In a significant development, the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes & Customs has issued Circular No. 23/2023-Customs on 30th September 2023. This circular introduces mandatory additional qualifiers for import/export declarations concerning specific chemical products. This article will provide a detailed analysis of the circular, its implications, and the implementation timeline.
Background and Previous Circular:
- Reference is made to Circular No. 15/2023-Customs dated 07.06.2023, which originally outlined the requirement for additional qualifiers in import/export declarations for certain products.
- The due date for implementing the provisions of Circular No. 15/2023-Customs was extended from 01.07.2023 to 01.10.2023 through Circular No. 18/2023-Customs dated 30.06.2023.
Revised Additional Qualifiers (Circular No. 23/2023-Customs):
- Following consultations with stakeholders and the Department of Chemicals and Petrochemicals, the circular introduces changes to Circular No. 15/2023-Customs dated 07.06.2023
- For commodities imported under specific chapters (28, 29, 32, heading 3808, and chapter 39), the following additional details are now mandatory during import declaration:
- Chemical Category: Importers must specify if the product falls under one of the following categories: Bulk and Basic Chemicals, Formulations and Mixtures, or Proprietary component, R&D, or Others.
- Chemical Category-Specific Requirements:
- Bulk and Basic Chemicals: CAS number and IUPAC name are mandatory.
- Formulations and Mixtures: CAS number and IUPAC name of the Main/Active ingredient (at least one) is mandatory.
- Proprietary component, R&D, or Others: CAS number or IUPAC name of the Main/Active ingredient (at least one) is mandatory.
- If information for even one ingredient is unavailable due to supplier confidentiality, importers must provide a self-undertaking in the Bill of Entry certifying the non-availability of CAS & IUPAC details.
- The details of constituents declared in the Bill of Entry will be printed as Masked fields.
- These additional qualifiers are mandatory for imports under the specified chapters for all bills of entry filed on or after 15.10.2023, in addition to the existing declaration made by importers.
Export Declarations:
- The mandatory additional qualifiers for exports under the specific Customs Tariff Headings (CTHs) of the mentioned chapters will remain the same for all Shipping bills filed on or after 10.2023.
Guidance and Reporting:
- Customs authorities are expected to issue suitable Public Notices to provide guidance on compliance with the circular’s provisions.
- Importers and exporters encountering difficulties or uncertainties regarding the circular’s implementation are encouraged to bring them to the attention of the Board.
Conclusion:
The issuance of Circular No. 23/2023-Customs brings essential changes to the import/export declaration process for specific chemical products. Importers and exporters dealing with commodities falling under the mentioned chapters should prepare to comply with the new mandatory additional qualifiers by the stipulated implementation dates.
*****
F. No.528/36/2016-STO(TU)
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Indirect Taxes & Customs)
Circular No. 23/2023-Customs Dated: 30th September, 2023
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/export declarations in respect of certain products-reg
Reference is drawn to the Circular No. 15/2023-Customs dated 07.06.2023 on the above-mentioned subject. The due date for implementation of Circular No. 15/2023-Customs dated 07.06.2023 was extended from 01.07.2023 to 01.10.2023 vide Circular no. 18/2023-Customs dated 30.06.2023.
2. Various representations received in this regard has been examined in consultation with Department of Chemicals and Petrochemicals. Several stakeholder consultations were also held in this regard. Based on such consultation, the changes are made in the Circular No. 15/2023-Customs dated 07.06.2023, para (4.1) and (4.2) as follows:
“4.1 For the commodities imported under chapters 28, 29, 32, heading 3808 and chapter 39, it has been decided to seek additional details mandatorily at the time of filing import declarations as follows:
(a) Chemical Category:
(I) Bulk and Basic Chemicals;
(II) Formulations and Mixtures or
(III) Proprietary component, R&D or Others
B. In case of above chemical categories:
| Chemical Category | Additional Details required |
| Bulk and Basic Chemicals | CAS number and IUPAC name is mandatory |
| Formulations and Mixtures | CAS number and IUPAC name of Main/ Active ingredient (atleast one) is mandatory |
| Proprietary component, R&D or Others | CAS number or IUPAC name of Main/ Active ingredient (atleast one) is mandatory |
4.2 In case of non-availability of information for even one ingredient with the importer for the reason that information is not shared by the supplier due to confidentiality, a self-undertaking is to be provided in the Bill of Entry as follows:
Declaration on non-availability of CAS & IUPAC details
I certify that the information related to IUPAC & CAS number is not in my possession as the same is not provided by my supplier due to confidentiality.
4.3 The details of constituents declared in the Bill of Entry will be printed as Masked fields in the Bill of Entry.
4.4 These additional qualifiers shall be mandatory for imports under the said
chapters for all bills of entry filed on or after 15.10.2023, in the manner mentioned in the Annexure-1 to this Circular. These fields shall be in addition to the existing declaration being made by importers. ”
3. It is to be clarified that mandatory additional qualifiers for exports under the specific CTHs of the said chapters for all Shipping bills filed on or after 10.2023 will remain the same.
4. Suitable Public Notice etc may kindly be issued for guidance. Any difficulties faced or doubts arising in the implementation of this Circular may please be brought to the notice of Board.
5. Hindi version follows
(Jitender Singh)
OSD (Tariff Unit)
Email: [email protected]
Tel. 011-23095557
