The Ministry of Finance, (MoF), November 20, 2024, issued a notification regarding the Mandatory additional qualifiers in import declarations in respect of coking/ noncoking coal w.e.f December 15, 2024.
Reference is made to Circular No. 55/2020-Customs, advising importers to provide detailed descriptions of goods. To improve assessment efficiency and policy formulation, new qualifiers for import declarations of coking/non-coking coal under HS Code 2701 are introduced:
Coking coal: Categorization based on ash percentage.
Non-coking coal: Categorization based on gross calorific value (GCV).
These details must be included in import declarations as per the Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018. This measure aims to minimize queries, expedite cargo clearance, and enhance assessment quality.
Implementation starts December 15, 2024, and suitable Public Notices will guide stakeholders. Issues or doubts should be reported to the Board promptly.
[Notification No. 24/2024-Customs]
