The Central Board of Customs and Indirect taxes (CBIC)
has come out with additional qualifiers to be added by the EXIM trade for
purposes of both exports and imports declarations in respect of certain
products with effect from July 1. This has been decided in consultation with Department
of Chemicals and Petro chemicals and in terms of the bill of entry as part of
electronic integrated declaration and paperless processing Regulations of 2018
These additional qualifiers have become mandatory at the
time of filing import or export declarations as the case may be. In the case of
Export 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.
These additional qualifiers shall be
mandatory for imports under the said chapters for all Bills of Entry filed on
or after July 1st. These fields shall be in addition to the existing
declaration being made by importers.
Additional qualifiers in respect of exports include the
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 and the
declaration of the surface material that comes into contact with the chemical,
for exports of various products under chapter 84.
In case of exports the decision for additional qualifiers
were decided in consultation with Ayush Ministry and Directorate General of Foreign
Trade.
The orders are in continuation of the customs circular
issued on Dec 17, 2020, wherein importers were advised to voluntarily declare
the complete description of imported goods and provide certain additional
parameters for imported items such as scientific names, IUPAC names, brand name
as applicable to aid reducing queries and improve the efficiency of assessment.
The matter was further reviewed in consultation with the
Dept. of Chemicals and Petrochemicals, Ministry of AYUSH and the Directorate
General of Foreign Trade (DGFT). It was 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.