Extension of Anti-Dumping Duty on Aluminium Foil Imports: Key Changes up to 15 December 2026

The Central Government has extended the existing anti-dumping duty on imports of ‘Aluminium Foil’ originating in, or exported from, China PR, Malaysia, Thailand and Indonesia. This continuation is effected through Notification No. 10/2026-Customs (ADD) dated 10 June 2026, which amends Notification No. 51/2021-Customs (ADD) dated 16 September 2021.

This change ensures that the anti-dumping duty already in place on specified aluminium foil products will now remain effective up to and including 15 December 2026, unless the Government issues an earlier notification to revoke, supersede, or modify it.

Legislative Background and Enabling Provisions

Statutory Authority

The extension of anti-dumping duty has been notified by the Ministry of Finance (Department of Revenue) under:

  • Section 9A of the Customs Tariff Act, 1975 (51 of 1975) – sub-sections (1) and (5); and
  • 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 (commonly known as the Anti-Dumping Rules, 1995).

These provisions empower the Central Government to:

  • Impose anti-dumping duty where goods are exported to India at less than their normal value, causing injury to the domestic industry (Section 9A(1)), and
  • Review and continue such duty beyond the initial period if circumstances so require (Section 9A(5)), read with Rules 18 and 23.

Original Imposition of Duty – Notification No. 51/2021-Customs (ADD)

The foundational levy on aluminium foil was introduced via Notification No. 51/2021-Customs (ADD) dated 16 September 2021, published as G.S.R. 637(E) in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i).

That notification prescribed anti-dumping duties on specified varieties of ‘Aluminium Foil’ originating in or exported from China PR, Malaysia, Thailand and Indonesia. The rates, product coverage, and procedural aspects were detailed in that principal notification.

The new Notification No. 10/2026-Customs (ADD) does not alter the product scope or duty rates already prescribed in Notification No. 51/2021-Customs (ADD); it only extends the effective period through insertion of an additional paragraph.

Nature of the 2026 Amendment

Insertion of New Paragraph in the Original Notification

The operative change under Notification No. 10/2026-Customs (ADD) is a straightforward textual amendment. In the principal Notification No. 51/2021-Customs (ADD):

  • A new paragraph 3 is inserted after paragraph 2 and before the Explanation.

The text inserted reads as follows:

“3. Notwithstanding anything contained in paragraph 2, the anti-dumping duty imposed under this notification shall remain in force up to and inclusive of the 15th December, 2026, unless revoked, superseded or amended earlier.”

This clause overrides any earlier sunset date mentioned in paragraph 2 and clearly sets out that the levy will now continue till 15 December 2026 (inclusive).

Continuity and Conditional Nature

The extension is not absolute or unconditional. The newly inserted paragraph uses the expression “unless revoked, superseded or amended earlier”, indicating that:

  • The Government preserves its power to:
    • Withdraw the duty before 15 December 2026,
    • Replace it with another notification (supersession), or
    • Modify the existing notification (amendment), including rate or coverage changes.
  • Until such a change is notified, the anti-dumping duty continues automatically up to the stated date.