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Textile exporters must declare a flame-retardant qualifier in the shipping bill from 1 November 2026

Circular 42/2026-Customs makes two qualifiers mandatory for listed fabric tariff items of Chapters 52, 55 and 60 — FR001 for flame retardant fabric and FR009 for other fabric — so that FR products can be identified for the PLI Scheme for Textiles.

Editor24 September 2026 · 2 min read

In 30 seconds

  • Applies to export declarations filed in the Customs Automated System from 1 November 2026.
  • Qualifier FR001 = Flame Retardant Fabric; FR009 = Other than Flame Retardant Fabric (info type CHR).
  • Covers the tariff items listed in the Annexure, under Chapters 52, 55 and 60.
  • Reason: FR and non-FR fabrics share the same tariff items and cannot be told apart electronically.

Why the qualifier is being added

Several woven and knitted fabrics used to make Fire/Flame Retardant (FR) textile products are classified under tariff items of Chapters 52, 55 and 60 of the Customs Tariff. The same tariff items cover non-FR fabrics too, so the two cannot be distinguished electronically by classification alone. CBIC says this causes difficulty in identifying them for the Production Linked Incentive (PLI) Scheme for Textiles.

What exporters have to declare

Info typeQualifierDescription
CHRFR001Flame Retardant Fabric
CHRFR009Other than Flame Retardant Fabric

For the tariff items in the Annexure to the circular, one of these qualifiers is to be declared mandatorily while filing the export declaration, in terms of the Shipping Bill (Electronic Integrated Declaration and Paperless Processing) Regulations, 2019.

Which tariff items

The Annexure lists tariff items under heading 5212 (Chapter 52), headings 5512 to 5516 (Chapter 55) and headings 6004 and 6006 (Chapter 60). Check the eight-digit list in the circular against your own products before 1 November.

How it got here

  1. Circular issued
  2. Qualifier becomes mandatory in export declarations

Topicsshipping billtextile exportflame retardant fabricPLI textilesCBIC

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Editor

TaxClue News reports changes in tax, GST, trade and company law from the source document, and links that document in every story.

Published 24 September 2026. Updated 2 October 2026. This report is for general information and is not professional advice. Read the source document before acting on it.

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