Circular No. ES/183/2019-20 23rd October, 2019
To: Members of the Council
As you are aware, India maintains 8 digits Harmonised Codes under Indian Trade Classification (Harmonised System), 2017.
It has been observed by DGFT that many importers while filing Bill of Entry with the Customs Authorities are not doing due diligence in mentioning the correct HS codes at 8 digit level. Even though, specific HS codes may be available for the imported items under ITC (HS), 2017, Schedule – I (Import Policy), importers tend to casually adopt the ‘others’ category, which is essentially a residual category of the relevant products. This creates avoidable errors in India’s import data.
In view of the above, members of the trade and industry are hereby advised to make note of the following –
To be careful while mentioning HS Codes in the Bill of Entry, in case of imports
To be careful while mentioning HS Codes in the Shipping Bills in case of exports,
Indicate the specific HS codes of items at 8 digit where they exist, instead of using the ‘Others’ category in a loose and inaccurate manner
Any wilful mis-declaration of HS Codes will be duly dealt with under Foreign Trade (Development & Regulation) Act, 1992.
Members may kindly make a note of the above instructions.