The Central Board of Indirect Taxes and Customs (CBIC) on June 07, 2023, issued a notification regarding the Mandatory additional qualifiers in import/export declarations in respect of certain products
This has a reference to the Circular 55/2020-Customs dated December 17, 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., to aid reducing queries and improve the efficiency of assessment.
The following has been stated namely: -
Additional qualifiers in respect of imports
• It has been decided to enable the following additional qualifiers as mandatory from the beginning, that is, the time of filing import declarations itself namely: -
(i) 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.
• These additional qualifiers shall be mandatory for imports under the said chapters for all bills of entry filed on or after July 01, 2023, in the manner mentioned in 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
• It has been decided to enable the following additional qualifiers as mandatory from the beginning, that is, the time of filing export declarations itself namely: -
(i) the declaration of the name of the medicinal plant, for exports of parts of plants under Chapter 12
(ii) the declaration of the name of the formulation, for exports of formulations of different streams of medicine under Chapter 30
(iii) the declaration of the surface material that comes into contact with the chemical, for exports of various products under chapter 84.
• These additional qualifiers shall be mandatory for exports under the specific CTHs of the said chapters for all Shipping bills filed on or after July 01, 2023, in the manner mentioned in Annexure-2 to this Circular. These fields shall be in addition to the existing declaration being made by exporters.
[Circular No. 15/2023-Customs]
