In four situations the proper officer may assess the duty provisionally, if the importer or exporter furnishes such security as the officer deems fit for the deficiency, if any, between the provisional and final duty. Since the Finance Act, 2025 the proper officer must finalise the provisional...
Read Complete Guide →The rules came into force on 1 January 1995. Rule 2 defines domestic industry (producers as a whole, or those whose output is a major proportion, with related producers excluded in the cases the rule describes), interested party, like article and specified country. Rule 3 lets the Central...
The designated authority starts an investigation on a written application by or on behalf of the domestic industry, or suo motu on information from a Customs Commissioner or another source. It must not initiate if supporting producers account for less than twenty five per cent of total production...
Under rule 10, an article is dumped if exported to India at a price less than its normal value. The designated authority determines normal value, export price and the margin, taking into account, inter alia, the eight paragraphs of Annexure I. Costs normally come from the exporter's own records...
Under rule 11, the designated authority records a finding that imports from specified countries cause or threaten material injury, or materially retard the establishment of an industry. Annexure II requires an objective examination of volume, price effects and impact on producers, and a cumulative...
The designated authority records a preliminary finding and issues a public notice (rule 12). The Central Government may then impose a provisional duty not exceeding the margin of dumping, but not before sixty days from the public notice of initiation, and for not more than six months, extendable to...
The designated authority must give its final finding within one year of initiation (extendable by the Central Government by six months in special circumstances). The Central Government may levy duty within three months of publication, not exceeding the margin of dumping. Duty takes effect from...
Rule 22 gives exporters that did not export during the period of investigation and are not related to those subject to duty a periodical review for an individual margin. Rule 23 says duty stays only as long as needed and, for a definitive duty, runs for not more than five years unless a review...
Circumvention is a change in the pattern of trade caused by a practice, process or work with insufficient cause or economic justification other than the duty, where there is evidence of injury or undermined remedial effect and of dumping. Rule 25(2) lists assembly in India or elsewhere (with a...
The rules came into force on 1 January 1995. Rule 2 defines domestic industry, interested party, like article, period of investigation and specified country. Rule 3 lets the Central Government appoint a designated authority not below Joint Secretary rank. Rule 4 gives it five duties, from...
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