To,
(Preventive),
F.No. 528/36/2016-STO(TU)
Government of India
Madam/ Sir,
Ministry of Finance
Department of Revenue
Circular No. 18 /2023-Customs
Central Board of Indirect Taxes & Customs
All Principal Chief Commissioners/ Chief Commissioners of Customs/ Customs
5.
North Block, New Delhi
Dated: 30.06.2023
All Principal Chief Commissioners/ Chief Commissioners of Customs and Central Tax
All Principal Commissioners/ Commissioners of Customs/ Customs (Preventive)
All Principal Directors General/ Directors General, under CBIC
Subject: Mandatory additional qualifiers in import/export declarations in respect of
certain products w.e.f. 01.07.2023 reg.
Reference is drawn to the Circular No. 15/2023-Customs dated 07.06.2023 wherein
mandatory additional qualifiers were added for purposes of import or export declarations
under specified chapters. These additional qualifiers were made mandatory for imports/
exports for all Bills of entry/ Shipping bills filed on or after 01.07.2023.
2 Representations have been received from several trade associations requesting for
extension of the due date which is 01.07.2023 for mandatory declaration of additional
qualifiers in import declarations as prescribed in above Circular. Further, Department of
Chemicals and Petrochemicals has also requested to defer implementation of above Circular
for a further period of 3 months. Additionally, during testing certain mismatches have been
observed in qualifier information for export products.
The Hindi version follows.
3 In view of above, due date for mandatory declaration of additional qualifiers in
import/export declarations as prescribed in above Circular no. 15/2023-Customs dated
07.06.2023 is extended from 01.07.2023 to 01.10.2023.
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
Jiteñder Singh
OSD-Tariff Unit
email: tariffunit-rev@nic.in
Tel: 23095557