Mis-classification of goods under ‘Others’ category in the Bills of Entry Govt. warns bringing licensing regime for all such items by shifting them to restricted category
Government of India
Ministry of Commerce and Industry
Department of Commerce
Directorate General of Foreign Trade
******
17th January, 2020
TRADE NOTICE NO. 46/2019-20
To
1. Members of Trade/Industry/EPCs/Other Trade and Industry Bodies
2. Regional Authorities (RAs) of DGFT
3. Customs Commissionerates
4. Joint Secretary (Customs), CBIC, Department of Revenue
Subject: Mis-classification goods under ‘Others’ category at the time of import- reg.
Vide Trade Notice No. 37/2019 dated 22.10.2019 members of the Trade and Industry were advised to be careful while filing their Bill of entry at the time of import and were advised to mention specific HS Codes at 8 digit level, where they exist instead of using the ‘Others’ category. It was also informed that many importers are not doing due diligence in mentioning correct HS codes at 8 digit level at the time of import and are casually using the HS Code for “Others” category, which is a residual code category.
2. However , despite clear advisory in the Trade Notice 37/2019, it has been noted that imports under ‘Others’ category continue to be widely used in the Bills of Entry. Accordingly, it is reiterated that all importers should tile their Bills of Entry abcaus.in with specific codes available for the imported items under ITC (HS). 2017, Schedule-I (Import Policy) at 8 digit level, and to avoid as far as possible ‘Others ‘ category.
3. The matter will be reviewed shortly, and in the event of non-compliance and continued mis-classiftcation by the importers, Government may consider bringing a licensing regime for all items imported under the ‘Others’ category by shifting these items from ‘free’ to ‘restricted’ category. If members of Trade and Industry are of the view that the existing HS codes are not sufficient to cover the goods that they are importing, they should immediately suggest appropriate HS codes at 8 digit level for such goods.
4. This issues with the approval of the Competent Authority.
(Rajbir Sharma)
Joint Director General of Foreign Trade
Tel: 230601056/Extn. 236
E-mail : rajbir.sharma@nic.in
[Issued from File No. 01/89/180/52/AM-13/PC-2[A](e-5953)]
Download Trade Notice Click Here >>
- AO took a reasonable stand that 25 kg written in WhatsApp chat was 25 lakh – ITAT
- Shareholders can’t be taxed for income from properties owned by the company – HC
- Jurisdictional error in reassessment approval can’t be shielded by the law of limitation
- ITAT ought to remanded whole matter of bogus purchases instead of profit determination
- Where proceedings u/s 153C barred by limitation, AO can’t invoke section 148 & 148A
