Summary: The CBIC has issued a notice seeking trade suggestions on a draft circular proposing mandatory additional electronic qualifiers/identifiers for specified tariff items under Chapters 52, 55 and 60 of the First Schedule to the Customs Tariff Act, 1975. The measure is intended to improve identification of Fire/Flame Retardant (FR) textile products, enhance assessment efficiency, reduce avoidable queries, facilitate implementation of the Production Linked Incentive (PLI) Scheme for Textiles, and support policy formulation. Under the proposed circular, the additional qualifiers/identifiers would be mandatory in export declarations filed through the Customs Automated System from 01.10.2026, in terms of the Shipping Bill (Electronic Integrated Declaration and Paperless Processing) Regulations, 2019. The specified tariff items include those assigned the qualifier FR001 – Flame Retardant Fabric and FR009 – Other than Flame Retardant Fabric. Stakeholders have been invited to submit comments or suggestions on the draft circular and Annexure by email within 15 days from the date of issue of the Notice.
NOTICE
Notice calling suggestions from Trade on “Mandatory additional qualifier in Export declarations for specified textile products”.
For the purpose of improving identification of Fire/ Flame Retardant (FR) textile products, enhancing assessment efficiency, reducing avoidable queries, facilitating implementation of the Production Linked Incentive (PLI) Scheme for Textiles, and enabling better policy formulation, it has been decided to introduce mandatory additional electronic qualifier for specified tariff items under Chapters 52, 55 and 60 of the First Schedule to the Customs Tariff Act, 1975. Accordingly, a draft circular along with the Annexure is enclosed for comments from stakeholders.
2. Stakeholders are invited to furnish their comments/ suggestions, if any, on the enclosed Draft Circular and Annexure by email to [email protected] and endorsed to [email protected] within 15 days from the date of issue of this Notice.
Circular No.___/2026-Customs
No……………………………………….. -STO(TU)
Government of India
Ministry of Finance
(Department of Revenue)
(Central Board of Indirect Taxes & Customs)
*****
Room No. 16049, Kartavya Bhavan 1,
New Delhi, dated August, 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.
Madam/ Sir,
Subject: Mandatory additional qualifiers in export declarations in respect of certain textile products w.e.f. 01.10.2026 – reg.
Reference is invited to the Circular 55/2020-Customs dated 17.12.2020 wherein, importers were advised to voluntarily declare the complete description of imported goods and certain additional qualifiers for imported items such as scientific names, IUPAC names, brand name etc., as applicable to reduce queries and improve the efficiency of assessment.
2. Among those exported, it has been noted that several woven and knitted fabrics used in the manufacture of Fire/Flame Retardant (FR) textile products are presently classifiable under various tariff items of Chapters 52, 55 and 60 of the First Schedule to the Customs Tariff Act, 1975. As these tariff items also cover non-FR textile products, such products cannot be distinguished electronically on the basis of tariff classification alone, resulting in difficulties in their identification for the purposes of implementation of the Production Linked Incentive (PLI) Scheme for Textiles.
3. Accordingly, in terms of the Shipping Bill (Electronic Integrated Declaration and Paperless Processing) Regulations, 2019, it has been decided to enable the mandatory additional qualifiers/ identifiers for the tariff items specified in the Annexure to this Circular. The said qualifiers/identifiers shall be declared while filing export declarations in the Customs Automated System with effect from 01.10.2026.
4. Suitable Public Notice may kindly be issued for the guidance of the Trade. Any difficulties faced or doubts arising in the implementation of this Circular may please be brought to the notice of the Board.
Hindi version follows.
(Munesh Kumar Meena)
OSD (Tariff Unit)
Annexure
| Tariff Items | Info Type CD | Qualifier | Description |
| 52121100, 52121200, 52121300, 52121400, 52121500, 52122100, 52122200, 52122300, 52122400, 52122500 | CHR | FR001 | Flame Retardant Fabric |
| 55121110, 55121120, 55121910, 55121920, 55121990, 55122110, 55122120, 55122910, 55122920, 55122990, 55129110, 55129120, 55129910, 55129920, 55129990 | |||
| 55131110, 55131120, 55131210, 55131220, 55131310, 55131320, 55131910, 55131920, 55132100, 55132300, 55132900, 55133100, 55133900, 55134100, 55134900 | |||
| 55141110, 55141120, 55141210, 55141220, 55141910, 55141920, 55142100, 55142200, 55142300, 55142900, 55143011, 55143012, 55143013, 55143019, 55144100, 55144200, 55144300, 55144900 | |||
| 55151110, 55151120, 55151130, 55151140, 55151190, 55151210, 55151220, 55151230, 55151240, 55151290, 55151910, 55151920, 55151930, 55151940, 55151990, 55152110, 55152120, 55152130, 55152140, 55152190, 55152910, 55152920, 55152930, 55152940, 55152990, 55159110, 55159120, 55159130, 55159140, 55159190, 55159910, 55159920, 55159930, 55159940, 55159950, 55159990 | FR009 | Other than Flame Retardant Fabric | |
| 55161410, 55161420, 55161490, 55162110, 55162120, 55162200, 55162300, 55162400, 55164110, 55164120, 55164200, 55164300, 55164400, 55169110, 55169120, 55169200, 55169300, 55169400 | |||
| 60041000, 60049000 | |||
| 60062100, 60062200, 60062300, 60062400, 60063100, 60063200, 60063300, 60063400, 60064100, 60064200, 60064300, 60064400, 60069000 |
