CBIC Orders Provisional Assessment of $7.04 per kg of Bank Guarantee for Glufosinate Imports from China Anti-Absorption Review

· Instruction Issued: CBIC has issued Instruction No. 13/2026-Customs dated 3 July 2026 regarding the provisional assessment of imports of "Glufosinate and its salt" originating in or exported from China PR.

· Reference Notification: The instruction is based on Notification No. 14/2026-Customs (ADD) dated 3 July 2026, issued under Rule 30(5) of the Anti-Dumping Rules, 1995.

· Background: Notification No. 09/2025-Customs (ADD) dated 8 May 2025 had imposed anti-dumping duty (ADD) on imports of Glufosinate and its salt from China PR.

· Anti-Absorption Review: The Directorate General of Trade Remedies (DGTR) initiated an anti-absorption review investigation on 2 March 2026 to examine whether the existing anti-dumping duty has been absorbed by exporters from China.

· Provisional Assessment: Pending the outcome of the review, imports of the subject goods from China PR that are covered by the existing anti-dumping duty will be assessed provisionally until the Central Government issues its final decision under Rule 31(3) of the Anti-Dumping Rules.

· Estimated Additional Duty: The Designated Authority has prima facie quantified the absorption amount at USD 7.04 per kg and recommended securing this amount as an additional guarantee from the date of initiation of the investigation (2 March 2026).

· Guarantee Requirement: Customs officers are directed to obtain a sufficient guarantee from importers to cover the potential increase in anti-dumping duty based on the estimated absorption amount.

· Compliance with MIP: Field formations must also ensure compliance with DGFT Notification No. 10/2026-27 dated 13 April 2026, ensuring that no imports are permitted below the applicable Minimum Import Price (MIP).

· Existing ADD Continues: The additional guarantee is over and above the anti-dumping duty already imposed under Notification No. 09/2025-Customs (ADD), which will continue to be levied and collected.

· Implementation: Customs field formations have been instructed to sensitize officers and ensure strict compliance, with any implementation issues to be reported to the Board.

Key Takeaway

CBIC has directed provisional assessment of imports of Glufosinate and its salt from China PR, requiring importers to furnish an additional guarantee of USD 7.04/kg while the anti-absorption review is underway. Customs authorities must also ensure compliance with the applicable Minimum Import Price (MIP) in addition to continuing collection of the existing anti-dumping duty.

[CBIC Instruction No. 13/2026-Customs dated 3 July, 2026]

Subject: Provisional assessment and furnishing of guarantee in respect of imports of “Glufosinate and its salt” originating in or exported from China PR.

Reference is invited to notification No. 14/2026-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. 09/2025-Customs (ADD), dated the 08th May, 2025, published vide G.S.R. 300(E), in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 08th May, 2025, imposed anti-dumping duty on imports of “Glufosinate and its salt”, originating in or exported from People's Republic of China. Subsequently, the Designated Authority, vide initiation notification F. No. 7/02/2026-DGTR dated the 02nd 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. 14/2026- 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. 09/2025-Customs (ADD), dated the 08th May, 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, based on the preliminary investigation conducted at the stage of initiation it has quantified the absorption amount as 7.04 USD/Kg on a prima facie basis. Accordingly, the Department of Revenue may secure an additional amount of 7.04 USD/Kg as guarantee against provisional assessment from the date of initiation of investigation i.e. 02.03.2026.

5. Accordingly, the proper officer may, in respect of imports of “Glufosinate and its salt” originating in or exported from China PR, obtain sufficient guarantee to cover any increase in the anti-dumping duty as suggested by the Designated Authority above.

6. Field formations must also ensure compliance with DGFT Notification No. 10/2026- 27 dated 13.04.2026 and ensure that no imports of the subject goods are allowed below the applicable Minimum Import Price (MIP).

7. The said guarantee shall be in addition to the anti-dumping duty imposed vide notification No. 09/2025-Customs (ADD), dated the 08th May, 2025, which shall continue to be levied and collected in accordance with the provisions of the said notification.

8. Field formations are requested to sensitize officers under their jurisdiction regarding the above and ensure strict compliance.

9. The difficulties, if any, may be brought to the notice of the Board.

Encl: as above

CBIC-190354/54/2025-TRU