Central Board of Indirect Taxes and Customs (CBIC) has issued Circular No. 23/2023 to clarify that additional qualifiers will be required for import and export declarations in respect of certain chemicals products mentioned under Chapters 28, 29, 32, heading 3808 and chapter 39.
Key points of the Circular are:
- Additional details shall be at the time of filing import declarations as follows:
| 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 |
- 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.
- The details of constituents declared in the Bill of Entry will be printed as Masked fields in the Bill of Entry.
- These additional qualifiers shall be mandatory for imports under the said chapters for all bills of entry filed on or after 15th October, 2023.
- Further, it has been clarified that mandatory additional qualifiers for exports under the specific CTHs of the said chapters for all Shipping bills filed on or after 1st October, 2023 will remain the same.
For further details please refer to the attached Circular.
Source: Central Board of Indirect Taxes and Customs
