·
Reference Notification: The instruction refers
to Notification No.
13/2026-Customs (ADD) dated 3 July 2026, issued under Rule
30(5) of the Anti-Dumping Rules, 1995.
·
Background: Notification
No. 13/2025-Customs (ADD) dated 6 June 2025 had imposed anti-dumping duty (ADD)
on imports of Insoluble
Sulphur originating in or exported from China and Japan.
·
Anti-Absorption Review Initiated: The Directorate General of Trade Remedies
(DGTR) initiated an anti-absorption
review investigation on 20
March 2026 for imports of Insoluble Sulphur originating in or
exported from China.
·
Provisional Assessment Ordered: Pending completion of
the review, all imports of Insoluble
Sulphur from China
that are subject to ADD under Notification No. 13/2025-Customs (ADD) shall be assessed provisionally
until the Central Government takes a final decision under Rule 31(3) of the
Anti-Dumping Rules.
·
Likely Increase in ADD: The Designated
Authority has indicated that a prima
facie increase of approximately USD 170–180 per metric tonne (MT)
over the existing anti-dumping duty may be warranted.
·
Guarantee Requirement: Customs officers
should obtain a sufficient
guarantee from importers to cover the potential increase in anti-dumping duty
(around USD 170–180/MT) during provisional assessment.
·
Existing ADD Continues: The guarantee is in addition to the
anti-dumping duty already payable under Notification
No. 13/2025-Customs (ADD), which will continue to be levied and
collected as usual.
·
Instructions to Field Formations: Customs field
formations have been directed to sensitize
officers about these instructions and ensure strict compliance.
Imports
of Insoluble Sulphur from
China will now be subject to provisional assessment, with importers
required to furnish an additional
guarantee to cover a possible USD 170–180/MT increase in anti-dumping
duty while the anti-absorption review is underway.
[CBIC
Instruction No. 12/2026-Customs dated 3 July, 2026]
Subject:
Provisional assessment and furnishing of guarantee in respect of imports of “Insoluble
Sulphur” originating in or exported from People’s Republic of China.
Reference is invited to notification No.
13/2026-Customs (ADD), dated 3rd July, 2026 issued by the Central Government in
accordance with sub-rule (5) of rule 30 of the Customs Tariff (Identification, Assessment
and Collection of Anti-Dumping Duty on Dumped Articles and for Determination of
Injury) Rules, 1995.
2. Notification No. 13/2025-Customs (ADD),
dated the 06th June, 2025, published vide number G.S.R. 372(E), in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i),
dated the 06th June, 2025, imposed anti-dumping duty on imports of “Insoluble Sulphur”,
originating in or exported from People’s Republic of China and Japan. Subsequently,
the Designated Authority, vide initiation notification F. No. 7/03/2026-DGTR dated
the 20th March, 2026, has initiated an anti-absorption review investigation in respect
of imports of the said goods originating in or exported from People’s Republic of
China.
3. Pending the outcome of the said investigation,
and in terms of notification No. 13/2026- Customs (ADD), dated 3rd July, 2026, imports
of the subject goods originating in or exported from People’s Republic of China
and attracting anti-dumping duty under notification No. 13/2025-Customs (ADD), dated
the 06th June, 2025, are to be subjected to provisional assessment till a decision
under sub-rule (3) of rule 31 of the said Rules is taken by the Central Government.
4. In this regard, it has been informed by
the Designated Authority that prima facie an estimated increase of around USD 170-180
MT over the existing anti-dumping duty may be warranted in this case.
5. Accordingly, the proper officer may in
respect of imports of “Insoluble Sulphur” originating in or exported from People’s
Republic of China, obtain sufficient guarantee to cover any increase in the anti-dumping
duty as suggested by the Designated Authority above.
6. The said guarantee shall be in addition
to the anti-dumping duty imposed vide notification No. 13/2025-Customs (ADD), dated
the 06th June, 2025, which shall continue to be levied and collected in accordance
with the provisions of the said notification.
7. Field formations are requested to sensitize
officers under their jurisdiction regarding the above and ensure strict compliance.
8. The difficulties, if any, may be brought
to the notice of the Board.
Encl: as above
F. No. CBIC-190349/18/2025-TRU