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
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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
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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
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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
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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
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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
