Summary: The Central Board of Indirect Taxes & Customs (CBIC) has invited suggestions from trade and other stakeholders on the proposed mandatory declaration of IUPAC Name and CAS Number in Bills of Entry and Shipping Bills for import and export of 47 dual-use chemicals covered under the Chemical Weapons Convention Act. The proposal is intended to ensure accurate identification of chemicals, facilitate early detection of offences during import and export, strengthen implementation of provisions concerning controlled chemicals and improve reliability of trade data. Under the enclosed Draft Circular, importers and exporters dealing in any of the 47 chemicals listed in the Annexure would be required to mandatorily declare both the CAS Number and IUPAC Name in addition to the existing description and other particulars. The existing facility under paragraph 4.2 of Circular No. 23/2023-Customs dated 30.09.2023 for furnishing a self-undertaking where CAS and IUPAC details are unavailable would not apply to these specified chemicals. The proposed additional qualifiers would become mandatory for Bills of Entry and Shipping Bills filed on or after 15.10.2026. The Directorate General of Systems and Data Management would make necessary changes in the Customs Automated System by that date. Stakeholders have been invited to furnish comments or suggestions on the Draft Circular and Annexure by email within 15 days from the date of issue of the Notice.
Notice Calling Suggestions From Trade
NOTICE
Notice calling suggestions from Trade on the proposed “Mandatory declaration of IUPAC Name and CAS Number in Bills of Entry/ Shipping Bills for import/export of dual-use chemicals covered under the Chemical Weapons Convention Act”.
For the purpose of accurate identification of the chemicals, early detection of offences during export/import, effective implementation of the provisions relating to controlled chemicals and reliable trade data, it has been decided to introduce Mandatory declaration of the IUPAC Name and CAS Number in Bills of Entry/ Shipping Bills for import/export of 47 dual-use chemicals covered under the Chemical Weapons Convention Act, as listed in Annexure. Accordingly, a draft circular along with the Annexure is enclosed for comments from stakeholders.
Stakeholders are invited to furnish their comments/ suggestions, if any, on the enclosed Draft Circular and Annexure by email to [email protected] and endorsed to [email protected] within 15 days from the date of issue of this Notice.
Draft Circular
Circular No. /2026-Customs
No………………….-STO(TU)
Government of India
Ministry of Finance
(Department of Revenue)
(Central Board of Indirect Taxes & Customs)
Room No. 16049, Kartavya Bhawan-I, New Delhi
dated September, 2026.
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 declaration of IUPAC Name and CAS Number in Bills of Entry/ Shipping Bills for import/export of dual-use chemicals covered under the Chemical Weapons Convention Act – reg.
Reference is drawn to the Circulars No. 55/2020-Customs dated 17.12.2020, No. 15/2023-Customs dated 07.06.2023 and No. 23/2023-Customs dated 30.09.2023, whereby importers/ exporters were advised to voluntarily declare the complete description of imported/ exported goods and certain additional qualifiers for imported items such as scientific names, IUPAC (International Union of Pure and Applied Chemistry) Name and CAS (Chemical Abstracts Service) number, brand name etc. as applicable, to reduce queries and improve the efficiency of assessment. Additional qualifiers were made mandatory in import/export declarations in respect of certain products.
2. Various representations received in this regard have been examined in consultation with Department of Chemicals and Petrochemicals, the National Authority Chemical Weapons Convention. Several stakeholder consultations were also held in this regard.
3. Based on the aforesaid consultations, the following additional provisions shall apply:
3.1 Imports:
For goods corresponding to any of the 47 chemicals specified in the Annexure to this Circular, the CAS Number and IUPAC Name of the chemical shall be declared mandatorily at the time of filing the Bill of Entry.
The said details shall be declared in addition to the existing description and other particulars required to be furnished in the Bill of Entry.
3.2 Exports:
For goods corresponding to any of the 47 chemicals specified in the Annexure to this Circular, the CAS Number and IUPAC Name of the chemical shall be declared mandatorily at the time of filing the Shipping Bill.
The said details shall be declared in addition to the existing description and other particulars required to be furnished in the Shipping Bill.
3.3 No exemption on account of non-availability of CAS and IUPAC details:
The provision contained in para 4.2 of Circular No. 23/2023-Customs dated 30.09.2023 regarding furnishing of a self-undertaking on non-availability of CAS and IUPAC details shall not be applicable in respect of the 47 chemicals specified in the Annexure to this Circular.
Accordingly, in respect of the said chemicals, for both imports and exports, the CAS Number and IUPAC Name shall be mandatorily declared and no self-undertaking regarding non-availability of such details shall be accepted in lieu thereof.
4. The additional qualifiers prescribed under this Circular shall be mandatory for all Bills of Entry and Shipping Bills filed on or after 15.10.2026 in respect of the chemicals specified in Annexure.
5. The provisions of Circular No. 15/2023-Customs dated 07.06.2023 and Circular No. 23/2023-Customs dated 30.09.2023 shall continue to apply to other goods to which those Circulars relate. However, in respect of the 47 chemicals specified in Annexure, the requirements prescribed in this Circular shall prevail to the extent of any inconsistency with the aforesaid Circulars.
6. The Directorate General of Systems and Data Management shall make necessary changes in the Customs Automated System to enable mandatory declaration of the aforesaid additional qualifiers for the specified chemicals by 15.10.2026.
7. Suitable Public Notice etc. may kindly be issued for guidance of the trade. Any difficulties faced or doubts arising in the implementation of this Circular may please be brought to the notice of the Board.
Hindi version follows
Yours faithfully,
Encl: As stated above
(Munesh Kumar Meena)
OSD (Tariff Unit)
Customs Policy Wing
Email: [email protected]
Annexure
List of Dual-Use Chemicals under the Chemical Weapons Convention
| Sl. No. | CAS No. | Chemical Name | Schedule | HS Code |
|---|---|---|---|---|
| 1. | 74-90-8 | Hydrogen cyanide | 3A03 | 28111200 |
| 2. | 75-44-5 | Carbonyl dichloride | 3A01 | 28121100 |
| 3 | 10025-87-3 | Phosphorus oxychloride | 3B05 | 28121200 |
| 4. | 7719-12-2 | Phosphorus trichloride | 3B06 | 28121300 |
| 5. | 10026-13-8 | Phosphorus pentachloride | 3B07 | 28121400 |
| 6. | 10025-67-9 | Sulphur monochloride | 3B12 | 28121500 |
| 7. | 10545-99-0 | Sulphur dichloride | 3B13 | 28121600 |
| 8. | 7719-09-7 | Thionyl chloride | 3B14 | 28121700 |
| 9. | 506-77-4 | Cyanogen chloride | 3A02 | 28531000 |
| 10. | 76-06-2 | Trichloronitromethane | 3A04 | 29049100 |
| 11. | 76-93-7 | 2,2-Diphenyl-2-hydroxyacetic acid | 2B08 | 29181700 |
| 12. | 868-85-9 | Dimethyl phosphite | 3B10 | 29202100 |
| 13. | 762-04-9 | Diethyl phosphite | 3B11 | 29202200 |
| 14. | 121-45-9 | Trimethyl phosphite | 3B08 | 29202300 |
| 15. | 122-52-1 | Triethyl phosphite | 3B09 | 29202400 |
| 16. | 4584-46-7 | 2-(N,N-Dimethylamino)ethylchloride hydrochloride | 2B10 | 29211200 |
| 17. | 869-24-9 | 2-(N,N-Diethylamino)ethylchloride hydrochloride | 2B10 | 29211300 |
| 18. | 4261-68-1 | 2-(N,N-Diisopropylamino)ethylchloride hydrochloride | 2B10 | 29211400 |
| 19. | 102-71-6 | Triethanolamine | 3B17 | 29221500 |
| 20. | 139-87-7 | Ethyldiethanolamine | 3B15 | 29221720 |
| 21. | 105-59-9 | Methyldiethanolamine | 3B16 | 29221710 |
| 22. | 96-80-0 | 2-(N,N-Diisopropylamino)ethanol | 2B11 | 29221800 |
| 23. | 100-38-9 | 2-(N,N-Diethylamino)ethanethiol | 2B12 | 29306000 |
| 24. | 111-48-8 | Bis(2-hydroxyethyl)sulfide | 2B13 | 29307000 |
| 25. | 108-02-1 | 2-(N,N-Dimethylamino)ethanethiol | 2B12 | 29301000 |
| 26. | 756-79-6 | Dimethyl methylphosphonate | 2B04 | 29314100 |
| 27. | 18755-43-6 | Dimethyl propylphosphonate | 2B04 | 29314200 |
| 28. | 78-38-6 | Diethyl ethylphosphonate | 2B04 | 29314300 |
| 29. | 84962-98-1 | Sodium 3-(trihydroxysilyl)propyl methylphosphonate | 2B04 | 29314910 |
| 30. | 68957-94-8 | 2,4,6-Tripropyl-1,3,5,2,4,6-trioxatriphosphinane 2,4,6-trioxide | 2B04 | 29314600 |
| 31 | 41203-81-0 | (5-Ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl methyl methylphosphonate | 2B04 | 29314700 |
| 32. | 42595-45-9 | Bis[(5-Ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl] methylphosphonate | 2B04 | 29314920 |
| 33. | 84402-58-4 | Methylphosphonic acid with (aminoiminomethyl)urea (1:1) | 2B04 | 29314500 |
| 34. | 3001-98-7 | 3,9-Dimethyl-2,4,8,10-tetraoxa-3,9-diphosphaspiro [5.5] undecane 3,9-dioxide | 2B04 | 29314800 |
| 35. | 4708-04-7 | Propylphosphonic dichloride | 2B04 | 29315200 |
| 36. | 676-97-1 | Methylphosphonic dichloride | 2B04 | 29315100 |
| 37. | 7526-26-3 | Diphenyl methylphosphonate | 2B04 | 29314999 |
| 38. | 849-29-6 | O-(3-chloropropyl) O-[4-nitro-3-(trifluoromethyl) phenyl] methylphosphonothionate | 2B04 | 29315300 |
| 39. | 993-13-5 | Methylphosphonic acid | 2B04 | 29314400 |
| 40. | 1619-34-7 | 3-Quinuclidinol | 2B09 | 29333500 |
| 41. | 25333-42-0 | R-(-)- 3-Quinuclidinol | 2B09 | 29333500 |
| 42. | 170836-68-7 | Mixture of (5-ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl methyl methylphosphonate (CAS RN 41203-81-0) and Bis[(5-Ethyl-2-methyl-2-oxido-1,3,2- dioxaphosphinan-5-yl)methyl] methylphosphonate (CAS RN 42595-45-9) | 2B04 | 38249100 |
| 43. | 294675-51-7 | Phosphonic acid, methyl-, polyglycol ester (Exolit OP 560 TP) | 2B04 | 38249200 |
| 44. | 663176-00-9 | Phosphonic acid, methyl-, polyglycol ester (Exolit OP 560) | 2B04 | 38249200 |
| 45 | 70715-06-9 | Dimethylmethylphosphonate, polymer with oxirane and phosphorus oxide | 2B04 | 38249900 |
| 46 | 363626-50-0 | Bis(polyoxyethylene) methylphosphonate | 2B04 | 39072100 |
| 47 | 63747-58-0 | Poly(1,3-phenylene methyl phosphonate) | 2B04 | 39112000 |
