CBIC issues guidance document on Customs Tariff correlation

CBIC issues guidance document on Customs Tariff correlation between 2021 and 2022


The WCO Convention on Harmonized Commodity Description and Coding System (the HS convention) came out with the Harmonised System (HS) Nomenclature in order to facilitate the standardization of trade documentation and the transmission of data. The HS nomenclature forms the basis of national Customs Tariff of over 200 nations, including India. The new (seventh) edition of the Harmonized System (HS) nomenclature, HS-2022, shall come into force from 1st January, 2022. This edition has introduced some significant changes to the Harmonized System with a total of 351 of amendments at the six-digit level, covering a wide range of goods moving across borders. Being a party to the HS convention, in order to align the first schedule of Customs Tariff Act,1975 with the HS 2022, necessary changes were brought in through the Fifth Schedule to the Finance Act, 2021, with effect from 01.01.2022. For ease of transition to the HS 2022, an exercise to correlate the tariffs at the eight digit level has been undertaken by this office. You can use the manual here to check whether there is any change in the classification of the products you are importing post implementation of HSN 2022.