CBIC Extends ADD on imports of Decor Paper from China PR

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Dated: 23.09.2026

CBIC Extends ADD on imports of Decor Paper from China PR

The Central Government has extended the operation of the anti-dumping duty imposed under Notification No. 77/2021-Customs (ADD) dated 27 December 2021 until 26 March 2027, unless the levy is revoked, superseded or amended earlier.

The extension has been notified by the Ministry of Finance, Department of Revenue through Notification No. 23/2026-Customs (ADD) dated 22 September 2026.

Amendment to Notification No. 77/2021-Customs (ADD)

The latest notification does not create a new anti-dumping duty. Instead, it makes a further amendment to the existing principal Notification No. 77/2021-Customs (ADD) dated 27 December 2021.
The Government has inserted a new paragraph 3 after paragraph 2 and before the Explanation in the principal notification.
The newly inserted provision states that, notwithstanding anything contained in paragraph 2, the anti-dumping duty imposed under the notification will remain in force up to and inclusive of 26 March 2027, unless it is revoked, superseded or amended before that date.
Accordingly, importers dealing in goods covered by the principal notification will need to continue considering the applicable anti-dumping duty liability through 26 March 2027, subject to any intervening notification.

Statutory Authority for the Extension

Notification No. 23/2026-Customs (ADD) has been issued by the Central Government in exercise of powers under Section 9A(1) and Section 9A(5) of the Customs Tariff Act, 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.
Section 9A provides the statutory framework for imposition and continuation of anti-dumping duties on dumped imports, while the 1995 Rules govern investigation, determination and administration of such measures.

Principal Notification Issued in December 2021

The notification being amended is Notification No. 77/2021-Customs (ADD) dated 27 December 2021, published as G.S.R. 882(E) in the Gazette of India.
The latest Gazette notification also records that the principal notification had most recently been amended through Notification No. 19/2025-Customs (ADD) dated 24 June 2025, published as G.S.R. 407(E).
Thus, Notification No. 23/2026 is a further amendment to the existing anti-dumping duty framework rather than an independent levy.

What Changes From September 22, 2026?

The substantive change made by Notification No. 23/2026-Customs (ADD) is limited but commercially important: it extends the life of the anti-dumping duty already imposed under Notification No. 77/2021.
The newly inserted paragraph overrides the duration contemplated in paragraph 2 of the principal notification and keeps the ADD operative until 26 March 2027, unless an earlier government action revokes, supersedes or modifies it.
The present two-page amendment notification itself does not reproduce the product description, tariff/HSN headings, countries of origin/export, producers/exporters or applicable ADD rates contained in the principal notification. Therefore, those particulars should not be inferred from Notification No. 23/2026 alone.

Compliance Impact for Importers

The notification is relevant for importers, Customs Brokers and trade compliance teams handling goods falling within the scope of Notification No. 77/2021-Customs (ADD).
For imports covered by that principal notification, businesses should continue checking the applicable anti-dumping duty during customs assessment through the extended period. Particular attention should be given to the precise product description, country of origin, country of export, producer/exporter combination and applicable rate specified in the principal notification.
This is important because Notification No. 23/2026 merely extends the duration of the existing measure; it does not, on its face, replace the underlying product- and exporter-specific conditions.

Key Takeaway

Through Notification No. 23/2026-Customs (ADD), the Ministry of Finance has continued the anti-dumping duty imposed under Notification No. 77/2021-Customs (ADD) until 26 March 2027.

The amendment is essentially a time-extension measure. It does not itself prescribe a fresh ADD rate or reproduce the underlying product and country coverage. Importers should therefore read the latest notification together with the principal notification and its amendments to determine the actual duty liability applicable to a particular import.

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

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