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
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
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)]
Assessing Officer had taken a reasonable stand that 25 kg written in WhatsApp chat/text message was 25 lakh - ITAT…
Shareholders are only owners of the shares of the company therefore, income from properties earned by the company cannot be…
When approval for reassessment was granted by unauthorised authority, such jurisdictional error cannot be shielded by the law of limitation…
ITAT on presumption of bogus purchases ought to have remanded case to AO to reconsider the whole matter instead of…
Where proceedings u/s 153C are barred by limitation, AO can not reopen the case invoking section 148 and 148A of…
Corporate guarantees executed by the corporate debtor constitute “financial debt” under IBC and banks to be recognized as financial creditors…