The Central Board of Indirect Taxes and Customs (CBIC), Ministry of Finance, has issued Circular No. 46/2026-Customs dated October 27, 2026, clarifying the implementation of Anti-Dumping Duty (ADD) on imports of Titanium Dioxide originating in or exported from China PR, while ensuring that imports covered by specified end-use exclusions are not subjected to ADD and their customs clearance is not delayed.
The clarification follows Notification No. 26/2026-Customs (ADD) dated October 24, 2026, which imposes Anti-Dumping Duty on Titanium Dioxide falling under tariff items 2823 00 10, 3206 11 10 and 3206 11 90 of the First Schedule to the Customs Tariff Act, 1975. The earlier Notification No. 12/2025-Customs (ADD) dated May 10, 2025, has been rescinded through Notification No. 25/2026-Customs (ADD) dated October 24, 2026.
Importantly, CBIC has clarified that Titanium Dioxide intended for specified end uses in food, pharmaceutical, skin-care, textile and fibre applications, along with nano or ultrafine Titanium Dioxide having a particle size below 100 nm, stands excluded from the scope of Anti-Dumping Duty, subject to the conditions prescribed under Notification No. 26/2026-Customs (ADD).
To facilitate smooth customs clearance and prevent unnecessary delays, CBIC has decided to continue the electronic declaration facility in the Bill of Entry, with suitable modifications. Importers claiming the exclusion will be required to declare that the imported goods are intended for the specified excluded uses and undertake to pay applicable Anti-Dumping Duty, along with interest, if the goods are subsequently supplied for non-excluded purposes.
CBIC has further clarified that where imported goods are found to have been used or supplied for purposes other than the declared excluded end use, the applicable Anti-Dumping Duty, consequential differential duty and interest shall be recovered from the importer, without prejudice to any other action under the Customs Act, 1962.
The Directorate General of Systems has been directed to modify the existing electronic declaration and issue an appropriate system advisory for implementation. Further, Circular No. 16/2025-Customs dated May 11, 2025, stands superseded by the present Circular No. 46/2026-Customs.
The clarification provides greater certainty to importers and downstream industries, particularly those operating in food, pharmaceuticals, cosmetics, textiles and specialised Titanium Dioxide applications, while safeguarding the effective implementation of Anti-Dumping Duty on covered imports from China.
The Circular can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1003356/ENG/Circulars
