HSN 2017: Amendments by CBEC for Implementation w.e.f. 1 Jan. 2017

Implementation of ‘Harmonised System of Nomenclature (HSN) 2017’ by CBEC w.e.f. 1 Jan. 2017

The amendments notified in Section 141 and 146 of the Finance Act 2016 regarding the changes from the WCO Harmonized System Nomenclature 2012 version to the 2017 version, i.e. integration with WCO HSN 2017, have been implemented w.e.f. 1 Jan. 2017. It includes 233 sets of amendments, divided among i) agricultural sector: 85; ii) chemical sector: 45; iii) wood sector: 13; iv) textile sector: 15; v) base metal sector: 6; vi) machinery sector: 25; vii) transport sector: 18; and viii) other sectors: 26.

HSN Codes of certain commodities have changed w.e.f. 1 Jan. 2017, primarily relating to ITC as well as Customs Tariff, i.e. chapters 03, 08, 12, 13, 14, 16, 20, 22, 28, 29, 30, 31, 37, 38, 39, 40, 44, 48, 54, 55, 57, 60, 63, 68, 69, 73, 76, 84, 85, 87, 90, 92, 94, 96.

A. Amendments in Customs Law, mainly relating to filing of ‘Custom Declarations’, for Implementation of ‘HSN 2017’

To implement latest version of WCO’s Harmonized System Nomenclature (HSN 2017), the CBEC has issued various amendment Notifications relating to filing of custom declarations by Importers, Exporters and CHAs applicable w.e.f. 1 Jan. 2017, along with a table of comparison with HSN 2012, as under:

Comparison/ Correlation of HSN 2012 with HSN 2017

Comparison/ correlation made by ‘World Customs Organization (WCO)’ as shared by CBEC for reference.

CBEC Notification No. 68/2016 (Customs) dt. 31 Dec. 2016

Seeks to amend Notification No. 69/2004-Customs dt. 9 July, 2004

CBEC Notification No. 67/2016 (Customs) dt. 31 Dec. 2016

Seeks to amend various existing Custom Notifications

CBEC Notification No. 66/2016 (Customs) dt. 31 Dec. 2016

Seeks to amend notification No. 152/2009-Customs dt. 31 Dec. 2009

CBEC Notification No. 65/2016 (Customs) dt. 31 Dec. 2016

Seeks to amend notification No. 53/2011-Customs dt. 1 July, 2011

CBEC Notification No. 64/2016 (Customs) dt. 31 Dec. 2016

Seeks to amend Notification No. 69/2011-Customs dt. 29 July, 2011

CBEC Notification No. 63/2016 (Customs) dt. 31 Dec. 2016

Seeks to amend Notification No. 46/2011-Customs dt. 1 June 2011

CBEC Notification No. 62/2016 (Customs) dt. 31 Dec. 2016

Seeks to Notification No. 12/2012-Customs dt. 1 March 2012

CBEC Notification No. 150/2016 (Customs N.T.) dt. 31 Dec. 2016

Seeks to amend First Schedule to the Customs Tariff Act, 1975

Accordingly the CBEC has requested all Importers, Exporters and Custom House Agents to ensure that the classification of goods is in accordance with ‘HSN 2017‘ while filing the ‘Customs Declarations’ for the goods to be imported or exported from 1 Jan. 2017. Also CBEC has requested the ‘Customs RES Software’ providers to equip their RES packages in line with the ‘HSN 2017′ version for smooth implementation as above.

B. Amendments in Excise Law for Implementation of ‘HSN 2017’

CBEC has carried out certain changes in classification of Excise Tariff for integration/ alignment thereof with HSN 2017. Accordingly, following notifications have been issued:

CBEC Notification No. 50/2016 Excise (NT) dt. 31 Dec. 2016

Seeks to Amend Notification No. 49/2008 Excise (NT) dt. 24 Dec. 2008

CBEC Notification No. 49/2016 Excise (NT) dt. 31 Dec. 2016

Seeks to amend First Schedule to the Central Excise Tariff Act, 1985

CBEC Notification No. 37/2016 Excise dt. 31 Dec. 2016

Amendments in various exhisting excise notifications

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