Mandatory additional qualifiers in import declarations in respect of coking/ non-coking coal w.e.f 15.12.2024

Last updated: 21 November 2024

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From 15th December 2024, importers of coking and non-coking coal must provide mandatory additional qualifiers in their import declarations. This follows a previous advisory from 2020 encouraging voluntary declarations of detailed information like scientific and IUPAC names to streamline the assessment process and reduce queries.

Government of India
Ministry of Finance
Department of Revenue
(Central Board of Indirect Taxes and Customs)
******

North Block,New Delhi
Dated: 20.11.2024

To,

All Principal Chief Commissioners/ Chief Commissioners of Customs/ Customs (Preventive),
All Principal Chief Commissioners/ Chief Commissioners of Customs & Central tax,
All Principal Commissioners/ Commissioners of Customs/ Customs (Preventive),
All Principal Director Generals/ Director Generals under CBIC.

Subject: Mandatory additional qualifiers in import declarations in respect of coking/ non-coking coal w.e.f 15.12.2024 –reg.

Madam/Sir,

Reference is invited to the Circular No.55/2020-Customs dated 17.12.2020 wherein, importers were advised to voluntarily declare the complete description of imported goods and certain additional qualifiers for imported items such as scientific names, IUPAC names, brand name, etc. as applicable to reduce queries and improve the efficiency of assessment.

Official copy of the circular has been attached

FAQ :

From 15.12.2024, additional qualifiers will be mandatory in import declarations for coking and non-coking coal.

The mandatory additional qualifiers for coking/non-coking coal imports will be effective from 15th December 2024.

The notification refers to a previous circular advising voluntary declarations of scientific names, IUPAC names, and brand names, which are now becoming mandatory.

The aim is to reduce queries and improve the efficiency of the assessment process for imported goods.

Yes, the mandatory additional qualifiers apply to both coking and non-coking coal imports.

Notification No : Circular No.24/2024-Customs
Source : https://taxinformation.cbic.gov.in/view-pdf/1003248/ENG/Circulars

Attached File : 322600_11391_circular_no_24_2024.pdf

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