 MPB0020 MPR0020 MPW0020 MPO0020 Acacia suma Buch.-Ham. MPS0021 MPL0021 MPB0021 MPR0021 MPW0021 MPO0021 Acacia xanthophloea Benth. MPS0022 MPL0022 MPB0022 MPR0022 MPW0022 MPO0022 Acalypha fruticosa Forssk. MPS0023 MPL0023 MPB0023 MPR0023 MPW0023 MPO0023 Acalypha indica L. MPS0024 MPL0024 MPB0024 MPR0024 MPW0024 MPO0024 Acer negundo L. MPS0025 MPL0025 MPB0025 MPR0025 MPW0025 MPO0025 Achillea millefolium L. MPS0026 MPL0026 MPB0026 MPR0026 MPW0026 MPO0026 Achyranthes aspera L. MPS0027 MPL0027 MPB0027 MPR0027 MPW0027 MPO0027 Achyranthes bidentata Blume MPS0028 MPL0028 MPB0028 MPR0028 MPW0028 MPO0028 Acmella oleracea (L.) R.K.Jansen [syn. Spilanthes oleracea L.; Spilanthes acmella Murr. var. oleracea C.B.Clarke] MPS0029 MPL0029 MPB0029 MPR0029 MPW0029 MPO0029 Aconitum bisma (Buch.-Ham.) Rapaics [syn. Aconitum palmatum D.Don] MPS0030 MPL0030 MPB0030 MPR0030 MPW0030 MPO0030
