The Central Board of Indirect Taxes & Customs (CBIC), Ministry of Finance, has issued Circular No. 42/2026-Customs dated September 24, 2026, prescribing mandatory additional qualifiers/identifiers in export declarations for specified textile products with effect from 01.11.2026.
The measure is aimed at facilitating proper identification of Flame Retardant (FR) textile products, particularly for the purposes of implementation of the Production Linked Incentive (PLI) Scheme for Textiles.
Why has the change been introduced?
CBIC has observed that several woven and knitted fabrics used in the manufacture of Flame/Fire Retardant textile products are presently classifiable under various tariff items falling under Chapters 52, 55 and 60 of the First Schedule to the Customs Tariff Act, 1975.
These tariff items also cover non-Flame Retardant textile products. Consequently, it is not possible to distinguish FR and non-FR products solely on the basis of tariff classification, creating difficulties in their identification for implementation of the PLI Scheme.
Mandatory declaration from 01.11.2026
In terms of the Shipping Bill (Electronic Integrated Declaration and Paperless Processing) Regulations, 2019, CBIC has decided to make the additional qualifiers/identifiers specified in the Annexure to the Circular mandatory while filing export declarations in the Customs Automated System from 1 November 2026.
For the specified tariff items, exporters will be required to declare the appropriate qualifier as under:
| Info Type | Qualifier | Description |
| CHR | FR001 | Flame Retardant Fabric |
| CHR | FR009 | Other than Flame Retardant Fabric |
The Annexure to the Circular specifies the relevant tariff items falling mainly under Chapters 52, 55 and 60 to which these qualifiers will apply.
The Circular can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1003344/ENG/Circulars
