Circular No. 23/2026-Customs, Dated 07-05-2026
The Central Board of Indirect Taxes and Customs (CBIC) has issued a circular regarding implementation of safeguard duty on imports of ‘Non-Alloy and Alloy Steel Flat Products’ under Notification No. 02/2025-Customs (SG) dated 30-12-2025.
1. Exemption Framework under the Notification
The safeguard duty notification provides exemptions based on:
- CIF value thresholds
- Country of origin
- Specified product categories
2. System-Based Declaration Mechanism
- CBIC has introduced system-based qualifiers in the Single Window Table of the Bill of Entry
- These qualifiers enable importers to claim exemption from safeguard duty electronically
3. Declaration Requirement for Importers
- Importers seeking exemption must furnish details specified in the Annexure to the circular
- Such details are to be declared in the Single Window Table of the Bill of Entry
4. Role of DG (Systems)
- DG (Systems) will issue a separate advisory regarding system implementation and electronic filing process
5. Directions to Field Formations
Field formations have been requested to:
- Sensitise:
-
- Customs officers
- Trade and importers
- Ensure uniform implementation of the facility
6. Objective of the Circular
The circular aims to:
- Facilitate seamless electronic processing of exemption claims
- Ensure uniformity and transparency in implementation
- Reduce procedural difficulties for importers
7. Conclusion
The circular operationalises the safeguard duty exemption mechanism through system-based declarations, enabling smoother compliance and consistent implementation for imports of specified steel flat products.
