Custom
TRT-2025-
Date:-07-06-23
In:-
Issue Favourable to Tax Payer ?:-
Circular No. 15/2023-Customs dated 07th June, 2023
Key Pointers –
- It is noted that more complete details of the products in import/export declarations can lead to effective avoidance of queries, enhancing efficiency in assessment and facilitation, avoid making references to technical agencies and addressing basic causes for delays in clearance, apart from better aiding policy-making.
- Accordingly, in consultation with the concerned line ministries, mandatory additional qualifiers are being added for purposes of import or export declarations.
- At the time of filing import declarations, it has been decided to enable a declaration of IUPAC name and CAS number of the constituent chemicals, for imports under the chapters 28, 29, 32, 38 and 39 of the Customs Tariff Act, 1975. It shall be mandatory for imports under the said chapters for all bills of entry filed on or after 01.07.2023.
- At the time of filing export declaration, it has been decided to enable declaration of the name of the medicinal plant, for exports of parts of plants under chapter 12, the declaration of the name of the formulation, for exports of formulations of different streams of medicine under chapter 30, the declaration of the surface material that comes into contact with the chemical, for exports of various products under chapter 84. It shall be e mandatory for exports under the specific CTHs of the said chapters for all Shipping bills filed on or after 01.07.2023.
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