The Government of India, Mof, DoR, CBIC issued Letter vide D.O.F.No.524/11/2021-STO(TU) dated December 20, 2021 to notify HSN amendments in Custom Tariff Act, 1975 from January 01, 2022 so as to align the same with HS 2022.
As you are aware, the new (seventh) edition of the Harmonized System (HS) nomenclature, HS-2022, shall come into force from January 01, 2022. This edition has introduced significant changes to the Harmonized System with a total of 351 amendments at the six-digit level, covering a wide range of goods moving across borders.
As India is a party to the HS convention, necessary changes were brought in accordingly, through the Fifth Schedule to the Finance Act, 2021, in order to align the first schedule of Customs Tariff Act, 1975 with the HS 2022. These shall come into effect from January 01, 2022.
It is requested that all stakeholders under your jurisdiction may be made aware of the advent of the changed Tariff from January 01, 2022. It is also suggested that the matter be given wide publicity and outreach activities may be conducted across the various formations in your jurisdiction.
Also, for ease of transition to the HS 2022, a guidance document on correlation has been prepared by this office. The document can be accessed under the head -`Manuals’ under the tab-`Customs’ on the CBIC website.
The link is also provided as: https://www.cbic.gov.in/resources//htdocs-cbec/deptt_offcr/Guidance%20Document%20on%20Correlation%20of%20Customs%20Tariff%20between%202021%20and%202022.pdf
The HSN Amendments chapter wise can be accessed at: https://a2z-bucket.s3.ap-south-1.amazonaws.com/wp-content/uploads/2021/12/HSN-Amendments-Chapterwise-from-Jan-1-2022.pdf
The Letter can be accessed at: https://a2z-bucket.s3.ap-south-1.amazonaws.com/wp-content/uploads/2021/12/Letter-vide-D.O.F.No_.524112021-STOTU-dated-December-20-2021.pdf