The Central Board of Indirect Taxes & Customs is seeking suggestions from stakeholders regarding proposed mandatory additional qualifiers for import declarations of coking and non-coking coal. Effective from October 1, 2024, these changes aim to improve the accuracy of import data, reduce queries, and streamline cargo clearance processes. The draft Circular outlines new identifiers for specifying subcategories such as ash content for coking coal and gross calorific value (GCV) for non-coking coal. These qualifiers are intended to enhance the efficiency of customs assessments and policy formulation. Stakeholders are encouraged to review and provide feedback on the draft Circular by September 12, 2024, via the provided email addresses. Public Notices will be issued to guide the trade, and any difficulties in implementation should be reported to the Board.
Central Board Of Indirect Taxes & Customs
Department of Revenue, Ministry of Finance, Government of India
NOTICE
Notice calling suggestions from trade on “Mandatory additional qualifiers in the import declarations in respect of coking/ non-coking coal”
For the purpose of effective avoidance of queries, enhancing efficiency in assessment and facilitation, addressing reasons for delays and aiding policy formulation through a mechanism of more complete import/export declarations, it has been decided to make certain additional identifiers mandatory for imports and exports under heading 2701 of chapter 27 of the Customs Tariff, with effect from 01.10.2024 this regard, a draft Circular with Annexure is attached.
2. Stakeholders are invited to provide their suggestions on improvements, if any, to the enclosed Draft Circular with Annexure at the email id [email protected] and endorsed to [email protected] by 12.09.2024.
Circular No. /2024-Customs
F. No. -STO(TU)
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Indirect Taxes & Customs)
North Block, New Delhi
Date: , 2024
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 additional qualifiers in import declarations in respect of respect of coking/ non-coking coal – reg.
Reference is invited to the Circular No.55/2020-Customs dated 17.12.2020 wherein, importers were advised to voluntarily declare the complete description of imported goods and certain additional qualifiers for imported items such as scientific names, IUPAC names, brand name, etc. as applicable to reduce queries and improve the efficiency of assessment.
2. Among those imported, it is noted that in case of coking/ non-coking coal, the information currently provided by the importers of these products is inadequate and does not provide the subcategory under these products, thus leading to insufficient inputs for devising policies, certifications from technical agencies for assessment, etc. with adversely impacting cargo clearance time.
3. On reviewing the matter, it is noted that the information in import declarations can be improved by providing the subcategory under these products i.e. coking coal is subdivided into different grades based on ash percentage and non-coking coal is subdivided into different grades based on gross calorific value (GCV) thereby offering effective avoidance of queries, enhancing efficiency in assessment and facilitation.
4. Accordingly, the additional qualifiers, as per Annexure, are being proposed in terms of the Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018, which would need to be declared at the time of filing of import declarations. Declaration of additional qualifiers would improve quality of assessment and intervention and increase facilitation.
5. Suitable Public Notice 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 Board.
6. Hindi version follows.
STO (Tariff Unit)
ANNEXURE
TABLE
| Coking Coal | ||
| HS CODE | Identifier | Description |
| 27011210,
27011910 |
ACSG14 | Ash content not exceeding 14% |
| ACSG15 | Ash content exceeding 14% but not exceeding 15% | |
| ACSG18 | Ash content exceeding 15% but not exceeding 18% | |
| ACWG21 | Ash content exceeding 18% but not exceeding 21% | |
| ACWG24 | Ash content exceeding 21% but not exceeding 24% | |
| ACWG28 | Ash content exceeding 24% but not exceeding 28% | |
| ACWG35 | Ash content exceeding 28% but not exceeding 35% | |
| ACWG42 | Ash content exceeding 35% but not exceeding 42% | |
| ACWG49 | Ash content exceeding 42% but not exceeding 49% | |
| AC0000 | Ash content exceeding 49% | |
| Non-Coking Coal | ||
| HS CODE | Identifier | Description |
| GC0000 | GCV exceeding 7000 K. Cal./Kg. | |
| GC7000 | GCV exceeding 6700 and not exceeding 7000 K. Cal./Kg. | |
| GC6700 | GCV exceeding 6400 and not exceeding 6700 K. Cal./Kg. | |
| GC6400 | GCV exceeding 6100 and not exceeding 6400 K. Cal./Kg. | |
| 27011100, 27011290, 27011920, 27012010 | GC6100 | GCV exceeding K. Cal./Kg. 5833 and not exceeding 6100 |
| GC5833 | GCV exceeding K. Cal./Kg. 5800 and not exceeding 5833 | |
| GC5800 | GCV exceeding K. Cal./Kg. 5500 and not exceeding 5800 | |
| GC500 | GCV exceeding K. Cal./Kg. 5200 and not exceeding 5500 | |
| GC5200 | GCV exceeding K. Cal./Kg. 4900 and not exceeding 5200 | |
| GC4900 | GCV exceeding K. Cal./Kg. 4600 and not exceeding 4900 | |
| GC4600 | GCV exceeding K. Cal./Kg. 4300 and not exceeding 4600 | |
| GC4300 | GCV exceeding K. Cal./Kg. 4000 and not exceeding 4300 | |
| GC4000 | GCV exceeding K. Cal./Kg. 3700 and not exceeding 4000 | |
| GC3700 | GCV exceeding K. Cal./Kg. 3400 and not exceeding 3700 | |
| GC3100 | GCV exceeding K. Cal./Kg. 3100 and not exceeding 3400 | |
| GC3100 | GCV exceeding K. Cal./Kg. 2800 and not exceeding 3100 | |
| GC2800 | GCV exceeding K. Cal./Kg. 2500 and not exceeding 2800 | |
| GC2500 | GCV exceeding K. Cal./Kg. 2200 and not exceeding 2500 | |
