India: Mandatory requirements for chemical import declarations from 15 October

On 30 September 2023, India’s Central Board of Indirect Taxes and Customs (CBIC) issued a new Circular (No. 23/2023) regarding mandatory additional qualifiers in import/export declarations in respect of certain products. This Circular amends a precious Circular (No.15/2023) dated 7 June 2023 following consideration of various representations and consultations with stakeholder. The Circular will enter into force on 15 October 2023, two weeks later than originally planned.

The amendment primarily affects paragraphs 4.1 and 4.2 of Circular No. 15/2023. The key changes are described below.

Chemical Category Details

The orginal Circular No. 15/2023, introduced changes that required additional qualifiers in import/export declarations for certain products. The Circular required these qualifiers for goods imported under chapters 28, 29, 32, 38, and 39. In the amended circular only heading 3808 of Chapter 38 ‘Insecticides, rodenticides, fungicides, herbicides, antisprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles’ is included.

For goods imported under the above-mentioned chapters, importers will now be required to provide additional details in the following categories:

Declaration of Non-Availability

In cases where importers are unable to obtain information on even one ingredient due to supplier confidentiality, a declaration of non-availability of CAS and IUPAC details must on the Bill of Entry as follows:

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.

Effective Date and Implementation

The revised requirements specified in Circular No. 23/2023 will be mandatory for imports under the mentioned chapters for all bills of entry filed on or after 15 October 2023. These additional qualifiers will supplement the existing declaration made by importers. 

It is important to note that the mandatory additional qualifiers for exports under the specified Customs Tariff Headings (CTHs) of the mentioned chapters will remain the same, with effect from 1 October 2023.