Laws and sections by number or title, due dates, pages, and updates.
The Central Board of Indirect Taxes and Customs extends the due date for mandatory declaration of additional qualifiers in import and export declarations. The due date moves from 01.07.2023 to 01.10.2023. Trade associations and the Department of Chemicals and Petrochemicals request the extension. Testing also shows mismatches in qualifier information for export products. Importers and exporters must follow this new timeline.
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Circular No. 18 /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 Dated: 30.06.2023
To, All Principal Chief Commissioners/ Chief Commissioners of Customs/ Customs (Preventive), All Principal Chief Commissioners/ Chief Commissioners of Customs and Central Tax All Principal Commissioners/ Commissioners of Customs/ Customs (Preventive) All Principal Directors General/ Directors General, under CBIC
Madam/ Sir,
Subject: Mandatory additional qualifiers in import/export declarations in respect of certain products w.e.f. 01.07.2023 – reg.
Reference is drawn to the Circular No. 15/2023-Customs dated 07.06.2023 wherein mandatory additional qualifiers were added for purposes of import or export declarations under specified chapters. These additional qualifiers were made mandatory for imports/ exports for all Bills of entry/ Shipping bills filed on or after 01.07.2023.
Representations have been received from several trade associations requesting for extension of the due date which is 01.07.2023 for mandatory declaration of additional qualifiers in import declarations as prescribed in above Circular. Further, Department of Chemicals and Petrochemicals has also requested to defer implementation of above Circular for a further period of 3 months. Additionally, during testing certain mismatches have been observed in qualifier information for export products.
In view of above, due date for mandatory declaration of additional qualifiers in import/export declarations as prescribed in above Circular no. 15/2023-Customs dated 07.06.2023 is extended from 01.07.2023 to 01.10.2023.
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
The Hindi version follows.
[Image omitted. See the official document.] Jitender Singh OSD-Tariff Unit email: tariffunit-rev@nic.in Tel: 23095557
