To
Madam/Sir,
F.No. 524/13/2026-STO(TU)
Government of India
Ministry of Finance
2
Department of Revenue
Circular No. 23/2026-Customs
Central Board of Indirect Taxes and Customs
All Principal Chief Commissioners/ Chief Commissioners of Customs/Customs (Preventive),
All Principal Chief Commissioners/ Chief Commissioners of Customs & Central tax,
All Principal Commissioners/ Commissioners of Customs/ Customs (Preventive),
All Principal Director Generals/ Director Generals under CBIC.
Room No. 16049, Kartavya Bhavan I
New Delhi, the 7h May, 2026
Subject: Implementation of Safeguard Duty on import of "Non-Alloy and Alloy
Steel Flat Products" under Notification No. 02/2025-Customs (SG) dated
30.12.2025 -reg.
Attention is invited to Notification No. 02/2025-Customs (SG) dated 30.12.2025
whereby safeguard duty has been imposed on import of certain "Non-Alloy and Alloy Steel
Flat Products". The said notification also provides explicit exemption provisions based on
CIF value thresholds, country of origin and specified product categories.
Hindi version follows.
In order to ensure that safeguard duty is not levied on the exempted categories and to
facilitate smooth clearance of eligible imports, suitable system-based qualifiers, as per
Annexure, have been created in the Single Window Table of the Bill of Entry for claiming
exemption under the said notification. Accordingly, importers intending to avail exemption
from safeguard duty under Notification No. 02/2025-Customs (SG) shall declare the details
as specified in the Annexure, in the Single Window Table of the Bill of Entry.
3 DG (Systems) shall issue a suitable advisory regarding system implementation to
enable electronic filing of the above declarations. Field formations are requested to sensitize
officers and trade regarding the said facility to ensure uniform implementation.
4 Difficulties, if any, in the implementation of this Circular may be brought to the
notice of the Board.
Yours faithfully,
Hitemde
(Hitender Kumar)
OSD (Taritf Unit)
Email: tariftunit-revQnic. in
ANNEXURE
info_type : CHR
info_qfr : SGD
info_text : “We declare that imported items are exempted from safeguard duty under info
code _____________”
info_cd : as per last column of each table, given below:
Table A:
Info Codes for the product categories as specified in the corresponding entry in
column (2) of the Table below, when imported into India, at or above the import price on CIF
basis as mentioned in the corresponding entry in column (3), in the currency as specified in
the corresponding entry in column (5) and as per unit of measurement as specified in the
corresponding entry in column (4), are specified in the corresponding entry in column (6) of
the Table below :-
Sl.
No.
Product Category Import
price on
CIF basis
Unit Currency INFO_CD
(1) (2) (3) (4) (5) (6)
1. Hot Rolled Coils, Sheets and Plates 675 MT USD IPCIF01
2. Hot Rolled Plate Mill Plates 695 MT USD IPCIF02
3. Cold Rolled Coils and Sheets 824 MT USD IPCIF03
4. Metallic Coated Steel Coils and
Sheets, whether or not profiled,
including Galvanneal, Coated with
Zinc or Aluminium-Zinc or Zinc-
Aluminium-Magnesium
861 MT USD IPCIF04
5. Colour Coated coils and sheets,
whether or not profiled
964 MT USD IPCIF05
Table B:
Info Codes for the product categories specified in para 3 of Notification No. 02/2025-
Customs (SG) dated 30.12.2025, are as below :-
(i) Hot Rolled Coils, Sheets and Plates imported from developing countries listed in
Notification No.19/2016-Customs (N.T.), other than China PR and Vietnam;
INFO_CD: DC001
(ii) Hot Rolled Plate Mill Plates imported from developing countries listed in
Notification No. 19/2016-Customs (N.T.), other than China PR;
INFO_CD: DC002
(iii) Cold Rolled Coils and Sheets imported from developing countries listed in
Notification No. 19/2016-Customs (N.T.), other than China PR and Nepal;
INFO_CD: DC003
(iv) Metallic Coated Steel Coils and Sheets, whether or not profiled, including
Galvanneal, Coated with Zinc or Aluminium-Zinc or Zinc-Aluminium-Magnesium
imported from developing countries listed in Notification No. 19/2016-Customs
(N.T.), other than Vietnam, China PR and Nepal; and
INFO_CD: DC004
(v) Colour Coated coils and sheets, whether or not profiled imported from developing
countries listed in Notification No. 19/2016-Customs (N.T.), other than China PR
and Nepal.
INFO_CD: DC005
Table C:
Info Codes for the products specified in Explanation given in Notification No.
02/2025-Customs (SG) dated 30.12.2025, excluded from the scope of subject goods specified
in the said notification, are as below :-
a) Cold Rolled Grain Oriented Electrical Steel (CRGO); INFO_CD: EP01
b) Cold Rolled Non-Oriented Electrical Steel (CRNO) coils and sheets; INFO_CD:
EP02
c) Coated - Electro Galvanized Steel; INFO_CD: EP03
d) Tinplate; INFO_CD: EP04
e) Stainless steel; INFO_CD: EP05
f) Nickel Coated / Nickel Plated Cold Rolled Steel; INFO_CD: EP06
g) Rubber Coated Steel; INFO_CD: EP07
h) Electro Galvanised (EG) – Zinc Nickel Coated Steel; INFO_CD: EP08
i) Bi-Metal Steel / Bi-Metal Sandwich Steel; INFO_CD: EP09
j) Brass Coated Steel Wire; INFO_CD: EP10
k) CRUTONITE; INFO_CD: EP11
l) INCONEL; INFO_CD: EP12
m) Stainless Steel Items; INFO_CD: EP13
n) Aluminium Coated Steel; INFO_CD: EP14
o) Aluminium Silicon Coated / Hot Dipped Aluminised Silicon Coated Steel;
INFO_CD: EP15
p) Hot Rolled Clad Steel Plate; INFO_CD: EP16
q) Nickel Plated Steel / Nickel Plated Strip; INFO_CD: EP17
r) Copper Plated Steel; INFO_CD: EP18
s) Laminated Electro Galvanized (EGI); INFO_CD: EP19
t) Cobalt Plated Steel; INFO_CD: EP20
u) Silver Plated Steel; INFO_CD: EP21
v) Titanium Clad Plates; INFO_CD: EP22
