The Central Board of Indirect Taxes and Customs (CBIC) has notified the mandatory additional qualifiers in import declarations in respect of coking/non- coking coal w.e.f 15.12.2024.
Circular No.55/2020-Customs dated 17.12.2020
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.
Inadequate Information Provided During Coking Or Non- Coking Coal Import
It is noted that information provided during the import in case of coking/ non coking coal falling under 2701 is inadequate and also for required certifications from technical agencies for assessment, etc. thus, adversely impacting cargo clearance time. It is also felt insufficient for devising policies on import.
Draft Consultation
On reviewing the matter and based on the inputs from the Ministry of Coal, a draft consultation was published on 27.08.2024 proposing to seek additional information in import declarations as a subcategory based on different grades based on ash percentage in case of coking coal and based on gross calorific value (GCV) in case of non-coking coal, thereby offering effective avoidance of queries, enhancing efficiency in assessment and facilitation.
Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018
The additional qualifiers are being proposed in terms of the Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018, which would need to be declared at the time of filing of import declarations w.e.f 15.12.2024. Declaration of additional qualifiers would improve quality of assessment and intervention and increase facilitation.
Circular No. 24/2024-Customs
Date: 20/11/2024
