**Executive Summary**
This notification issued by the Ministry of Finance on July 3, 2026, mandates the provisional assessment of "Insoluble Sulphur" imports originating from or exported from the People's Republic of China. This measure follows the initiation of an anti-absorption review investigation on March 20, 2026, to determine if existing anti-dumping duties are being undermined. Importers are now required to furnish guarantees for potential differential duties pending a final decision by the Central Government.
**Key Points / Main Content**
**Background and Previous Notifications**
* Anti-dumping duty (ADD) was initially recommended on March 7, 2025, for "Insoluble Sulphur" imported from China and Japan.
* The Central Government officially imposed this duty on June 6, 2025, under Notification No. 13/2025-Customs (ADD).
**Anti-Absorption Review Investigation**
* On March 20, 2026, the designated authority initiated a review under the Customs Tariff Act to investigate the absorption of existing duties regarding Chinese imports.
* The authority found *prima facie* evidence of duty absorption, leading to a recommendation for provisional assessments.
**Provisional Assessment Requirements**
* Pending the outcome of the anti-absorption review, imports from China will be subjected to provisional assessment.
* Importers must provide a guarantee, as determined by the proper officer of customs, to cover any differential anti-dumping duty that may become payable after the review.
* The final liability will be determined based on the Central Government’s decision following the completion of the investigation.
**Continuity of Existing Duties**
* The anti-dumping duty imposed on June 6, 2025, remains in effect.
* Customs will continue to levy and collect these duties on subject goods from both China and Japan in accordance with the 2025 notification.
**Impact Analysis**
**Importers of Insoluble Sulphur from China**
**Impact**
These stakeholders are now subject to provisional rather than final assessment on their imports. They face financial uncertainty regarding the final amount of anti-dumping duty payable.
**Action Required**
They must furnish a bank guarantee or security as deemed fit by the customs officer to clear their goods, ensuring the payment of any potential differential duty.
**Customs Authorities (Proper Officers of Customs)**
**Impact**
Officers are responsible for implementing the provisional assessment regime for specific imports.
**Action Required**
They must determine the appropriate level of guarantee required from importers and oversee the provisional assessment process until the review is finalized.
**Importers of Insoluble Sulphur from Japan**
**Impact**
While their imports remain subject to the original 2025 anti-dumping duty, they are not currently subject to the new provisional assessment or the anti-absorption review.
**Action Required**
They must continue to comply with the duty requirements established in Notification No. 13/2025-Customs (ADD).
Key Entities Referenced
Section 9A of the Customs Tariff Act, 1975: The primary legislative provision under which anti-dumping duties are imposed and anti-absorption review investigations are conducted.
Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995: The procedural rules governing the investigation and provisional assessment of anti-dumping duties, specifically cited under Rules 30 and 31.
Insoluble Sulphur: The specific commodity identified as the subject goods undergoing anti-absorption review and liable for anti-dumping duty.
People's Republic of China and Japan: The target countries of origin/export for the subject goods to which the anti-dumping measures and review investigations apply.
Ministry of Finance (Department of Revenue): The primary government department responsible for issuing this notification and overseeing the collection of anti-dumping duties.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-03072026-274070
CG-DxLx-xEG-I0D3H0x7x2x0 26-274070
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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.ं 508] नई दिल्ली, िुक्रिार, िुलाई 3, 2026/आषाढ 12, 1948 26/पौष 17, 1947
No. 508] NEW DELHI, FRIDAY, JULY 3, 2026/ASHADHA 12, 1948 /PAUSHA 17, 1947
जित्त मंत्रालय
(रािस्ट्ि जिभाग)
अजधसचू ना
नई दिल्ली, 3 िुलाई, 2026
स.ं 13/2026-सीमा िल्ु क (एडीडी)
सा.का.जन. 566(अ).— िहां दक चीन िनिािी गणराज्य और िापान म ें मूलत: उत्पादित या िहा ं स े जनयााजतत
“इनसोल्यूबल सल्फर” (एतजस्ट्मन् पश्चात ् जिसे जिषयगत िस्ट्तु स े संिर्भभत दकया गया ह)ै के आयात के मामले म,ें जिजनर्दिष्ट
प्राजधकारी ने दिनांक 7 माच,ा 2025 की अपनी अंजतम जनष्कषा अजधसूचना फ. स.ं 7/03/2026-डीिीटीआर द्वारा जिषयगत
िस्ट्तु के आयात पर प्रजतपाटन िुल्क लगाए िाने की जसफाररि की थी;
और िहा ं दक, उक्त जिजनर्दिष्ट प्राजधकारी के उपयक्तुा जनष्कषों के आधार पर केन्द्रीय सरकार न े भारत सरकार, जित्त
मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना संख्या 13/2025-सीमा िुल्क (एडीडी), दिनांक 6 िून, 2025, जिसे सा.का.जन.
372(अ), दिनांक 6 िून, 2025 के तहत भारत के रािपत्र, असाधारण, के भाग ।।, खंड 3, उपखंड (i) म ें प्रकाजित दकया
गया था, के द्वारा जिषयगत िस्ट्तु पर प्रजतपाटन िल्ु क लगाया था;
5029 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
और िहां दक, जिजनर्दिष्ट प्राजधकारी ने िांच िरुु आत अजधसूचना फ. स.ं 7/03/2026-डीिीटीआर, दिनांक 20
माच,ा 2026, जिसे दिनांक 20 माच,ा 2026 को भारत के रािपत्र, असाधारण, के भाग ।, खंड 1 म ें प्रकाजित दकया गया
था, के द्वारा सीमा िल्ु क टैररफ अजधजनयम, 1975 (1975 का 51) की धारा 9ए के साथ परित सीमा िल्ु क टैररफ (डंप
दकए गए माल पर एंटी-डंपपग िुल्क की पहचान, मूल्यांकन और संग्रह तथा क्षजत जनधारा ण के जलए) जनयम, 1995 (इसके
बाि उक्त जनयम कहा गया ह)ै के जनयम 30 के तहत, चीन िनिािी गणराज्य म ें मलू त: उत्पादित या िहा ं स े जनयााजतत
जिषयगत िस्ट्तु के आयात के सबं ंध म ें प्रजतपाटन िल्ु क की समािेिन-रोधी समीक्षा िांच आरंभ की ह;ै
और िहां दक, जिजनर्दिष्ट प्राजधकारी न े प्रजतपाटन िल्ु क के समािेिन के प्रथम िष्टृ या साक्ष्य पाए ह ैं और उक्त
जनयमािली के जनयम 30 के उप-जनयम (5) के अनुसार उक्त समीक्षा के पूणा होने तक चीन िनिािी गणराज्य स े जिषयगत
िस्ट्तु के आयातों के अनंजतम आकलन की जसफाररि की ह;ै
अत: अब, उक्त जनयमािली के जनयम 30 के उप-जनयम (5) के अनुसार, केन्द्रीय सरकार, जिजनर्दिष्ट प्राजधकारी की
उपयुाक्त जसफाररि पर जिचार करने के पश्चात,् एतद्द्वारा आििे िेती ह ै दक उक्त प्रजतपाटन िल्ु क की समािेिन-रोधी समीक्षा
िांच के पररणाम के आन े तक, चीन िनिािी गणराज्य स े जिषयगत िस्ट्त ु के िे आयात, जिन पर अजधसूचना संख्या
13/2025-सीमा िुल्क (एडीडी), दिनांक 6 िून, 2025, जिसे सा.का.जन. 372(अ), दिनांक 6 िून, 2025 के तहत भारत
के रािपत्र, असाधारण, के भाग ।।, खंड 3, उपखंड (i) म ें प्रकाजित दकया गया था, के अधीन प्रजतपाटन िल्ु क लगता ह,ै
केन्द्रीय सरकार द्वारा उक्त जनयमािली के जनयम 31 के उप-जनयम (3) के अधीन जनणाय जलए िाने तक अनंजतम आकलन के
अधीन रखे िाएगं े।
2. अनंजतम आकलन ऐसी गारंटी प्रस्ट्तुत दकए िान े के अधीन होगा, जिसे सीमा िल्ु क का समुजचत अजधकारी
उजचत समझ,े तादक अंतर प्रजतपाटन िल्ु क, यदि कोई हो, जिसका भुगतान जिजनर्दिष्ट प्राजधकारी की जसफाररिों और उक्त
जनयमािली के जनयम 31 के उप-जनयम (3) के अधीन केन्द्रीय सरकार के जनणाय के फलस्ट्िरूप िये हो सकता ह,ै का भुगतान
दकया िा सके।
रटप्पणी: यह स्ट्पष्ट दकया िाता ह ै दक भारत सरकार, जित्त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना संख्या 13/2025-
सीमा िुल्क (एडीडी), दिनांक 6 िून, 2025, जिसे सा.का.जन. 372(अ), दिनांक 6 िून, 2025 के तहत भारत
के रािपत्र, असाधारण, के भाग ।।, खंड 3, उपखंड (i) म ें प्रकाजित दकया गया था, द्वारा लगाया गया प्रजतपाटन
िुल्क चीन िनिािी गणराज्य और िापान म ें मलू त: उत्पादित या िहा ं स े जनयााजतत जिषयगत िस्ट्तु के आयात
पर उक्त अजधसूचना के उपबंधों के अनुसार लगाया और संग्रहीत दकया िाता रहगे ा।
[फा. स.ं सीबीआईसी-190349/18/2025-टीआरयू]
धीरि िमाा, अिर सजचि[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3
MINISTRY OF FINANCE
(Department Of Revenue)
NOTIFICATION
New Delhi, the 3rd July, 2026
No. 13/2026-Customs (ADD)
G.S.R. 566(E).— Whereas, in the matter of import of “Insoluble Sulphur” (hereinafter referred to as the
subject goods), originating in or exported from People's Republic of China and Japan, the designated authority, vide
its final findings notification F. No. 7/03/2026-DGTR dated the 07th March, 2025, had recommended imposition of
anti-dumping duty on imports of the subject goods;
And whereas, on the basis of the aforesaid findings of the designated authority, the Central Government had
imposed anti-dumping duty on the subject goods vide notification of the Government of India in the Ministry of
Finance (Department of Revenue), No. 13/2025-Customs (ADD), dated the 06th June, 2025, published vide G.S.R.
372(E), in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 06th June, 2025;
And whereas, the designated authority, vide initiation notification F. No. 7/03/2026-DGTR dated the 20th
March, 2026, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 20th March, 2026, has
initiated an anti-absorption review investigation under Section 9A of the Customs Tariff Act, 1975 (51 of 1975) read
with rule 30 of the Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped
Articles and for Determination of Injury) Rules, 1995(hereinafter referred to as the said rules), in respect of imports of
the subject goods originating in or exported from People's Republic of China;
And whereas, the designated authority has observed prima facie evidence of absorption of anti-dumping duty
and has recommended provisional assessment of imports of the subject goods from People's Republic of China
pending completion of the said review in accordance with sub-rule (5) of rule 30 of the said rules;
Now, therefore, in accordance with sub-rule (5) of rule 30 of the said rules, the Central Government, after
considering the aforesaid recommendation of the designated authority, hereby orders that pending the outcome of the
said anti-absorption review investigation, imports of the subject goods from People's Republic of China attracting
anti-dumping duty under notification No. 13/2025-Customs (ADD), dated the 06th June, 2025 published vide number
G.S.R. 372(E), in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 06th June, 2025,
shall 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.
2. The provisional assessment shall be subject to furnishing such guarantee as the proper officer of customs
deems fit, for payment of the differential anti-dumping duty, if any, that may become payable consequent upon the
recommendations of the designated authority and the decision of the Central Government under sub-rule (3) of rule 31
of the said rules.
Note: It is clarified that the anti-dumping duty imposed vide notification No. 13/2025-Customs (ADD), dated the 06th
June, 2025 published vide number G.S.R. 372(E), in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (i), dated the 06th June, 2025, shall continue to be levied and collected on imports of the subject goods
originating in or exported from People's Republic of China and Japan, in accordance with the provisions of the
said notification.
[F. No. CBIC-190349/18/2025-TRU]
DHEERAJ SHARMA, Under Secy.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.