CBIC issued Circular No. 24/2024-Customs dated November 20, 2024, introducing mandatory additional qualifiers in import declarations for coking and non-coking coal, effective from December 15, 2024. This move follows issues with insufficient information in past declarations, impacting cargo clearance and policy formulation.
The circular mandates that importers provide detailed qualifiers for coal, based on ash content for coking coal and gross calorific value (GCV) for non-coking coal. These qualifiers, specified under the Bill of Entry Regulations, 2018, aim to enhance the efficiency of assessments, minimize queries, and facilitate smoother trade processes. For example, coking coal will now be categorized based on ash percentages (e.g., not exceeding 15%, 15-18%), while non-coking coal will be classified by GCV ranges (e.g., exceeding 7000 K.Cal./Kg., 6400-6700 K.Cal./Kg.).
This change is expected to streamline import procedures, improve intervention quality, and support effective policymaking. CBIC has directed field officers to issue public notices for industry guidance and invited feedback on implementation challenges. The circular aligns with efforts to ensure precise import documentation and efficient trade facilitation.
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F.No. 524/10/2024-STO(TU)
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Indirect Taxes and Customs)
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Circular No. 24/2024-Customs | Dated: 20.11.2024
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.
Subject: Mandatory additional qualifiers in import declarations in respect of coking/ non-coking coal w.e.f 15.12.2024 – reg.
Madam/Sir,
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. It is noted that information provided during the import in case of coking/ non coking coal falling under 2701 is inadequate and also for required certifications from technical agencies for assessment, etc. thus, adversely impacting cargo clearance time. It is also felt insufficient for devising policies on import.
3. On reviewing the matter and based on the inputs from the Ministry of Coal, a draft consultation was published on 27.08.2024 proposing to seek additional information in import declarations as a subcategory based on different grades based on ash percentage in case of coking coal and based on gross calorific value (GCV) in case of non-coking coal, 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 w.e.f 15.12.2024. 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.
Yours faithfully
(Jitender Singh)
STO (Tariff Unit)
ANNEXURE
| COKING COAL | |||
| HS CODE | Info
Type |
Qualifier | Description |
| 27011210, 27011910 | CCI | ACSG15 | Not exceeding 15% |
| CCI | ACSG18 | Ash content exceeding 15% but not exceeding 18% | |
| CCI | ACWG21 | Ash content exceeding 18% but not exceeding 21% | |
| CCI | ACWG24 | Ash content exceeding 21% but not exceeding 24% | |
| CCI | ACWG28 | Ash content exceeding 24% but not exceeding 28% | |
| CCI | ACWG35 | Ash content exceeding 28% but not exceeding 35% | |
| CCI | ACWG42 | Ash content exceeding 35% but not exceeding 42% | |
| CCI | ACWG49 | Ash content exceeding 42% but not exceeding 49% | |
| CCI | ACWG00 | Ash content exceeding 49% | |
| NON-COKING COAL | |||
| HS CODE | Info Type | Qualifier | Description |
| 27011100, 27011290, 27011920, 27012010 | CCI | GC0000 | GCV exceeding 7000 K.Cal./Kg. |
| CCI | GC7000 | GCV exceeding 6700 and not exceeding 7000 K.Cal./Kg. | |
| CCI | GC6700 | GCV exceeding 6400 and not exceeding 6700 K.Cal./Kg. | |
| CCI | GC6400 | GCV exceeding 6100 and not exceeding 6400 K.Cal./Kg. | |
| CCI | GC6100 | GCV exceeding 5833 and not exceeding 6100 K.Cal./Kg. | |
| CCI | GC5833 | GCV exceeding 5800 and not exceeding 5833 K.Cal./Kg. | |
| CCI | GC5800 | GCV exceeding 5500 and not exceeding 5800 K.Cal./Kg. | |
| CCI | GC5500 | GCV exceeding 5200 and not exceeding 5500 K.Cal./Kg. | |
| CCI | GC5200 | GCV exceeding 4900 and not exceeding 5200K.Cal./Kg. | |
| CCI | GC4900 | GCV exceeding 4600 and not exceeding 4900 K.Cal./Kg. | |
| CCI | GC4600 | GCV exceeding 4300 and not exceeding 4600 K.Cal./Kg. | |
| CCI | GC4300 | GCV exceeding 4000 and not exceeding 4300 K.Cal./Kg. | |
| CCI | GC4000 | GCV exceeding 3700 and not exceeding 4000 K.Cal./Kg. | |
| CCI | GC3700 | GCV exceeding 3400 and not exceeding 3700 K.Cal./Kg. | |
| CCI | GC3400 | GCV exceeding 3100 and not exceeding 3400 K.Cal./Kg. | |
| CCI | GC3100 | GCV exceeding 2800 and not exceeding 3100 K.Cal./Kg. | |
| CCI | GC2800 | GCV exceeding 2500 and not exceeding 2800 K.Cal./Kg. | |
| CCI | GC2500 | GCV exceeding 2200 and not exceeding 2500 K.Cal./Kg. | |
