The amendments notified in Section 141 and 146 of the Finance Act 2016 regarding the changes from the WCO Harmonized System Nomenclature 2012 edition to the 2017 edition are to be implemented w.e.f. 00:00 hours on 01-01-2017 . It includes 233 sets of amendments, divided as follows : agricultural sector 85; chemical sector 45; wood sector 13; textile sector 15; base metal sector 6; machinery sector 25; transport sector 18; other sectors 26. You are therefore requested to ensure that the classification of goods are in accordance with HSN 2017 while filing the Customs declarations for the goods to be imported or exported from 01-01-2017.

The details of the same are available in the following links:

Finance Act 2016

TABLE I-CORRELATING THE 2017 VERSION TO THE 2012 VERSION OF THE HARMONIZED SYSTEM

HSN 2017 implementation requires importers and exporters to adopt new classification when filing customs declarations. Implementation of the Harmonized System Nomenclature 2017 (HSN 2017) is mandated from 00:00 hours on 01-01-2017; the Finance Act 2016 amends national classification to the WCO 2017 edition with 233 amendment sets across multiple sectors, and importers, exporters and customs brokers must use HSN 2017 for customs declarations and consult the correlating table and Finance Act details to ensure correct classification.