CBIC Imposes Countervailing Duty on Calcium Carbonate Filler Masterbatch Imports from Vietnam for Five Years

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Dated: 24.09.2026

CBIC Imposes Countervailing Duty on Calcium Carbonate Filler Masterbatch Imports from Vietnam for Five Years

The Government of India has imposed a definitive Countervailing Duty (CVD) on imports of “Calcium Carbonate Filler Masterbatch” originating in or exported from Vietnam, following findings that the goods were being exported to India at subsidised prices and that such subsidised imports had caused material injury to the Indian domestic industry.

The Ministry of Finance, Department of Revenue, issued Notification No. 4/2026-Customs (CVD), dated 23 September 2026 [G.S.R. 841(E)], prescribing producer-specific CVD ranging from USD 9.11 per MT to USD 69.19 per MT, subject to the conditions specified in the notification.

Product Covered: Calcium Carbonate Filler Masterbatch

The notification covers:

Product: Calcium Carbonate Filler Masterbatch
Tariff Item: 3824 99 00
Country of Origin: Vietnam
Country of Export: Vietnam or other countries, depending upon the relevant entry
Measure: Definitive Countervailing Duty

The measure follows the final findings of the designated authority published under F. No. 6/39/2024-DGTR dated 24 June 2026.
The DGTR concluded that the subject goods had been exported to India from Vietnam at subsidised prices and that the domestic industry had suffered material injury on account of subsidised imports. It consequently recommended imposition of definitive CVD.

Legal Basis for Imposition of CVD

The Central Government imposed the duty by exercising powers under Section 9(1) and Section 9(6) of the Customs Tariff Act, 1975, read with Rules 20 and 22 of the Customs Tariff (Identification, Assessment and Collection of Countervailing Duty on Subsidised Articles and for Determination of Injury) Rules, 1995.
The duty is imposed on the subject goods imported into India according to the producer, origin and export conditions specified in the notification.

Producer-Wise Countervailing Duty

The notification prescribes the following CVD rates:

Sl. No.	Producer	CVD (USD/MT)
1	European Plastic Joint Stock Company (EuroPlast)	15.16
2	Yen Bai European Plastic Joint Stock Company (Yenbai)	15.16
3	Nghe An European Plastic One Member Limited Liability Company (Nghe)	15.16
4	Polyfill Joint Stock Company (Polyfill)	15.16
5	ADC Plastic., JSC	14.20
6	An Tien Industries Joint Stock Company	13.42
7	Vitaplas Joint Stock Company (Vitaplas)	9.11
8	Vietnam Industrial Minerals International Joint Stock Company	16.03
9	US Masterbatch Joint Stock Company	22.52*
10	US Masterbatch Joint Stock Company – Hung Yen Branch	22.52*
11	Any other producer — Vietnam origin	69.19
12	Vietnam-origin goods exported from a country other than Vietnam, any producer	69.19

The producer-specific rates and residual rate are prescribed in the notification’s table.

The lowest specified rate is therefore USD 9.11/MT for Vitaplas, while the residual rate applicable to “any producer” in the circumstances covered by S. Nos. 11 and 12 is USD 69.19/MT.

Important: CVD Will Not Be Collected for Two Producers

A significant feature of the notification concerns US Masterbatch Joint Stock Company and its Hung Yen Branch, listed at S. Nos. 9 and 10.
Although a CVD amount of USD 22.52/MT is specified for these producers, the notification expressly states that this CVD shall not be collected. This is because the combined CVD and the anti-dumping duty imposed under the residual category through Notification No. 37/2025-Customs (ADD) dated 24 December 2025 exceeds the respective injury margin of these producers.
This distinction is important for customs assessment: the existence of a rate in the table does not, by itself, mean that the amount is collectible in every case.

CVD and Anti-Dumping Duty Will Operate Together for Other Entries

The goods are already subject to anti-dumping duty under Notification No. 37/2025-Customs (ADD) dated 24 December 2025.
For S. Nos. 1 to 8, 11 and 12, the Government states that the combined amount of CVD and existing anti-dumping duty does not exceed the respective injury margin. Consequently, the CVD specified in the table will be collected for these entries.
This means importers must examine both trade-remedy measures when assessing the effective duty burden on Calcium Carbonate Filler Masterbatch of Vietnamese origin.

Producer-Specific Rates Subject to Commercial Invoice Declaration

Importers seeking the individual producer-specific rates at S. Nos. 1 to 10 must satisfy an important documentary condition.
A valid commercial invoice must be presented to Customs containing a dated and signed declaration from an identified official of the issuing entity. The declaration must certify, among other things, that the quantity of product covered by the invoice and sold for export to India was manufactured by the specified company in Vietnam and that the information in the invoice is complete and correct.
Where the prescribed invoice is not produced, the notification provides that the duty applicable to “all other producers” will apply.
This makes producer identification and invoice documentation particularly important because the residual rate is USD 69.19/MT, substantially higher than the individual rates prescribed for the named producers.

Duty to Remain in Force for Five Years

The definitive countervailing duty will remain in force for five years from the date of publication of the notification in the Official Gazette, unless it is revoked, superseded or amended earlier.
The duty is payable in Indian currency.

Exchange Rate and Relevant Date

For conversion of the USD-denominated CVD into Indian currency, the applicable exchange rate will be the rate notified by the Ministry of Finance under Section 14 of the Customs Act, 1962.
The relevant date for determining that exchange rate will be the date of presentation of the Bill of Entry under Section 46 of the Customs Act, 1962.

What Importers Should Check

Importers of Calcium Carbonate Filler Masterbatch should now closely verify the HSN/tariff item 3824 99 00, Vietnamese origin of the goods, actual manufacturer, country of export, applicable producer-specific CVD rate, existing anti-dumping duty and the prescribed commercial invoice declaration.

The documentary condition is commercially significant. Failure to establish eligibility for an individual producer rate can result in application of the substantially higher USD 69.19/MT residual CVD rate.

Key Takeaway

With Notification No. 4/2026-Customs (CVD), India has imposed a five-year definitive countervailing duty on Calcium Carbonate Filler Masterbatch under tariff item 3824 99 00 originating in or exported from Vietnam after DGTR found subsidised imports and material injury to the domestic industry.

The notified rates range from USD 9.11 to USD 69.19 per metric tonne. For most specified entries, the CVD operates alongside the existing anti-dumping duty. However, the CVD specified for US Masterbatch Joint Stock Company and its Hung Yen Branch will not be collected because the combined trade-remedy duties would exceed their respective injury margins.

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

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