On June 30, 2023, India’s Central Board of Indirect Taxes & Customs (CBIC) has promulgated a circular regarding additional qualifiers in import and export declarations of certain products. Another circular promulgated on June 7, 2023, has mandated that all bill of entry filed to include declarations of IUPAC name and CAS number of constituent chemicals for certain imported products, under the Bill of Entry (Electronic Integrated Declaration and Paperless Processing Regulations 2018. This arrangement was scheduled to be enforced after July 1, 2023, but was delayed till October 1, 2023, in the newest circular.
The products notified include imports of those under chapters 28, 29, 32, 38 and 39 of the Customs Tariff Act, 1975. Imports of products classified under these chapters must have their IUPAC name and CAS number declared in the bill of entry.
- Chapter 28: Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes
- Chapter 29: Organic chemicals
- Chapter 32: Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter, paints and varnishes; putty and other mastics; inks.
- Chapter 38: Miscellaneous chemical products.
- Chapter 39: Plastics and articles thereof
Download the circular (June 30, 2023) at:
Download the circular (June 7, 2023) at: