TaxTMI 
TaxTMI 
TaxTMI 
*DGFT Advisory for using complete 8 Digit HS Code in Bill of Entry for Import of Goods:*
The DGFT vide Trade Notice No. 37/2019 dated October 22, 2019 had advised members of Trade and Industry to be careful while filing their Bill of Entry at the time of import and were advised to mention specific HS Codes at 8 digit level, where they exist instead of using the ‘Other’ category. It was also informed that many importers are not doing due diligence in mentioning correct HS Code at 8 digit level at the time of import and are casually using the HS Code for “Others” category, which is residuary code category.
However, despite the above advisory, imports under “Others” category continue to be widely used in the Bill of Entry.
The DGFT vide Trade Notice No. 46/2019-20 dated January 17, 2020 has reiterated that all importers should file their Bill of Entry with specific codes available for the imported items under ITC(HS), 2017, Schedule – 1 (Import Policy) at 8 digit level, and to avoid as far as possible “Others category”.
The matter will be reviewed shortly and in case of non-compliance, Government may consider bringing licensing regime for all items imported under “Others” category by shifting these items from “free” to “restricted” category. Further, if members of the Trade and Industry are of the view that the existing HS Code are not sufficient to cover the goods that they are importing, they should immediately suggest appropriate HS Code at 8 digits level for such goods.
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