The Central Board of Indirect Taxes and Customs (CBIC) on May 07, 2026, issued circular on Implementation of Safeguard Duty on import of "Non-Alloy and Alloy Steel Flat Products".
The circular refers to Notification No. 02/2025-Customs (SG) dated December 30, 2025, which imposed safeguard duty on imports of certain non-alloy and alloy steel flat products. The notification also provides specific exemptions based on criteria such as CIF value thresholds, country of origin, and defined product categories.
To ensure that exempted imports are not wrongly subjected to safeguard duty and to facilitate smoother customs clearance, system-based qualifiers have been introduced in the Single Window Table of the Bill of Entry. Importers seeking exemption under the notification are required to declare relevant details in this table as specified in the annexure.
The Directorate General of Systems (DG Systems) will issue an advisory for implementing the electronic filing of these declarations. Field formations have been directed to educate and sensitize officers and trade stakeholders to ensure consistent and effective implementation of the new system.
Any issues or difficulties in implementing the circular may be reported to the Board for resolution.
[Circular No. 23/2026-Customs]
