The CBIC has issued Instruction No. 19/2023- Customs dated July 04, 2023 regarding the Customs clearances of imports under the India-Japan Comprehensive Economic Partnership Agreement (“CEPA”).
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).
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 August 01, 2011], the CoO should contain the six-digit tariff classification based on HS 2007.
On the other hand, the tariff preference under India-Japan CEPA has been extended vide Notification No. 69/2011-Customs dated July 29, 2011, as amended on account of transposition to existing HS, i.e. HS 2022.
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.
It is requested that the above may be noted and this procedure be suitably implemented in Customs formations/ National Assessment Centres.
The Instruction can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1000480/ENG/Instructions