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Taxation Central Ministry of Finance Customs Tariff Act, 1975

Mandatory additional qualifiers in import/export declarations in respect of certain products

30-Sep-2023 | 23/2023-Customs

Central Board of Indirect Taxes & Customs has issued a Circular regarding mandatory additional qualifiers in import/export declarations for specific products.

For commodities imported under chapters 28, 29, 32, heading 3808, and chapter 39, the following additional details are required mandatorily at the time of filing import declarations:

(a) Chemical Category:

Bulk and Basic Chemicals
Formulations and Mixtures
Proprietary component, R&D or Others

(b) Details Required for Each Chemical Category:

For Bulk and Basic Chemicals, CAS number and IUPAC name are mandatory.

For Formulations and Mixtures, CAS number and IUPAC name of the Main/Active ingredient (at least one) are mandatory.

For Proprietary component, R&D or Others, CAS number or IUPAC name of the Main/Active ingredient (at least one) are mandatory.

In case any ingredient information is unavailable due to supplier confidentiality, a self-undertaking must be provided in the Bill of Entry.

The details of constituents declared in the Bill of Entry will be printed as masked fields.

These additional qualifiers are mandatory for imports under the specified chapters for all bills of entry filed on or after 15.10.2023, in accordance with the guidelines outlined in Annexure-1 to this Circular. These fields will supplement the existing declarations made by importers.

It is clarified that the mandatory additional qualifiers for exports under the specific chapters will remain unchanged for all Shipping bills filed on or after 01.10.2023.

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