DGFT

Mis-classification of goods under ‘Others’ category in the Bills of Entry – Govt. warns Importers

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 >>

Share

Recent Posts

  • RBI

RBI specifies ‘Related Party’ with respect to banks

RBI specifies ‘Related Party’ with respect to bank RBI has issued RBI Credit Risk Management Directions, 2025 defining ‘Related Party’…

1 day ago
  • GST

Advisory on Filing Opt-In Declaration for Specified Premises, 2025

Advisory on Filing Opt-In Declaration for Specified Premises, 2025 Dear Taxpayers, The relevant declarations issued vide Notification No. 05/2025 –…

3 days ago
  • GST

FAQs for HSNS Cess Act, 2025 and HSNS Cess Rules, 2026

FAQs for HSNS Cess Act, 2025 and HSNS Cess Rules, 2026 Q1. Who is required to get registered under the…

4 days ago
  • Income Tax

Refusing to condone delay can result in a meritorious matter thrown out at threshold

Refusing to condone delay can result in a meritorious matter thrown out at very threshold against case being decided on…

5 days ago
  • Income Tax

Prior period income cannot be considered as income of the current year

When prior period expenses are not admissible as deduction, following the same principle the prior period income also cannot be…

6 days ago
  • Income Tax

SC condoned delay of 972 days in filing appeal due to restructuring in Department

Supreme Court condoned delay of 972 days in filing appeal due to restructuring in Income Tax Department In a recent…

6 days ago