CBIC Makes Additional Export Declaration Mandatory for Specified Textile Products from 1 November 2026

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Dated: 26.09.2026

CBIC Makes Additional Export Declaration Mandatory for Specified Textile Products from 1 November 2026

The Central Board of Indirect Taxes & Customs (CBIC) has introduced a new mandatory declaration requirement for exports of specified textile products, particularly to enable Customs to distinguish Fire/Flame Retardant (FR) fabrics from other textile fabrics for implementation of the Production Linked Incentive (PLI) Scheme for Textiles.

The requirement has been introduced through Circular No. 42/2026-Customs dated 24 September 2026 and will take effect in the Customs Automated System from 1 November 2026.

Why has CBIC introduced the new requirement?

CBIC has referred to Circular No. 55/2020-Customs dated 17 December 2020, under which importers had been advised to voluntarily declare complete descriptions and additional qualifiers for imported goods, including scientific names, IUPAC names and brand names, wherever applicable.
The Board has now identified a particular difficulty in relation to textile exports. Several woven and knitted fabrics used in manufacturing Fire/Flame 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.
The problem is that these tariff classifications also cover non-FR textile products. Consequently, Customs cannot distinguish FR products from ordinary/non-FR fabrics merely from their tariff classification. According to CBIC, this creates difficulties in identifying relevant products for implementation of the PLI Scheme for Textiles.

Mandatory additional qualifiers in Shipping Bills

To address this issue, CBIC has invoked the framework of the Shipping Bill (Electronic Integrated Declaration and Paperless Processing) Regulations, 2019 and decided that additional qualifiers/identifiers must be declared for the tariff items specified in the Annexure to the Circular.
These qualifiers will have to be mandatorily declared while filing export declarations in the Customs Automated System with effect from 1 November 2026.

The Annexure prescribes the following two identifiers:

Info Type	Qualifier	Description
CHR	FR001	Flame Retardant Fabric
CHR	FR009	Other than Flame Retardant Fabric

The Annexure on pages 2–3 of the Circular maps these qualifiers against an extensive list of specified tariff items.
Thus, exporters filing Shipping Bills for the covered tariff items will effectively have to identify whether the exported textile product is Flame Retardant Fabric (FR001) or Other than Flame Retardant Fabric (FR009).

HSN/Tariff Chapters covered

The tariff items specified in the Annexure broadly fall under the following Customs Tariff Chapters:

Chapter	Broad Product Category	Additional Declaration
Chapter 52	Cotton / cotton fabrics falling under the specified tariff items	FR001 or FR009
Chapter 55	Man-made staple fibres and specified woven fabrics	FR001 or FR009
Chapter 60	Knitted or crocheted fabrics falling under the specified tariff items	FR001 or FR009

The Annexure contains numerous 8-digit tariff items, including tariff lines under the 5212, 5512, 5513, 5514, 5515, 5516 and 6004/6006 series. The precise applicability should therefore be checked against the specific tariff item listed in the Annexure rather than merely on the basis of the four-digit heading.

What changes for exporters from 1 November 2026?

For covered textile exports, classification under the appropriate 8-digit Customs Tariff Item will no longer, by itself, provide Customs with the information needed to determine whether the fabric is flame retardant.
Accordingly, from 1 November 2026, exporters whose goods fall within the tariff items specified in the Annexure will need to provide the prescribed additional qualifier while filing the Shipping Bill:
FR001 where the exported goods are Flame Retardant Fabric, and FR009 where the goods are other than Flame Retardant Fabric.
This is significant because the distinction is being captured at the export declaration level, rather than attempting to identify the nature of the fabric solely from its tariff classification.

Link with the PLI Scheme for Textiles

The Circular expressly explains that the change has been made because tariff classification alone does not adequately distinguish FR textile products from non-FR textile products. This distinction is required for identification of products for purposes of implementing the Production Linked Incentive Scheme for Textiles.
The measure therefore represents a data-capture and product-identification mechanism within the Customs Automated System. The Circular itself does not change the tariff classification of these products; rather, it requires exporters to provide an additional identifier against specified existing tariff items.

Compliance implications for exporters and Customs Brokers

Exporters and Customs Brokers dealing with covered textile products should update their Shipping Bill filing processes before 1 November 2026. Particular attention should be given to verifying the exact 8-digit tariff item against the Annexure and correctly identifying whether the product is FR or non-FR before selecting FR001 or FR009.
Exporters may also consider aligning their commercial invoices, product specifications and technical documentation with the declaration made in the Shipping Bill so that the FR/non-FR character of the product can be substantiated if Customs seeks clarification. This latter point is a practical compliance measure, rather than an express documentary requirement stated in Circular No. 42/2026-Customs.
CBIC has also directed field formations to issue suitable Public Notices for guidance of the trade and stated that difficulties or doubts in implementation may be brought to the Board’s notice.

Key Takeaway

Circular No. 42/2026-Customs introduces a mandatory additional qualifier for specified textile exports from 1 November 2026. For covered tariff items under Chapters 52, 55 and 60, exporters will have to declare CHR–FR001 for Flame Retardant Fabric or CHR–FR009 for Other than Flame Retardant Fabric in the Customs Automated System.

The change is intended to overcome the inability to distinguish FR and non-FR fabrics solely through tariff classification and facilitate identification of relevant textile products for implementation of the PLI Scheme for Textiles.

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Source: CBIC, Ministry of Finance, Govt. of India

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