CBIC Makes FR Textile Export Qualifiers Mandatory From 1 November: FR001 for Flame-Retardant, FR009 for Other Fabric

# CBIC Makes FR Textile Export Qualifiers Mandatory From 1 November: FR001 for Flame-Retardant, FR009 for Other Fabric

Finin2min 2-minute summary

CBIC Circular 42/2026-Customs introduces mandatory extra identifiers in export declarations for specified textile tariff items from 1 November 2026. Covered exporters will use Info Type CHR with FR001 for Flame Retardant Fabric and FR009 for Other than Flame Retardant Fabric. This improves electronic identification for Textile PLI purposes; it does not create a new tariff classification.

**Research cutoff:** 2026-09-28 18:17 IST

**Workflow status:** NEW / LATE_BACKFILL / PRIMARY

Key verified facts

• Circular No. 42/2026-Customs is dated 24 September 2026.
• Mandatory use of the additional qualifiers begins 1 November 2026.
• Info Type is CHR.
• FR001 means Flame Retardant Fabric.
• FR009 means Other than Flame Retardant Fabric.
• The annexure covers specified tariff items mainly in Chapters 52, 55 and 60.

Why this field has been added

Some tariff items can contain both flame-retardant and ordinary fabrics. A tariff code alone may therefore not tell the electronic system which type was exported. CBIC has added a structured qualifier so Customs can distinguish the products more clearly.

The circular links the data requirement to better identification for the Textile PLI scheme. It is an information improvement inside the export declaration process, not a new tax rate.

What exporters will actually enter

For a covered tariff item, the exporter selects Info Type CHR and then the right qualifier. FR001 is used for Flame Retardant Fabric. FR009 is used for Other than Flame Retardant Fabric.

The first step remains checking the exact tariff item in the annexure. A code should not be selected merely to pass system validation; it must reflect the actual product.

Simple example

Assume Exporter A and Exporter B both ship fabrics under the same covered tariff item. Exporter A’s product has the flame-retardant characteristic covered by the circular, so its declaration uses CHR/FR001. Exporter B’s product is not flame-retardant, so it uses CHR/FR009.

Customs can now distinguish the two electronically even though the basic tariff item may be the same.

Why finance and PLI teams should care

A shipping-bill field may look operational, but it can affect scheme reconciliation and evidence. If export data is later used to support a PLI claim, inconsistent product coding can create questions that are expensive to resolve after the shipment.

Finance teams should therefore treat this as master-data governance, not merely a customs-broker issue.

What should be ready before 1 November

Prepare a list of affected tariff items and SKUs. For every SKU, assign the correct FR/non-FR status and retain supporting technical material. Update ERP masters, product descriptions, shipping-bill templates and broker instructions.

Run a dry test before the effective date. If the company uses multiple brokers or ports, make sure the same product is coded consistently everywhere.

Evidence behind the qualifier

The circular tells exporters which electronic qualifier to use, but companies still need an internal basis for choosing it. Depending on the product, that may include technical specifications, test certificates, product standards, manufacturing records or customer documentation.

The best control is a product master that links the customs tariff item and the new qualifier to the evidence owner.

Exporter versus customs broker responsibility

A broker may physically file the shipping bill, but the exporter supplies the product facts. Leaving the FR decision entirely to the broker can create inconsistent declarations where commercial descriptions are unclear.

The exporter should provide a written coding instruction and include the qualifier check in the pre-shipment process.

What not to misunderstand

FR001 and FR009 are additional identifiers, not new tariff headings. The circular does not require every textile export in India to use them; it applies to specified tariff items.

Selecting FR001 also does not by itself prove eligibility for any PLI benefit. Scheme eligibility must still satisfy the relevant scheme conditions.

Late-backfill status

This circular was issued on 24 September, before the 27 September FinNews baseline, but it was not in the immediate package. This edition therefore labels it as a late backfill instead of calling it a fresh 28 September circular.

That chronology control lets Finin2min add useful compliance news without misleading readers about the issue date.

Finin2min bottom line

From 1 November, covered textile exporters need a correct FR qualifier in the Customs Automated System. The practical work is to fix SKU-level master data and evidence before the first affected shipment.

ERP and shipping-bill implementation test

Before 1 November, exporters can run a mock file through their internal workflow. Pick a sample of affected SKUs, confirm the tariff item, record whether each fabric is flame-retardant, attach the technical evidence and verify that the ERP passes CHR plus FR001 or FR009 to the customs-broker data set. The broker should then confirm how the qualifier appears in the draft shipping bill before final submission.

The control should also catch changes in product design. If the same commercial product name is used for both an FR-treated variant and an untreated variant, one static code in the item master can create repeated errors. Use a separate SKU or a mandatory attribute where necessary. Retain the technical sheet or test evidence used to decide the qualifier. This creates an audit trail if Customs or a PLI review later asks why FR001 was selected for a particular export consignment.

Source record

• *Controlling source:** Central Board of Indirect Taxes & Customs
• *Source reference:** CBIC Circular No. 42/2026-Customs dated 24 Sep 2026
• *Source URL:** https://taxinformation.cbic.gov.in/view-pdf/1003344/ENG/Circulars

This 24 September circular is intentionally labelled LATE_BACKFILL; it is not presented as issued on 28 September.

Disclaimer

This is general information and education, not investment, tax, legal, accounting or financial advice. Rules, prices and transaction status can change after the stated cutoff. Check the latest controlling source before acting.