India’s Central Board of Indirect Taxes & Customs (CBIC) has promulgated a circular regarding additional qualifiers in import and export declarations of certain products on September 30, 2023. After consultations with Department of Chemicals and Petrochemicals and stakeholders, the mandatory declaration of IUPAC name and CAS number of chemicals will be in force on October 15, 2023 – a two week delay from its original planned date of October 1. The circular also states that it is possible to declare non-availability due to confidentiality, after widespread concern about declarations of chemicals that includes confidential business information (CBI).
Mandatory Declaration Products and its Declaration Details
Imported commodities subject to the mandate were HS chapters 28, 29, 32, 38 and 39, however it has been amended that under chapter 38 “Miscellaneous chemical products” only heading 3808 “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 subjected to the mandate.
The circular also noted the required details for different chemical categories as below.
- Bulk and basic chemicals: Both CAS number and IUPAC name are mandatory
- Formulations and mixtures: CAS number AND IUPAC name for at least one main/ active ingredient is mandatory
- Proprietary components, R&D or others: CAS number OR IUPAC name for at least one main/ active ingredient is mandatory
In case of CBI
In case of confidentiality for even one ingredient with the importer, it is now possible to not declare by providing a self-undertaking in the Bill of Entry as follows:
Declaration on non-availability of CAS & IUPAC details
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.
Download the circular at:
Format for IUPAC name and CAS number declaration is available on the circular issued on June 7, 2023, as below:
Now that mandatory details of each chemicals and method of handling in case of CBI were stated, this latest movement on customs regarding chemicals, which had brought concerns among companies around the world, is a major step forward. However, definitions of terms such as ‘main ingredients’ and ‘active ingredients’ in the circular are still not clearly stated, therefore it is necessary to continue monitoring future developments of this topic.