Mis–declaration of imported goods under ‘Others’ category of ITC (HS), 2017, Schedule– I (Import Policy)

Circular No. ES/183/2019-20                                                           23rd October, 2019

To: Members of the Council

Sub: Mis–declaration of imported goods under ‘Others’ category of ITC (HS), 2017, Schedule– I (Import Policy)

Dear Member,

O/o DGFT has issued Trade Notice No. 37/2019- 20 dated 22nd October, 2019 regarding misdeclaration of imported goods under ‘Others’ category of ITC (HS), 2017, Schedule – I (Import Policy).

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.

Thanking you,

Yours faithfully,

S. BALARAJU
EXECUTIVE DIRECTOR

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