Customs Tariff changes require filings with updated classification; pending entries must be recalled and reassessed. Customs Tariff changes from the Finance Act 2023 are effective 01.05.2023; systems now accept only updated Commodity Tariff Headings (CTHs) and amended notifications. All Bills of Entry and Shipping Bills, including Ex-bond and advance entries pending regularization, must be filed or recalled and reassessed where affected by the new CTHs; Shipping Bills granting export benefits must be amended if those benefits are impacted. Stakeholders should manually verify CTHs, notification applicability, and Partner Government Agency clearances before filing.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Customs Tariff changes require filings with updated classification; pending entries must be recalled and reassessed.
Customs Tariff changes from the Finance Act 2023 are effective 01.05.2023; systems now accept only updated Commodity Tariff Headings (CTHs) and amended notifications. All Bills of Entry and Shipping Bills, including Ex-bond and advance entries pending regularization, must be filed or recalled and reassessed where affected by the new CTHs; Shipping Bills granting export benefits must be amended if those benefits are impacted. Stakeholders should manually verify CTHs, notification applicability, and Partner Government Agency clearances before filing.
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