CBIC Circular No. 23/2026-Customs dated 7 May 2026 provides the implementation framework for safeguard duty imposed on imports of “Non-Alloy and Alloy Steel Flat Products” under Notification No. 02/2025-Customs (SG). The Circular introduces system-based qualifiers in the Single Window Table of the Bill of Entry to ensure that safeguard duty is not levied on exempted imports. Importers seeking exemption must declare specified details and corresponding INFO_CD codes relating to CIF value thresholds, country of origin, and excluded product categories. The Circular classifies exemptions into three categories: imports meeting prescribed CIF import prices, imports originating from specified developing countries, and products expressly excluded from safeguard duty scope such as CRGO steel, stainless steel, tinplate, coated steel products, titanium clad plates, and other specialized steel products. DG (Systems) has been directed to implement electronic filing mechanisms, while field formations have been instructed to ensure uniform implementation and trade awareness for smooth customs clearance.
F.No. 524/13/2026-ST0(1U)
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
Circular No. 23/2026-Customs | Dated: 7th May, 2026
To
All Principal Chief Commissioners/ Chief Commissioners of Customs/Customs (Preventive),
All Principal Chief Commissioners/ Chief Commissioners of Customs & Central tax,
All Principal Commissioners/ Commissioners of Customs/ Customs (Preventive),
All Principal Director Generals/ Director Generals under CBIC.
Subject: Implementation of Safeguard Duty on import of “Non-Alloy and Alloy Steel Flat Products” under Notification No. 02/2025-Customs (SG) dated 30.12.2025 — reg.
Madam/Sir,
Attention is invited to Notification No. 02/2025-Customs (SG) dated 30.12.2025 whereby safeguard duty has been imposed on import of certain “Non-Alloy and Alloy Steel Flat Products”. The said notification also provides explicit exemption provisions based on CIF value thresholds, country of origin and specified product categories.
2. In order to ensure that safeguard duty is not levied on the exempted categories and to facilitate smooth clearance of eligible imports, suitable system-based qualifiers, as per Annexure, have been created in the Single Window Table of the Bill of Entry for claiming exemption under the said notification. Accordingly, importers intending to avail exemption from safeguard duty under Notification No. 02/2025-Customs (SG) shall declare the details as specified in the Annexure, in the Single Window Table of the Bill of Entry.
3. DG (Systems) shall issue a suitable advisory regarding system implementation to enable electronic filing of the above declarations. Field formations are requested to sensitize officers and trade regarding the said facility to ensure uniform implementation.
4. Difficulties, if any, in the implementation of this Circular may be brought to the notice of the Board.
Hindi version follows.
Yours faithfully,
(Hitender Kumar)
OSD (Tariff Unit)
Email: taritilinit-rev&ic.in
ANNEXURE
info_type : CHR
info_qfr : SGD
info_text : “We declare that imported items are exempted from safeguard duty under info
code—————– ”
info_cd : as per last column of each table, given below:
Table A:
Info Codes for the product categories as specified in the corresponding entry in column (2) of the Table below, when imported into India, at or above the import price on CIF basis as mentioned in the corresponding entry in column (3), in the currency as specified in the corresponding entry in column (5) and as per unit of measurement as specified in the corresponding entry in column (4), are specified in the corresponding entry in column (6) of the Table below :-
| Sl. No. | Product Category | Import price on CIF basis |
Unit | Currency | INFO_CD |
| (1) | (2) | (3) | (4) | (5) | (6) |
| 1. | Hot Rolled Coils, Sheets and Plates | 675 | MT | USD | IPCIF01 |
| 2. | Hot Rolled Plate Mill Plates | 695 | MT | USD | IPCIF02 |
| 3. | Cold Rolled Coils and Sheets | 824 | MT | USD | IPCIF03 |
| 4. | Metallic Coated Steel Coils and Sheets, whether or not profiled, including Galvanneal, Coated with Zinc or Aluminium-Zinc or Zinc-Aluminium-Magnesium | 861 | MT | USD | IPCIF04 |
| 5. | Colour Coated coils and sheets, whether or not profiled | 964 | MT | USD | IPCIF05 |
Table B:
Info Codes for the product categories specified in para 3 of Notification No. 02/2025-
Customs (SG) dated 30.12.2025, are as below :-
i. Hot Rolled Coils, Sheets and Plates imported from developing countries listed in Notification No.19/2016-Customs (N.T.), other than China PR and Vietnam;
INFO CD: DC001
ii. Hot Rolled Plate Mill Plates imported from developing countries listed in Notification No. 19/2016-Customs (N.T.), other than China PR;
INFO_CD: DC002
iii. Cold Rolled Coils and Sheets imported from developing countries listed in Notification No. 19/2016-Customs (N.T.), other than China PR and Nepal;
INFO CD: DC003
iv. Metallic Coated Steel Coils and Sheets, whether or not profiled, including Galvanneal, Coated with Zinc or Aluminium-Zinc or Zinc-Aluminium-Magnesium imported from developing countries listed in Notification No. 19/2016-Customs (N.T.), other than Vietnam, China PR and Nepal; and
INFO CD: DC004
v. Colour Coated coils and sheets, whether or not profiled imported from developing countries listed in Notification No. 19/2016-Customs (N.T.), other than China PR and Nepal.
INFO_CD: DC005
Table C:
Info Codes for the products specified in Explanation given in Notification No. 02/2025-Customs (SG) dated 30.12.2025, excluded from the scope of subject goods specified in the said notification, are as below :-
a. Cold Rolled Grain Oriented Electrical Steel (CRGO); INFO_CD: EP01
b. Cold Rolled Non-Oriented Electrical Steel (CRNO) coils and sheets; INFO_CD: EP02
c. Coated – Electro Galvanized Steel; INFO_CD: EP03
d. Tinplate; INFO_CD: EP04
e. Stainless steel; INFO_CD: EP05
f. Nickel Coated / Nickel Plated Cold Rolled Steel; INFO_CD: EP06
g. Rubber Coated Steel; INFO_CD: EP07
h. Electro Galvanised (EG) – Zinc Nickel Coated Steel; INFO_CD: EP08
i. Bi-Metal Steel / Bi-Metal Sandwich Steel; INFO_CD: EP09
j. Brass Coated Steel Wire; INFO_CD: EP10
k. CRUTONITE; INFO_CD: EP11
l. INCONEL; INFO_CD: EP12
m. Stainless Steel Items; INFO_CD: EP13
n. Aluminium Coated Steel; INFO_CD: EP14
o. Aluminium Silicon Coated / Hot Dipped Aluminised Silicon Coated Steel; INFO_CD: EP15
p. Hot Rolled Clad Steel Plate; INFO_CD: EP16
q. Nickel Plated Steel / Nickel Plated Strip; INFO_CD: EP17
r. Copper Plated Steel; INFO_CD: EP18
s. Laminated Electro Galvanized (EGI); INFO_CD: EP19
t. Cobalt Plated Steel; INFO_CD: EP20
u. Silver Plated Steel; INFO_CD: EP21
v. Titanium Clad Plates; INFO_CD: EP22
