The standard of etching is typical ABER with some very finely etched parts along with good definition and fine embossing along with the usual bending lines where needed.
The largest items in the set as you would expect are the full length narrow fenders that have separate support brackets with small bolt heads to be added for good detail with the subtle bends in the fenders easily added. It's best to bend the long length wise edges before added the segment bends and there are small triangular cut-out to allow for these bends with the fenders simply replacing the kit parts.
The exhaust pipes are detailed with replacement heat shields and covers that do require some of the moulded on details be removed from the kit parts but this shouldn't be any problem with most other items being the smaller details around the tank.
For the small road wheels there is the inner wheel disc provided for each pair of wheels if you want to add these but this area is mostly hidden after assembly and you may only want to add these discs if modelling the tank minus the track?
Other items include the Renault name plaque on the hull front and fine etched casting numbers for the front suspension bar, the rear intake covers and the turret roof and MG mantlet but a word of caution here as these are extremely finely cast and care is needed when removing from the frets and in gluing in place to avoid damage.
The hull hatches get replacement latches and opening mechanisms to add more detail definition after cutting off the moulded on details with the large side entry door having about 24 small parts to be added with the rear turret hatch also having details added to the opening mechanisms.
Most of the equipment brackets on the hull top are replaced with etched items and you also get the long crew ladder made up of etched parts and thin wire which is used by the crew to climb on top of the tank, this is normally stowed inside when not in use.
Along the lower sides of the suspension covers are the electrical junction box details and hatch covers if you want to show these open and the headlights get replacement brackets as well as the lifting hooks for the sides of the turret but these look a little 'odd' as two dimensional etched parts.
Overall this is nice update set with the fenders being the main items and the other parts providing the most obvious updates for the excellent Tamiya kit and while this set doesn't include the metal barrels as with the Lion Roar and Voyager sets it does included more of the finer details including the fine casting numbers that add the final touch.
Highly recommended 8/10.Also see the review of ABER set #35 214 B1 bis with wide fenders
And the Char b1 Subject page for additional detail/update sets for ther Char b