Summary: CBIC has issued Circular No. 42/2026-Customs dated 24 September 2026 prescribing mandatory additional qualifiers/identifiers in export declarations for specified textile products with effect from 01.11.2026. The Circular notes that several woven and knitted fabrics used in the manufacture of Fire/Flame Retardant (FR) textile products are classified under tariff items falling in Chapters 52, 55 and 60 of the First Schedule to the Customs Tariff Act, 1975. Since those tariff items also cover non-FR textile products, tariff classification alone does not enable electronic distinction between FR and non-FR products, creating difficulties in identification for implementation of the Production Linked Incentive (PLI) Scheme for Textiles. Accordingly, under the Shipping Bill (Electronic Integrated Declaration and Paperless Processing) Regulations, 2019, exporters will be required to declare the additional qualifiers specified in the Annexure while filing export declarations in the Customs Automated System from 01.11.2026. The Annexure prescribes Info Type Code “CHR” and distinguishes specified products through qualifier “FR001” for “Flame Retardant Fabric” and “FR009” for “Other than Flame Retardant Fabric”. The Circular also refers to Circular No. 55/2020-Customs dated 17.12.2020, under which importers had been advised to voluntarily declare complete descriptions and additional product qualifiers. Field formations have been asked to issue suitable Public Notices for guidance of trade and bring implementation difficulties or doubts to the Board’s notice.
Circular No. 42/2026-Customs | Dated 24th September, 2026
No. 528/03/2026-STO(TU)
Government of India
Ministry of Finance
(Department of Revenue)
(Central Board of Indirect Taxes & Customs)
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. 01.11.2026 – 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. Amongst the products 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 also, 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 provisions of 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 required to be mandatorily declared while filing export declarations in the Customs Automated System with effect from 01.11.2026.
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.
Yours faithfully,
(Munesh Kumar Meena)
OSD (Tariff Unit),
Customs Policy Wing.
Annexure
| Tariff Items | Info Type | Qualifier | Description |
|---|---|---|---|
| 52121100, 52121200, 52121300, 52121400, 52121500, 52122100, 52122200, 52122300, 52122400, 52122500 |
CD | CHR | FR001FlameRetardantFabric |
| 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 |
|||
| 55161110, 55161120, 55161200, 55161300, 55161410, 55161420, 55161490, 55162110, 55162120, 55162200, 55162300, 55162400, 55164110, 55164120, 55164200, 55164300, 55164400, 55169110, 55169120, 55169200, 55169300, 55169400 |
|||
| 60041000, 60049000 | CHR | FR009 | Other than Flame Retardant Fabric |
| 60062100, 60062200, 60062300, 60062400, 60063100, 60063200, 60063300, 60063400, 60064100, 60064200, 60064300, 60064400, 60069000 |
|||
| 52121100, 52121200, 52121300, 52121400, 52121500, 52122100, 52122200, 52122300, 52122400, 52122500 |
|||
| 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 55161110, 55161120, 55161200, 55161300, 55161410, 55161420, 55161490, 55162110, 55162120, 55162200, 55162300, 55162400, 55164110, 55164200, 55164300, |
|||
| 55164400, 55169110, 55169120, 55169200, 55169300, 55169400 |
|||
| 60041000, 60049000 | |||
| 60062100, 60062200, 60062300, 60062400, 60063100, 60063200, 60063300, 60063400, 60064100, 60064200, 60064300, 60064400, 60069000 |
