CBIC Orders Provisional Assessment of Insoluble Sulphur Imports from China During Anti-Absorption Review

· Notification Issued: The Central Government has issued Notification No. 13/2026-Customs (ADD) dated 3 July 2026 directing provisional assessment of imports of Insoluble Sulphur from China during an anti-absorption review.

· Background: Anti-dumping duty (ADD) on Insoluble Sulphur imported from China and Japan was originally imposed through Notification No. 13/2025-Customs (ADD) dated 6 June 2025, based on the DGTR's final findings.

· Anti-Absorption Review: The Directorate General of Trade Remedies (DGTR) initiated an anti-absorption review investigation on 20 March 2026 for imports originating in or exported from China under Rule 30 of the Anti-Dumping Rules, 1995.

· Prima Facie Findings: The Designated Authority found prima facie evidence that the existing anti-dumping duty may have been absorbed by exporters and recommended provisional assessment pending completion of the review.

· Provisional Assessment: Pending the final outcome of the anti-absorption review, imports of Insoluble Sulphur from China covered under the existing ADD notification shall be subjected to provisional assessment until the Central Government takes a decision under Rule 31(3) of the Anti-Dumping Rules.

· Guarantee Requirement: Importers must furnish a guarantee, as determined appropriate by the proper Customs officer, to cover any differential anti-dumping duty that may become payable based on the final recommendations of the Designated Authority and the Government's decision.

· Existing ADD Continues: The notification clarifies that the existing anti-dumping duty under Notification No. 13/2025-Customs (ADD) will continue to be levied and collected on imports of Insoluble Sulphur from China and Japan during the review period.

Key Takeaway

The notification does not increase the anti-dumping duty immediately. Instead, it places imports of Insoluble Sulphur from China under provisional assessment, requiring importers to furnish a guarantee for any possible additional anti-dumping duty that may arise after the anti-absorption review is concluded, while the existing ADD remains fully applicable.

[Notification No. 13/2026-Customs (ADD) dated 3 July, 2026]

Seeks to provide for provisional assessment of imports of 'Insoluble Sulphur' originating in or exported from People’s Republic of China pursuant to initiation of anti absorption investigation

G.S.R….(E).-Whereas, in the matter of import of “Insoluble Sulphur” (hereinafter referred to as the subject goods), originating in or exported from People's Republic of China and Japan, the designated authority, vide its final findings notification F. No. 7/03/2026-DGTR dated the 07th March, 2025, had recommended imposition of anti-dumping duty on imports of the subject goods;

And whereas, on the basis of the aforesaid findings of the designated authority, the Central Government had imposed anti-dumping duty on the subject goods vide notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 13/2025-Customs (ADD), dated the 06th June, 2025, published vide G.S.R. 372(E), in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 06th June, 2025;

And whereas, the designated authority, vide initiation notification F. No. 7/03/2026-DGTR dated the 20th March, 2026, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 20th March, 2026, has initiated an anti-absorption review investigation under Section 9A of the Customs Tariff Act, 1975 (51 of 1975) read with rule 30 of the Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995(hereinafter referred to as the said rules), in respect of imports of the subject goods originating in or exported from People's Republic of China;

And whereas, the designated authority has observed prima facie evidence of absorption of anti-dumping duty and has recommended provisional assessment of imports of the subject goods from People's Republic of China pending completion of the said review in accordance with sub-rule (5) of rule 30 of the said rules;

Now, therefore, in accordance with sub-rule (5) of rule 30 of the said rules, the Central Government, after considering the aforesaid recommendation of the designated authority, hereby orders that pending the outcome of the said anti-absorption review investigation, imports of the subject goods from People's Republic of China attracting anti-dumping duty under 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, shall 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.

2. The provisional assessment shall be subject to furnishing such guarantee as the proper officer of customs deems fit, for payment of the differential anti-dumping duty, if any, that may become payable consequent upon the recommendations of the designated authority and the decision of the Central Government under sub-rule (3) of rule 31 of the said rules.

Note: It is clarified that the anti-dumping duty imposed vide 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, shall continue to be levied and collected on imports of the subject goods originating in or exported from People's Republic of China and Japan, in accordance with the provisions of the said notification.

[F. No. CBIC-190349/18/2025-TRU]