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Taxation Central Ministry of Finance Customs Act, 1962

CBIC issues notification regarding implementation of safeguard duty exemption mechanism for import of Non-Alloy and Alloy Steel Flat Products

07-May-2026 | Circular No. 23/2026-Customs

CBIC has issued notification regarding implementation of safeguard duty exemption mechanism for import of Non-Alloy and Alloy Steel Flat Products with effect from 7th May 2026

Through this notification, CBIC has clarified the implementation mechanism for levy of safeguard duty on imports of specified “Non-Alloy and Alloy Steel Flat Products” under Notification No. 02/2025-Customs (SG) dated 30.12.2025. The circular provided that suitable system-based qualifiers, as specified in the Annexure, had been created in the Single Window Table of the Bill of Entry for claiming exemptions available under Notification No. 02/2025-Customs (SG) based on CIF value thresholds, country of origin, and specified product categories.
Accordingly, importers intending to avail exemption from safeguard duty were required to declare the prescribed details in the Single Window Table of the Bill of Entry.

For more information kindly refer the attached document

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