China-Origin Insoluble Sulphur Imports Face Provisional Assessment Pending Review: CBIC
CBIC has directed provisional assessment of Insoluble Sulphur imports from China while the anti-absorption review remains pending. Importers must furnish guarantees in addition to the existing anti-dumping duty to safeguard possible duty enhancement.
CBIC has issued Instruction No. 12/2026-Customs directing Customs formations to provisionally assess imports of“Insoluble Sulphur”originating in or exported from China pending the outcome of an anti-absorption review initiated by the Designated Authority. The instruction follows Notification No. 13/2026-Customs (ADD), issued under the Anti-Dumping Rules, 1995. The Designated Authority has indicated, on a prima facie basis, that an increase of approximatelyUSD 170–180 per metric tonneover the existing anti-dumping duty may be warranted. Accordingly, Customs officers have been instructed to obtain sufficient guarantees from importers to cover any potential increase in anti-dumping duty during provisional assessment. The guarantee is to be furnished in addition to the anti-dumping duty already imposed under Notification No. 13/2025-Customs (ADD), which will continue to be levied. CBIC has also directed field formations to sensitize officers and ensure strict compliance with the instruction until the review is concluded. F. No. CBIC-190349/18/2025-TRUGovernment of IndiaMinistry of FinanceDepartment of Revenue(Central Board of Indirect Taxes & Customs)Instruction No. 12/2026-Customs | Dated: 3rdJuly 2026ToAll Principal Chief Commissioners / Chief Commissioners of Customs / Customs (Preventive) / Customs & Central TaxesAll Principal Commissioners / Commissioners of Customs / Customs (Preventive) All Principal Director Generals / Director Generals under CBICSubject: Provisional assessment and furnishing of guarantee in respect of imports of “Insoluble Sulphur” originating in or exported from People’s Republic of China — reg. Reference is invited to notification No. 13/2026-Customs (ADD), dated 3rdJuly, 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 06thJune, 2025, publishedvidenumber G. S. R. 372(E), in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 06thJune, 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,videinitiation notification F. No. 7/03/2026-DGTR dated the 20thMarch, 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 3rdJuly, 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 06thJune, 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 imposedvidenotification No. 13/2025-Customs (ADD), dated the 06thJune, 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 aboveYours faithfully,(Dheeraj Sharma)Under Secretary to the Government of IndiaNotification No. 13/2025-Customs (ADD) | Dated: 06th June, 2025