The Central Board of Indirect Taxes and Customs (CBIC), Department of Revenue, Ministry of Finance, has issued Instruction No. 13/2026-Customs dated 3 July 2026, prescribing provisional assessment and furnishing of sufficient guarantee in respect of imports of “Glufosinate and its salt” originating in or exported from China PR.
The Instruction has been issued with reference to Notification No. 14/2026-Customs (ADD) dated 3 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.
CBIC has noted that anti-dumping duty was earlier imposed on imports of “Glufosinate and its salt” originating in or exported from the People’s Republic of China through Notification No. 09/2025-Customs (ADD) dated 8 May 2025, published in the Gazette of India vide G.S.R. 300(E) dated 8 May 2025.
The existing anti-dumping measure covers the subject goods falling under tariff items 38089193, 38089199, 38089391, 38089399, 38089912, 38089991 and 38089999 of the First Schedule to the Customs Tariff Act, 1975. The customs classification specified in the notification is indicative and does not restrict the scope of the product under consideration.
Under Notification No. 09/2025-Customs (ADD) dated 8 May 2025, the prescribed anti-dumping duty on covered imports of “Glufosinate and its salt” is USD 2,998 per MT, subject to the country of origin, country of export and other conditions specified in the notification. The anti-dumping duty is to remain in force for five years from the date of publication of the notification unless revoked, superseded or amended earlier.
Subsequently, the Designated Authority, through Initiation Notification F. No. 7/02/2026-DGTR dated 2 March 2026, initiated an anti-absorption review investigation in respect of imports of the subject goods originating in or exported from China PR.
Pending the outcome of the anti-absorption review investigation, and in terms of Notification No. 14/2026-Customs (ADD) dated 3 July 2026, imports of the subject goods originating in or exported from China PR and attracting anti-dumping duty under Notification No. 09/2025-Customs (ADD) dated 8 May 2025 are required to be subjected to provisional assessment.
Such provisional assessment shall continue until a decision is taken by the Central Government under sub-rule (3) of Rule 31 of the Anti-Dumping Rules, 1995.
CBIC has stated that the Designated Authority, based on the preliminary investigation conducted at the initiation stage, has quantified the absorption amount at USD 7.04 per Kg on a prima facie basis. Accordingly, the Department of Revenue may secure an additional amount of USD 7.04 per Kg as guarantee against provisional assessment, with effect from the date of initiation of the investigation, namely 2 March 2026.
In line with the above, the proper Customs officer may obtain a sufficient guarantee to cover any potential increase in anti-dumping duty in respect of imports of “Glufosinate and its salt” originating in or exported from China PR.
The guarantee requirement will operate in addition to the anti-dumping duty already imposed under Notification No. 09/2025-Customs (ADD) dated 8 May 2025. The existing anti-dumping duty shall continue to be levied and collected in accordance with the provisions of the said notification.
CBIC has also specifically directed field formations to ensure compliance with DGFT Notification No. 10/2026-27 dated 13 April 2026. Customs authorities are required to ensure that no imports of the subject goods are permitted below the applicable Minimum Import Price (MIP).
The latest Instruction therefore establishes a multi-layered compliance framework for covered imports of “Glufosinate and its salt” from China PR, comprising continued levy of the existing anti-dumping duty, provisional assessment of imports pending the anti-absorption review, furnishing of sufficient guarantee to cover a potential additional duty impact of USD 7.04 per Kg, and strict enforcement of the applicable Minimum Import Price.
CBIC has directed all field formations to sensitise officers under their jurisdiction regarding the prescribed mechanism and to ensure strict compliance with the Instruction.
The measure seeks to safeguard effective implementation of India’s anti-dumping framework during the pendency of the anti-absorption review investigation and to secure potential additional duty liability arising from the prima facie absorption amount quantified by the Designated Authority.
The Instructions can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1000582/ENG/Instructions
