18/2023 : Mandatory additional qualifiers in import/export declarations in respect of certain products wef 1.7.2023 -reg

To, (Preventive), F.No. 528/36/2016-STO(TU) Government of India Madam/ Sir, Ministry of Finance Department of Revenue Circular No. 18 /2023-Customs Central Board of Indirect Taxes & Customs All Principal Chief Commissioners/ Chief Commissioners of Customs/ Customs 5. North Block, New Delhi Dated: 30.06.2023 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 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. 2 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. The Hindi version follows. 3 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. 4 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 Jiteñder Singh OSD-Tariff Unit email: tariffunit-rev@nic.in Tel: 23095557