Anti-Dumping Duties and Provisional Assessment on Insoluble Sulphur Imports from China and Japan

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Dated: 06.07.2026

Anti-Dumping Duties and Provisional Assessment on Insoluble Sulphur Imports from China and Japan

The Government of India has recently issued important notifications regarding the import of Insoluble Sulphur, particularly focusing on anti-dumping duties and provisional assessment procedures for goods originating from China and Japan. This article provides a comprehensive overview of these measures, their implications, and the steps importers must follow.

Background: Why Anti-Dumping Duties?

Anti-dumping duties are imposed to protect domestic industries from unfair trade practices, such as the import of goods at prices below their normal value, which can cause material injury to local manufacturers. In the case of Insoluble Sulphur—a critical raw material used in the rubber and tyre industry—investigations revealed that imports from China and Japan were being dumped in the Indian market, harming domestic producers.

Key Notifications and Their Impact

1. Imposition of Anti-Dumping Duty (Notification No. 13/2025-Customs (ADD))
Date Issued: 6th June 2025
Scope: Applies to Insoluble Sulphur falling under tariff items 38123930, 28020010, and 38249900.
Countries Covered: China PR and Japan

Findings:

Insoluble Sulphur was exported at prices below normal value (dumping).
Dumping caused material injury to the Indian industry.
A causal link was established between dumping and injury.

Duty Rates:

From China PR (any producer/exporter): USD 307 per MT
From Japan (Shikoku Chemicals Corporation): USD 259 per MT
From Japan (other producers/exporters): USD 358 per MT

Duration: Duty is applicable for five years from the date of notification, unless amended or revoked earlier.

2. Provisional Assessment and Guarantee Requirement (Instruction No. 12/2026-Customs)

Date Issued: 3rd July 2026
Context: An anti-absorption review investigation was initiated for imports from China, indicating a possible need to increase the anti-dumping duty.

Provisional Assessment:

Imports from China are subject to provisional assessment pending the outcome of the review.
Importers must furnish a sufficient guarantee to cover a potential increase in duty, estimated at an additional USD 170–180 per MT.
This guarantee is in addition to the existing anti-dumping duty.

Compliance: Customs officers are instructed to ensure strict adherence to these requirements.

Step-by-Step Guide for Importers

Check Product Classification: Ensure your imports fall under the specified tariff items (38123930, 28020010, 38249900).

Determine Country of Origin and Export: Duties and procedures differ based on whether the goods originate from or are exported from China or Japan.

Calculate Applicable Duty: Refer to the duty rates in the notification and apply the correct rate based on the producer/exporter.

Furnish Guarantee (for Chinese Imports): Provide a guarantee covering the estimated additional duty (USD 170–180 per MT) as required during provisional assessment.

Stay Updated: Monitor further notifications for changes following the anti-absorption review.

Implications for the Industry

For Importers: Increased compliance requirements and potential cost escalation due to higher duties and guarantee obligations.
For Domestic Producers: Enhanced protection against unfairly priced imports, supporting local industry viability.
For Customs Authorities: Need for vigilant enforcement and monitoring of compliance with the new procedures.

Conclusion

The recent government notifications on Insoluble Sulphur imports underscore India’s commitment to fair trade and the protection of domestic industries. Importers must carefully follow the updated procedures, ensure timely furnishing of guarantees, and stay informed about ongoing investigations and potential duty revisions.

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

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