The Central Board of Indirect Taxes & Customs (CBIC) on July 03, 2026, issued instructions on Provisional assessment and furnishing of guarantee in respect of imports of “Insoluble Sulphur” originating in or exported from People’s Republic of China.
The Central Government has referred to Notification No. 13/2026-Customs (ADD) dated July 3, 2026, issued under the Customs Tariff (Anti-Dumping) Rules, 1995, in relation to anti-dumping duties on “Insoluble Sulphur.” Previously, Notification No. 13/2025-Customs (ADD) dated June 6, 2025 imposed anti-dumping duty on imports of this product originating in or exported from China and Japan.
Subsequently, the Designated Authority initiated an anti-absorption review investigation on March 20, 2026, specifically concerning imports from China. This review aims to assess whether exporters have absorbed the anti-dumping duty, thereby reducing its intended impact on domestic industry protection.
Pending the outcome of this investigation, the government has directed that such imports from China be subject to provisional assessment. This ensures that any potential revision in duty can be effectively implemented once the final decision is taken under the applicable rules.
The Designated Authority has indicated a prima facie likelihood of an increase in anti-dumping duty by approximately USD 170–180 per metric tonne. Accordingly, customs authorities are instructed to obtain sufficient guarantees from importers to cover this संभावित increase, in addition to continuing the existing anti-dumping duty imposed under the 2025 notification.
[Instruction No. 12/2026-Customs]
