The Central Board of Indirect Taxes and Customs (CBIC) on September 30, 2023, issued a circular regarding the mandatory additional qualifiers in import/export declarations in respect of certain products.
The following has been stated: -
•It has been decided to seek additional details mandatorily at the time of filing import declarations as follows:
(a)Chemical Category: (I) Bulk and Basic Chemicals;(II) Formulations and Mixtures or (III) Proprietary component, R&D or Others.
•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.
•The additional qualifiers shall be mandatory for imports under the said chapters for all bills of entry filed on or after October 15, 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.
•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 October 01, 2023will remain the same.
The detailed circular is attached in the document given below.
[Circular No. 23/2023-Customs]
