The CBIC issued Circular No. 15/2023-Customs dated June 07, 2023 regarding the Mandatory additional qualifiers in import/export declarations in respect of certain products w.e.f. July 01, 2023. Reference is drawn to the Circular 55/2020-Customs dated December 17, 2020 wherein importers were advised to voluntarily declare the complete description of imported goods and provide certain additional
Source: a2ztaxcorp.com
