Customs Order on Stainless Steel (J3 Grade) – HS Codes & Compliance

Central Board of Indirect Taxes and Customs, under the Customs Act, 1962, has issued Order No. 02/2023-Customs on 15th November 2023, pertaining to Stainless Steel of J3 grade falling under specific HS Codes. This order outlines rules and specifications for the declaration of value, documentation, and compliance measures.

1. Identification of Goods:

• Stainless Steel of J3 grade under HS Codes: 72191200, 72191300, 72191400, 72192390, 72193290, 72193390, 72193490, 72193590, 72199012, 72199013, 72199090, 72202029, 72202090, 72209022, 72209029 & 72209090.

2. Specifications and Compliance Measures:

• Value Declaration:
  • Unique Quantity Code of Kilogram (kg) mandatory for value declaration.
• Documentation Requirements:
  • Importers must submit:
    • Manufacturer’s Invoice
    • Mill Test Certificate of the product
    • Positive Material Identification (PMI) Test report
    • Declaration from the manufacturer for J3 stock lot/ex stock (if applicable)
    • Purchase Order or Contract

3. Effective Dates: The order becomes effective on 29th November 2023 and remains in force until 28th November 2024.

Conclusion: This Customs Order (02/2023) introduces specific compliance measures for Stainless Steel of J3 grade, focusing on value declaration and documentation requirements. Importers dealing with the mentioned HS Codes need to adhere to these specifications for a smooth and compliant import process. The effective dates provide a clear timeline for implementation, ensuring that businesses can adjust their processes accordingly.

***

F.No.465/02/2023-CusV
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes & Customs
* * *

New Delhi, 15^th November, 2023

CAVR Order No. 02/2023-Customs

Subject: Order under rule 5 of the Customs (Assistance in Value Declaration of Identified
Imported Goods) Rules, 2023 for Stainless Steel of J3 grade

In exercise of the powers conferred by clause (iv) of the second proviso to sub-section (1) of section 14 of the Customs Act, 1962 (52 of 1962), read with rule 5 of the Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023, the Central Board of Indirect Taxes and Customs, hereby specifies Stainless Steel of J3 grade falling under HS Codes 72191200, 72191300, 72191400, 72192390, 72193290, 72193390, 72193490, 72193590, 72199012, 72199013, 72199090, 72202029, 72202090, 72209022, 72209029 & 72209090 as identified goods under rule 10 of the said rules with the following further specifications:

(a) Unique Quantity Code of Kilogram (kg) shall be necessarily used by the importer to declare the value in the bill of entry.

(c) In addition to the prescribed documents required to be submitted with the bill of entry, the importer shall also produce — (i) Manufacturer’s Invoice; (ii) Mill Test Certificate of the product; (iii) Positive Material Identification (PMI) Test report; (iv) Declaration from the manufacturer that the goods are J3 stock lot/ex stock, where  applicable;and (v) Purchase Order or Contract.

2. This Order shall enter into force on 29^th November, 2023 and remain in force till 28^th November, 2024.

(Komila Punia)
Deputy Secretary to the Government of India
Email: komila.puniartlgov.in