In October 2023, a significant change was made on imported chemicals in India Circular No.15/2023-Customs which was extended from July 1, 2023 to October 1, 2023. On September 30, 2023, the Central Board of Indirect Taxes and Customs in India issued Circular No.23/2023, which made the following modifications to sections (4.1) and (4.2) of Circular No.15/2023:
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4.1 Commodities imported under Chapter 28, 29, 32, heading 3808 and Chapter 39, are required to provide additional information at the time of filing import declarations as follows:
| Chemical Category | Additional Details Required |
| Bulk and Basic Chemicals | CAS number and IUPAC name is mandatory |
| Formulations and Mixtures | CAS number and IUPAC name of Main/Active ingredient (at least one) is mandatory |
| Proprietary component,R&D or Others | CAS number or IUPAC name of Main/Active ingredient (at least one) is mandatory |
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4.2 If the supplier does not share information for even one ingredient with the importer due to confidentiality, the importer is required to provide a self-undertaking to declare the non-availability of CAS & IUPAC details.
Details of constituents in the Bill of Entry will be printed as Masked field in the Bill of Entry. These additional identifiers shall be mandatory for all bills of entry filed on or after October 15, 2023.
This change aims to set higher standards for chemical import in India, enhance the transparency for imported goods, ensure chemical safety and traceability, and improve customs assessment efficiency. Authorities will release notifications to provide guidance and encourage stakeholders to submit feedback for timely resolution.
