New shipper explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Anti-dumping duty is not permanent. Rules 22 to 24 deal with what happens after duty is in place: an exporter that did not ship during the original investigation can ask for its own margin (rule 22), duty is reviewed and in any case lapses after five years unless a review shows it should continue (rule 23), and the designated authority may look into dumping into India that injures another WTO member's industry (rule 24).
This article reads the rules as amended up to the CBIC text dated 1 February 2021 (no amending notification found in CBIC's 2023-2026 lists; 2021-2022 not re-checked). Later notifications should be checked before you rely on the current text.
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 concludes that expiry would likely lead to continued or recurring dumping and injury. A review must be concluded within twelve months and at least three months before expiry.
Rule 22: exporters not originally investigated
The review (rule 22(1))
If a product is subject to anti-dumping duty, the designated authority carries out a periodical review to determine individual margins of dumping for exporters or producers in the exporting country who have not exported the product to India during the period of investigation, provided they show that they are not related to any exporter or producer in that country who is subject to the duty.
Duty during the review (rule 22(2))
The Central Government shall not levy duty under section 9A(1) of the Customs Tariff Act on imports from such exporters or producers during the period of review. The proviso lets the Government resort to provisional assessment and ask for a guarantee from the importer if the designated authority so recommends. If the review results in a determination of dumping, duty may be levied retrospectively from the date of initiation of the review.
Extending an existing rate (rule 22(3))
Sub-rule (3), inserted by Notification No. 9/2020-Cus. (N.T.) dated 2-2-2020, says the duty already imposed for co-operative un-sampled exporters or producers may also be extended to exporters or producers not originally investigated. An Explanation under it was omitted with effect from 2-2-2021 by Notification No. 10/2021-Cus. (N.T.).
Compare this with the corresponding countervailing duty rule 23A, covered in our article on Rules 19 to 23A of the CVD rules.
| Element | Rule 22 position |
|---|---|
| Who qualifies | Exporters or producers who did not export to India during the period of investigation and are not related to those subject to duty |
| Duty during review | Not levied under section 9A(1) |
| Safeguard for revenue | Provisional assessment and a guarantee, if the designated authority recommends |
| If dumping is found | Duty may be levied retrospectively from initiation of the review |
| Existing duty for co-operative un-sampled exporters | May be extended to exporters not originally investigated (22(3)) |
An example: Baltic Steel Works began exporting to India only after the original period of investigation closed. It shows it has no link with the exporters paying duty and asks for a review. While the review runs, imports from Baltic are not charged duty under section 9A(1), but the importer may be asked to furnish a guarantee against a later levy. If the review finds dumping, duty can be charged back to the date the review began.
Rule 23: review and the five-year limit
Rule 23(1) to (1B) were substituted by Notification No. 15/2011-Cus. (N.T.) dated 1-3-2011.
The three layers
- Rule 23(1): any anti-dumping duty imposed under section 9A shall remain in force so long as and to the extent necessary to counteract dumping which is causing injury.
- Rule 23(1A): the designated authority reviews the need for continued imposition, where warranted, on its own initiative or on request by an interested party who submits positive information substantiating the need, after a reasonable period since the definitive duty was imposed. It recommends withdrawal where it concludes that injury to the domestic industry is not likely to continue or recur if the duty is removed or varied.
- Rule 23(1B): despite (1) or (1A), any definitive duty is effective for a period not exceeding five years from the date of its imposition, unless the authority concludes, on a review initiated before that period ends, on its own initiative or on a duly substantiated request by or on behalf of the domestic industry made within a reasonable time before expiry, that expiry is likely to lead to continuation or recurrence of dumping and injury.
Timing and procedure
| Sub-rule | Requirement |
|---|---|
| 23(2) | A review under sub-rule (1A) or (1B) must be concluded within twelve months of initiation. Sub-rule (2) was substituted by Notification No. 84/2021-Cus. (N.T.) dated 27-10-2021 to cover both |
| Proviso to 23(2) | Notwithstanding rule 17, the review is completed at least three months prior to expiry of the duty under review. Inserted with effect from 1-7-2021 by Notification No. 10/2021 |
| 23(3) | Rules 6, 7, 8, 9, 10, 11, 16, 17, 18, 19 and 20 apply mutatis mutandis to a review, subject to sub-rule (2) |
So a review follows the same path as the original investigation: public notice, information, confidentiality, margin and injury findings, disclosure and a recommendation to the Central Government. Our article on Rules 17 to 21A covers the levy mechanics that the review borrows.
Diary points for producers and importers
Producers who want duty to continue must be ready with a substantiated request well before the five years run out. The rule says the review must be initiated before the period ends, and the proviso requires completion three months before expiry. Importers should track the date of imposition so that landed cost projections do not assume duty beyond five years or ignore a review under way. The rule itself prints no duty rates; the duty notification carries those.
Rule 24: dumping that injures a third country
Rule 24(1) permits the designated authority to investigate dumping alleged to be taking place into India and causing injury to the domestic industry of any third country which is a member of the World Trade Organisation. Rule 24(2) says that in such cases the authority follows the procedures laid down in Article 14 of the Agreement on Implementation of Article VI of the General Agreement on Tariff and Trade, 1994, as contained in the Final Act of Uruguay Round Multilateral Trade Negotiations. The rules print nothing about Article 14's content, so this article does not summarise it. For the framework behind such provisions, see our piece on WTO agreements that shape Indian export compliance.
If duty affects your business and you need a plan for a sunset review or a new shipper request, our legal consultation team can help.
Need help with a review?
Reviews are time-bound and evidence-led. Our legal consultation specialists can help domestic producers prepare a substantiated sunset request and help exporters and importers respond or seek a new shipper margin under rule 22.
Key takeaways
- Rule 22 lets exporters who did not ship during the original period of investigation, and who are unrelated to those paying duty, seek their own margin.
- No section 9A(1) duty during the new shipper review, but provisional assessment and a guarantee may be required.
- A definitive duty lasts not more than five years unless a review concludes dumping and injury would likely continue or recur.
- Reviews must be concluded within twelve months and at least three months before expiry.
- Most investigation rules apply to a review mutatis mutandis.
- Rule 24 allows investigation of dumping into India that injures a third WTO member's industry.
Read next
- Rules 17-21A: final findings, levy, commencement and refund
- Rules 25-28: circumvention investigation and review
- CVD rules 19-23A: final findings, levy, refund and new shipper review
- Anti-dumping duty levy and process
Disclaimer: Based on the Customs Tariff Act rules named above as published on the CBIC Tax Information Portal or in the Gazette, as consulted on 3 October 2026. Later notifications, duty notifications and the Customs Tariff Act, 1975 should be checked. This article is general information, not legal advice; check the official text before acting.