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Circular No. 51/2003
June 18 ,2003

Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs

Subject : Implementation of  New Revised  8 digit  HS Codes in exports documents and  export DTRs  to be  transmitted  to DGCI&S, Kolkata -reg

I am directed to invite  attention of  all  concerned  that  a  Revised  8 digit Commodity   Classification (HS) for  imports was  made effective  from February , 2003  , which was  to be  followed  by CBEC, DGFT and  DGCI&S.

2. The  Directorate General of Commercial  Intelligence and  Statistics , Ministry of  Commerce  have  brought to the notice  of  the  Board  that  there  is  lot  of  confusion about export data  compilation in the  field  formations  of  Customs, as  a  result  of  which , the    DGCI&S is  facing problem in compiling the statistical data for  the entire  country.  Though import data is being compiled on the basis of revised 8 digit HS Code, there is no uniformity on compilation of export data.

3. The  matter has  been examined  by the  Board and following decisions have  been taken:-

(i) The RITC code  presently being reflected in the Shipping Bills, which indicates  the 8 digit import tariff classification code, should  be  based on the revised (HS) codes for imports. In order to ensure  that the RITC codes  are entered  correctly, random verification by proper officer  may  be carried out to ensure that the classification code indicated under the RITC Head matches the description of the product in the Shipping Bill (the goods should not be subjected to physical examination only for verifying the RITC code). The  field  formation will ensure that Non-EDI as  well as  EDI DTRs relating to exports are sent to DGCI&S, Kolkata  on 8 digit import Tariff Classification.

(ii)  The field formations should also ensure that the measurements (weight, volume, length or area) both in the Bill of Entry & Shipping Bill are also indicated in the unit of measurement mentioned in the 8 digit import Tariff Schedule.  In addition to this, the parties can continue to use the units of measurement as per their terms of sale or purchase.

(iii)  System managers of each customs formation which is on EDI should immediately have their software modified so that export DTRs are sent  to DGCI &S , Kolkata,  as per the revised 8 digit classification only.

4. Difficulties  if  any experienced in implementation  of  the  above should  be  brought to the notice of  the  Board immediately.

5. The  receipt of  this  circular may kindly be  acknowledged.

6. Hindi version will follow.

D.S. Garbyal
Under Secretary to the  Government of  India
Phone No. 23094610

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