The Principal Commissioner of Customs in Chennai has issued Public Notice No. 16/2024, clarifying the classification of laboratory chemicals under Heading 9802 of the Customs Tariff Act. The notice follows the amendment in Note 3 of Chapter 98, detailed in CBIC Circular No. 18/2024-Customs and Notification No. 62/2024-Customs (N.T.). Laboratory chemicals, as defined under Heading 9802, include organic or inorganic chemicals imported solely for personal or institutional use, in packaging sizes of 500 grams or 500 milliliters or less. These chemicals must be marked to indicate exclusive laboratory use and cannot be intended for trading, resale, or other commercial purposes. Chemicals imported for commercial purposes, regardless of packaging size, will not qualify under Heading 9802 and must be classified under other relevant chapters in the First Schedule of the Customs Tariff Act. Any issues in implementing these guidelines can be directed to the Deputy or Assistant Commissioner at the Chennai Air Cargo Complex via the provided email. This update aims to streamline import classifications, ensuring clarity for importers and customs officials.
Govt. of India
Ministry of Finance
Department of Revenue
THE PRINCIPAL COMMISSIONER OF CUSTOMS
(CHENNAI-VII) NEW CUSTOMS HOUSE,
MEENAMBAKKAM, CHENNAI- 600 016
www. aircustomschennai.gov.in
F. No. GEN/TECH/PN/48/2024-GR-6
Dated: 02-11-2024
Public Notice No. 16/2024
Sub: Classification of Laboratory Chemicals under Heading 9802 –reg.
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Kind attention of Importers, Exporters, Customs Brokers, Authorised Persons of all the above, Associations and Federations representing the above persons and all other concerned stakeholders is invited to Circular No. 18/2024-Customs dated 23.09.2024 wherein the effect of Notification No.62/2024-Customs (N.T.) dated 19.09.2024 notifying amendment in Note 3 of Chapter 98 of the First Schedule to the Customs Tariff Act, 1975 has been elaborated.
2. After the coming into force of the said notification, Note 3 of Chapter 98 reads as under:
“3. For the purpose of Heading 9802, “laboratory chemicals” means all chemicals, organic or inorganic, whether or not chemically defined, imported and intended only for own use (i.e. other than purposes like trading, further sale etc.) in packings not exceeding 500 gms or 500 millilitres and which can be identified with reference to the purity, markings or other features to show them to be meant for use solely as laboratory chemicals.”
3. Consequent to the above amendment, in order to classify goods under heading 9802, the goods have to be imported and intended only for own use (i.e., other than purposes like trading, further sale etc.). On the other hand, laboratory chemicals imported for purposes like trading, further sale, etc. are out of the scope of heading 9802 irrespective of the quantity/volume and packing size, and thus, are classifiable under their appropriate chapter/heading in the First Schedule. Further, in case of packings exceeding 500 gms or 500 milliliters, the goods will be classifiable under their appropriate chapter/heading in the First Schedule.
4. Difficulty, if any, faced in implementing the Public Notice may be brought to the notice of the Deputy/Assistant Commissioner of Customs (Group-6), Air Cargo Complex, CH-VII, New Custom House, Chennai – 600017 @ [email protected].
M MATHEW JOLLY
PRINCIPAL COMMISSIONER
To,
All Concerned.
Copy to:
1. The Chief Commissioner of Customs, Chennai Zone for information.
2. All the Pr. Commissioner/Commissioner of Customs, Chennai Customs Zone
3. All the ADC/JC of Customs, Chennai VII Commissionerate.
4. All Dy./Asst. Commissioner of Customs, Chennai Customs Zone.
5. EDI Section, for uploading on Chennai Customs website.
