Page 24 - Craftcil June 2023

impex

Appendix -2X
Testing of Textiles and Textile Articles for presence of Azo Dyes will not be required for imports originating from the following
countries.

i. European Union (EU) Countries
ii. Serbia
iii. Poland
iv. Denmark

v. Australia
vi. Canada

vii. Japan
viii. South Korea
ix. United Kingdom

Effect of this Public Notice: Appendix 2X of FTP, 2023 containing list of countries exempted from testing for presence of Azo
Dyes in Textiles and Textile Articles is updated.

Impex # 4 Clarification issued on HS Codes under India - Japan CEPA

CBIC issues "INSTRUCTION" on the The India - Japan CEPA has been in force from August, 2011.
implementation of India - Japan CEPA. Clearance of imported goods in custom becomes difficult if the
Certificate of Origin (CoO) and Bill of Entry (BOE) have different versions of
HS code. In order to sort out the above problem in imports under India - Japan CEPA, CBIC has issued 'INSTRUCTION" No. 19/
2023-Custom dt 04.07.2023 (copy reproduced below) in which it is clarified that for the purpose of custom clearance, the HS
Code (2007 version) mentioned in COO issued under India - Japan CEPA needs to be correlated with the HS Code (2022 version)
mentioned in B/E at the time of custom clearance.

(Copy) Instruction No. 19/2023- Customs, Dated the 4th July, 2023
Subject: Implementation under India-Japan CEPA - reg.

Request has been received by the Board related to Customs clearances of imports under India-Japan Comprehensive
Economic Partnership Agreement (CEPA) when there is use of different versions of HS in Certificate of Origin (CoO) and Bill
of Entry (B/E).
2.1 With respect to the above, it is conveyed that India-Japan CEPA was negotiated on the basis of HS 2007. As per the
Operational Certification Procedures of India-Japan CEPA [please refer Notification No. 55/2011-Customs (N.T.) dated 1st
August 2011], the CoO should contain the six-digit tariff classification based on HS 2007.
2.2 On the other hand, the tariff preference under India-Japan CEPA has been extended vide Notification No. 69/
2011-Customs dated 29th July 2011, as amended on account of transposition to existing HS, i.e. I-IS 2022.
3. In view of the above, it is clarified that for the purpose of Customs clearance, the HS code (2007 version)
mentioned in CoO issued under India-Japan CEPA needs to be correlated with the HS Code (2022 version) mentioned in the
B/E, at the time of Customs clearance.
4. It is requested that the above may be noted and this procedure be suitably implemented in Customs formations/
National Assessment Centres.

24 CRAFTCIL • June 2023