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The Central Board of Indirect Taxes and Customs requires mandatory additional qualifiers in import and export declarations for specific chemical products. Importers must provide chemical categories and Chemical Abstracts Service numbers or International Union of Pure and Applied Chemistry names in bills of entry for commodities under chapters 28, 29, 32, heading 3808, and chapter 39. Importers submit a self-undertaking in the bill of entry when suppliers withhold ingredient information due to confidentiality. These additional qualifiers become mandatory for all bills of entry filed on or after October 15, 2023. Export requirements for specific tariff headings remain effective from October 1, 2023.
What you must do
Key dates
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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: 30th September, 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-reg
Reference is drawn to the Circular No. 15/2023-Customs dated 07.06.2023 on the above-mentioned subject. The due date for implementation of Circular no. 15/2023-Customs dated 07.06.2023 was extended from 01.07.2023 to 01.10.2023 vide Circular no. 18/2023-Customs dated 30.06.2023.
"4.1 For the commodities imported under chapters 28, 29, 32, heading 3808 and chapter 39, it has been decided to seek additional details mandatorily at the time of filing import declarations as follows:
b. In case of above chemical categories:
| Chemical Category | Additional Details required |
|---|---|
| Bulk and Basic Chemicals | CAS number and IUPAC name is mandatory |
| Formulations and Mixtures | CAS number and IUPAC name of Main/ Active ingredient (atleast one) is mandatory |
| Proprietary component, R&D or Others | CAS number or IUPAC name of Main/ Active ingredient (atleast one) is mandatory |
4.2 In case of non-availability of information for even one ingredient with the importer for the reason that information is not shared by the supplier due to confidentiality, a self-undertaking is to be provided in the Bill of Entry as follows:
Declaration on non-availability of CAS & IUPAC details
I certify that the information related to IUPAC & CAS number is not in my possession as the same is not provided by my supplier due to confidentiality.
4.3 The details of constituents declared in the Bill of Entry will be printed as Masked fields in the Bill of Entry.
4.4 These additional qualifiers shall be mandatory for imports under the said chapters for all bills of entry filed on or after 15.10.2023, 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. "
It is to be clarified that mandatory additional qualifiers for exports under the specific CTHs of the said chapters for all Shipping bills filed on or after 01.10.2023 will remain the same.
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.
Hindi version follows
[Image omitted. See the official document.] (Jitender Singh) OSD (Tariff Unit) Email: tariffunit-rev@nic.in Tel. 011-23095557
