CBIC Issues Lists and Products on Steel Safeguard
Duty
Ψ 12%
Safeguard Duty Imposed on HR and CR and Alloy Steel Flats (Five Categories) for
Two Years
·
The Central Board of Indirect Taxes and Customs
issued Circular No. 23/2026-Customs dated 7 May 2026 regarding implementation
of safeguard duty exemptions for imports of Non-Alloy and Alloy Steel Flat
Products.
·
The circular relates to Notification No.
02/2025-Customs (SG) dated 30 December 2025, under which safeguard duty was
imposed on specified steel flat products.
·
To ensure exempted imports are not charged
safeguard duty, CBIC has introduced system-based qualifiers in the Single
Window Table of the Bill of Entry.
·
Importers seeking exemption must declare relevant
exemption details using specified INFO Codes in the Bill of Entry.
·
Exemptions are available based on:
o
CIF import price thresholds,
o
Country of origin, and
o
Specified excluded product categories.
·
Table A of the circular prescribes CIF-based
exemption thresholds for major steel categories:
o
Hot Rolled Coils, Sheets and Plates USD 675/MT,
o
Hot Rolled Plate Mill Plates USD 695/MT,
o
Cold Rolled Coils and Sheets USD 824/MT,
o
Metallic Coated Steel Coils and Sheets USD
861/MT,
o
Colour Coated Coils and Sheets USD 964/MT.
·
Table B specifies exemptions for imports from
developing countries listed under Notification No. 19/2016-Customs (N.T.), with
exclusions for countries such as China PR, Vietnam and Nepal depending on
product category.
·
Table C lists products excluded from safeguard duty
scope, including:
o
CRGO and CRNO electrical steel,
o
Stainless steel products,
o
Tinplate,
o
Electro-galvanized steel,
o
Nickel-plated steel,
o
Aluminium-coated steel,
o
Titanium clad plates, among others.
·
DG (Systems) will issue an advisory for electronic
filing implementation, while field formations have been directed to educate
officers and trade stakeholders for uniform compliance.
[CBIC Circular No. 23/2026-Customs dated 7 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.
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.
2.
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.
F.No . 524/13/2026-STO(TU)
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;
p) INFO_CD: EP15
q) Hot Rolled Clad Steel Plate;
INFO_CD: EP16
r) Nickel Plated Steel / Nickel
Plated Strip; INFO_CD: EP17
s) Copper Plated Steel; INFO_CD:
EP18
t) Laminated Electro Galvanized
(EGI); INFO_CD: EP19
u) Cobalt Plated Steel; INFO_CD:
EP20
v) Silver Plated Steel; INFO_CD:
EP21
w) Titanium Clad Plates;
INFO_CD: EP22