The Central Board of Indirect Taxes and Customs (CBIC), Department of Revenue, Ministry of Finance, has issued Circular No. 23/2026-Customs, dated May 07, 2026, to streamline the implementation of safeguard duty provisions on imports of specified “Non-Alloy and Alloy Steel Flat Products.”
The Circular has been issued in connection with Notification No. 02/2025-Customs (SG) dated December 30, 2025, under which safeguard duty was imposed on certain categories of steel flat products imported into India. The notification also provides exemptions based on import price thresholds, country of origin, and specific excluded product categories.
To ensure that safeguard duty is not levied on exempted imports and to facilitate faster and smoother customs clearance, CBIC has introduced system-based qualifiers in the Single Window Table of the Bill of Entry. Importers seeking exemption from safeguard duty will now be required to declare prescribed details through designated INFO Codes while filing Bills of Entry electronically.
The Circular provides detailed exemption-related INFO Codes under three separate categories:
CIF Value-Based Exemptions
Specific INFO Codes have been prescribed for eligible steel products imported at or above the notified CIF value thresholds. These include categories such as Hot Rolled Coils, Cold Rolled Coils and Sheets, Metallic Coated Steel Products, and Colour Coated Steel Products.
Developing Country-Based Exemptions
The Circular also grants exemption benefits to imports originating from specified developing countries listed under Notification No. 19/2016-Customs (N.T.), subject to exclusions for certain countries including China PR, Vietnam, and Nepal depending on the product category. Separate INFO Codes have been assigned for these exemptions.
Product-Specific Exclusions
Several specialized steel products have been excluded from the scope of safeguard duty. These include CRGO steel, CRNO steel, Tinplate, Stainless Steel items, Nickel Plated Steel, Aluminium Coated Steel, Titanium Clad Plates, Copper Plated Steel, and other value-added steel products. Dedicated exemption INFO Codes have been prescribed for each excluded category.
CBIC has further directed the Directorate General of Systems to issue necessary advisories for enabling electronic filing of these declarations. Field formations across the country have also been instructed to sensitize officers and trade stakeholders to ensure uniform and effective implementation of the new system.
The Circular is expected to improve trade facilitation, reduce disputes regarding safeguard duty applicability, and ensure greater transparency and efficiency in customs processing for steel imports.
The Circular can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1003323/ENG/Circulars
