Executive Summary
This notification, issued by the Ministry of Finance on August 21, 2026, serves to further amend the previous Anti-dumping Duty (ADD) notification No. 47/2021-Customs (ADD). The primary purpose is to extend a specific timeline mentioned in paragraph 3 of the original document. The key action is the substitution of the expiry or deadline date from "25th November, 2026" to "25th February, 2027."
Key Points / Main Content
Statutory Authority
The amendment is made in exercise of powers conferred by sub-sections (1) and (5) of section 9A of the Customs Tariff Act, 1975.
It is read in conjunction with rules 18 and 23 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995.
Specific Regulatory Change
The notification modifies the principal notification No. 47/2021-Customs (ADD), dated August 26, 2021.
In paragraph 3 of said notification, the date "25th November, 2026" is officially replaced with "25th February, 2027."
Amendment History
The principal notification was first published in the Gazette of India on August 26, 2021.
The last preceding amendment was made via notification No. 09/2026-Customs (ADD), dated May 22, 2026.
Impact Analysis
Importers and Trade EntitiesImpact
Businesses importing articles subject to the anti-dumping duties specified in the principal notification will see the applicable provisions or timelines extended by three months.
Action Required
Update internal compliance calendars and financial projections to reflect the new expiration date of February 25, 2027.
Customs and Revenue AuthoritiesImpact
Administrative and enforcement bodies are now mandated to apply the provisions of the principal notification as per the extended deadline.
Action Required
Ensure the updated date is integrated into customs clearance systems and that assessment protocols are adjusted to remain valid until February 25, 2027.
Key Entities Referenced
Customs Tariff Act, 1975: The primary legislation that empowers the Central Government to impose anti-dumping duties on imported goods under Section 9A.
Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995: The regulatory framework governing the procedures for identifying dumped articles and calculating anti-dumping duties.
Notification No. 47/2021-Customs (ADD): The principal policy notification being amended to extend the implementation or validity period of specific anti-dumping measures.
Department of Revenue: The division within the Ministry of Finance responsible for the administration and notification of customs and anti-dumping duties.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-21082026-275662
CG-DxLx-xEG-I2D1H0x8x2x0 26-275662
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असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 686] नई दिल्ली, िुक्रिार, अगस्ट्त 21, 2026/श्रािण 30, 1948
No. 686] NEW DELHI, FRIDAY, AUGUST 21, 2026/SHRAVAN 30, 1948
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
अजधसचू ना
नई दिल्ली, 21 अगस्ट् त, 2026
स.ं 21/2026-सीमािल्ु क (एडीडी)
सा.का.जन. 752(अ).— सीमा शुल्क टैरिफ अधिधियम, 1975 (1975 का 51) की िािा 9क की उप-िािा (1) औि
(5) द्वािा प्रदत्त शधियों का प्रयोग किते हुए, सीमा शुल्क टैरिफ (पारटत वस्तओंु की पहचाि, उिका आकलि औि उि पि
प्रधतपाटि शल्ु क का सग्रं हण तथा क्षधत धििाािण) धियमावली, 1995 के धियम 18 औि 23 के साथ परित, केंद्र सिकाि,
एतद्द्वािा, भाित सिकाि, धवत्त मंत्रालय (िाजस्व धवभाग) की अधिसूचिा स.ं 47/2021-सीमाशुल्क (एडीडी),
ददिांक 26 अगस्त, 2021, धजसे सा.का.धि. 590(अ), ददिांक 26 अगस्त, 2021 के तहत भाित के िाजपत्र, असािािण,
भाग II, खंड 3, उप-खडं (i) म ेंप्रकाधशत दकया गया था, म ें धिम्नधलधखत औि आग े संशोिि किती ह,ै यथा :-
6456 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
उि अधिसूचिा म,ें पैिाग्राफ 3 म,ें अंकों, अक्षिों औि शब्द “25 िवंबि, 2026” के स्थाि पि अकं ों, अक्षिों औि शब्द
“25 फिविी, 2027” प्रजतस्ट्थाजपत दकए िाएगं े।
[फा. स.ं सीबीआईसी-190349/20/2026-टीआिय]ू
िीिज शमा,ा अवि सधचव
िोट: प्रमुख अधिसूचिा स.ं 47/2021-सीमाशुल्क (एडीडी), ददिांक 26 अगस्त, 2021, भाित के िाजपत्र, असािािण,
भाग II, खंड 3, उप-खंड (i) में सा.का.धि. 590(अ), ददिांक 26 अगस्त, 2021 के तहत प्रकाधशत की गई थी औि इसम ें
अंधतम संशोिि अधिसूचिा सं. 09/2026-सीमाशुल्क (एडीडी), ददिांक 22 मई, 2026, धजस े सा.का.धि. 387(अ),
ददिांक 22 मई, 2026 के तहत भाित के िाजपत्र, असािािण, भाग II, खंड 3, उप-खडं (i) म ें प्रकाधशत दकया गया
था, के माध्यम स ेदकया गया था।
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 21st August, 2026
No. 21/2026-Customs (ADD)
G.S.R. 752(E).— In exercise of the powers conferred by sub-sections (1) and (5) of section 9A of the
Customs Tariff Act, 1975 (51 of 1975) read with rules 18 and 23 of the Customs Tariff (Identification, Assessment and
Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, the Central
Government hereby makes the following further amendment in the notification of the Government of India, in the
Ministry of Finance (Department of Revenue) No. 47/2021-Customs (ADD), dated the 26th August, 2021, published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 590(E), dated the 26th August,
2021, namely:-
In the said notification, in paragraph 3, for the figures, letters and word “25th November, 2026”, the figures,
letters and word “25th February, 2027” shall be substituted.
[F. No. CBIC-190349/20/2026-TRU]
DHEERAJ SHARMA, Under Secy.
Note: The principal notification No. 47/2021-Customs (ADD), dated the 26th August, 2021, was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 590(E), dated the
26th August, 2021 and was last amended vide notification No. 09/2026-Customs (ADD), dated the 22nd May,
2026, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 387(E), dated the 22nd May, 2026.
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