CBIC Imposes Anti-Dumping Duty on Calcium Carbonate Filler Masterbatch Imports from Vietnam

On December 24, 2025, the Ministry of Finance (Department of Revenue) issued Notification No. 37/2025-Customs (ADD), which introduced anti-dumping duties on imports of “Calcium Carbonate Filler Masterbatch” originating in or exported from Vietnam. This notification, published in the Gazette of India, aims to protect the domestic industry from the adverse effects of dumping practices.

What is Dumping?

Dumping occurs when a product is exported to another country at a price lower than its normal value in the exporting country. This practice can harm the domestic industry of the importing country by undercutting local prices, leading to material injury and loss of competitiveness.

The Subject Goods and Tariff Classification 

The notification specifically targets “Calcium Carbonate Filler Masterbatch,” classified under tariff item 3824 99 00 of the First Schedule to the Customs Tariff Act, 1975. These goods are primarily used in the plastics industry to enhance the properties of plastic products, such as strength, durability, and cost-effectiveness.

Findings of the Designated Authority 

The designated authority, after conducting a detailed investigation, concluded the following:

Dumping Evidence: The subject goods were exported to India from Vietnam at prices below their normal value, constituting dumping.
Material Injury: The domestic industry suffered significant harm due to the dumping of these goods.
Price Undercutting: The imported goods were sold at prices lower than the domestic industry’s selling price, further exacerbating the injury.

Anti-Dumping Duty Imposed 

To counteract the negative impact of dumping and protect the domestic industry, the Central Government has imposed anti-dumping duties on the subject goods. The details of the duty are outlined in the table below:

S. No.	Tariff Item	Description of Goods	Country of Origin	Country of Export	Producer	Amount ($/MT)
1	3824 99 00	Calcium carbonate filler masterbatch	Vietnam	Any country including Vietnam	European Plastic Joint Stock Company (“EuroPlast”)	31.58
2	-do-	-do-	Vietnam	Any country including Vietnam	Yen Bai European Plastic Joint Stock Company (“Yenbai”)	31.58
3	-do-	-do-	Vietnam	Any country including Vietnam	Nghe An European Plastic One Member Limited Liability Company (“Nghe”)	31.58
4	-do-	-do-	Vietnam	Any country including Vietnam	Polyfill Joint Stock Company (“Polyfill”)	31.58
5	-do-	-do-	Vietnam	Any country including Vietnam	ADC Plastic., JSC	36.13
6	-do-	-do-	Vietnam	Any country including Vietnam	An Tien Industries Joint Stock Company	Nil
7	-do-	-do-	Vietnam	Any country including Vietnam	Vitaplas Joint Stock Company (Vitaplas)	39.25
8	-do-	-do-	Vietnam	Any country including Vietnam	Any	75.00
9	-do-	-do-	Any country other than Vietnam	Vietnam	Any	75.00

Key Points to Note

Duration of Duty: The anti-dumping duty will be levied for a period of five years from the date of publication of the notification in the Official Gazette, unless revoked, superseded, or amended earlier.
Currency of Payment: The duty is payable in Indian currency.
Exchange Rate: The applicable exchange rate for calculating the duty will be determined based on the rate specified by the Government of India under Section 14 of the Customs Act, 1962. The relevant date for determining the exchange rate will be the date of presentation of the bill of entry under Section 46 of the Customs Act.

Implications of the Notification

The imposition of anti-dumping duties is a significant step to safeguard the interests of the domestic industry. By addressing the issue of dumping, the government aims to create a level playing field for Indian manufacturers of Calcium Carbonate Filler Masterbatch. This measure will help prevent unfair competition, ensure fair pricing, and promote the growth of the domestic industry.

Conclusion

The Ministry of Finance’s notification reflects India’s commitment to protecting its domestic industries from the adverse effects of dumping. By imposing anti-dumping duties, the government ensures that Indian manufacturers can compete fairly in the market, fostering economic growth and stability. Businesses importing Calcium Carbonate Filler Masterbatch from Vietnam or other countries must now comply with the new duty structure to avoid penalties.

In case you face any issues related to Indirect Tax-Customs, GST, Foreign Trade Policy (FTP), Arbitration matters and Central Licensing and related advisory matters in India then please feel free to get in touch with SJ EXIM Services.

We offer Legal advice and litigation support in matters related to Indirect Tax-Customs, FTP, other Indirect Tax matters & Arbitration law, all sorts of Central licensing and related matters. Come and explore the new way of doing business with us!

Source: CBIC, Ministry of Finance, Govt. of India

Disclaimer

Handy Download:

Customs Notification (ADD)Download

Connect with us for more-

@ Team S J EXIM SERVICES, New Delhi, IN

CP: Ms. Shubhra Jha, Founder

Tel: +91-11-4999 2707 I +91-9999005693

Web: www.sjexim.services

EMAIL: operations@sjexim.services I shubhra@sjexim.services

Facebook: www.facebook.com/sjeximservices

LinkedIn: https://www.linkedin.com/company/90794255/admin/feed/posts/

YouTube: https://www.youtube.com/@sjeximIndia

Subscribe our WhatsApp Channel: https://whatsapp.com/channel/0029VaTxDT8JZg4CHEOSoK47

Subscribe our Telegram Channel: https://t.me/sjeximindia

S J EXIM Services