Complete Description of the Chemical Must be Declared in Bill of Entry
[CBEC Circular No. 35 dated
9th August 2011]
Subject: Reports of illegal imports of pesticides by
some traders.
It
has come to the notice of the Board that some unscrupulous importers are
illegally importing pesticides under various headings of harmonised
tariff by declaring their chemical names instead of both common and chemical
names.
2. Section 46 of the Customs Act, 1962 makes it
mandatory for an importer / CHAs to declare full, correct and accurate
information concerning the goods being imported in the appropriate columns
while filing the Bill of Entry. The accuracy of this information is vital to
correct classification and assessment of duty including application of import
restrictions, if any. Thus especially in case of imported items like chemicals,
pesticides and insecticides it is necessary to properly declare basic information like complete description of
goods, common name and chemical name,
grade, specification, etc. If an importer / CHA fails
to furnish the complete details then penal action may be warranted in terms of
the provisions of the Customs Act, 1962 and other Acts and Rules for time being
in force. Incorrect / incomplete
declaration may impact assessment of goods, a composite function of classification,
valuation, levy of correct duty and application of
restrictions / prohibitions imposed under various allied laws.
3.
You are directed to specifically alert
the concerned officers on the aforesaid aspects.
4. Further, Rule 9(1) of the Insecticide Act,
1968 requires importers of insecticide to apply to the Registration Committee,
Ministry of Agriculture for the registration of such goods. In case of
pesticides in the Schedule to the said Act, registration and permit from
Secretariat of CIB &RC is required. The certificate of registration and /
import permit for import issued by the CIB &RC should also be properly
checked at the time of import.
5. Suitable Public Notice/ Standing Order may be
issued for guidance of all concerned.
F.No. 450/160/2010-Cus.IV