Instruction No. 01/2026-Customs, Dated 17-01-2026
The Central Board of Indirect Taxes and Customs (CBIC) has issued an instruction clarifying the implementation of the Cross Recessed Screws (Quality Control) Order, 2025, dated 27 August 2025.
1. Effective Dates of the Quality Control Order
The instruction reiterates the applicability timeline of the Quality Control Order (QCO):
- General implementation – Effective from 1 November 2025
- Small Enterprises – Effective from 1 February 2026
- Micro Enterprises – Effective from 1 May 2026
This staggered implementation provides additional time for smaller entities to comply with the prescribed standards.
2. Exemption for Certain Consignments
The instruction provides a specific exemption for consignments:
-
Having an inward entry date between 1 November 2025 and 12 January 2026
Such consignments are exempt from compliance with the Quality Control Order.
3. Operational Clarification for Field Formations
CBIC has directed that:
- The above consignments should not be subjected to QCO compliance requirements for the specified period
- Field formations must ensure proper awareness and implementation of this clarification
4. Objective of the Instruction
The instruction aims to:
- Provide clarity on transitional applicability of the Quality Control Order
- Avoid unnecessary compliance burden for consignments falling within the specified window
- Ensure uniform implementation by Customs authorities across jurisdictions
This measure helps streamline enforcement during the transition phase of the Quality Control Order.
