Provisional Customs Assessment and Extra Guarantee on Glufosinate Imports from China PR
The Central Board of Indirect Taxes & Customs (CBIC) has instructed Customs formations across India to shift imports of “Glufosinate and its salt” originating in or exported from China PR to provisional assessment. This follows the initiation of an anti-absorption review by the Designated Authority and the issuance of Notification No. 14/2026-Customs (ADD) dated 3rd July 2026.
Under this framework, officers are required to collect an additional guarantee of 7.04 USD per kg from importers, over and above the existing anti-dumping duty already applicable under Notification No. 09/2025-Customs (ADD) dated 08th May 2025. Simultaneously, strict adherence to the Minimum Import Price (MIP) stipulated by DGFT is mandated.
Background: Anti-dumping duty on Glufosinate from China PR
Initial imposition of anti-dumping duty
The Central Government had earlier levied anti-dumping duty on imports of “Glufosinate and its salt” from People’s Republic of China through:
Notification No. 09/2025-Customs (ADD)dated 08th May 2025, issued under the Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995.
This duty was intended to neutralize injurious dumping and protect the domestic industry from unfairly priced imports.
Trigger for anti-absorption review
Subsequent to the anti-dumping measure, the Designated Authority initiated an anti-absorption review investigation via:
- Initiation notification
F. No. 7/02/2026-DGTRdated 02nd March 2026.
The review was commenced to examine whether the imposed anti-dumping duty had been absorbed—for instance, by exporters or foreign producers adjusting prices in a manner that effectively negates the intended trade-remedial effect.
In line with sub-rule (5) of rule 30 of the said Anti-Dumping Rules, the Government issued:
Notification No. 14/2026-Customs (ADD)dated 3rd July 2026
directing provisional assessment of the relevant imports while the anti-absorption investigation remains ongoing.
Provisional assessment mandated for Glufosinate imports
Legal basis for provisional assessment
The instruction makes it clear that, pending the final outcome of the ongoing investigation, import consignments of “Glufosinate and its salt”:
- originating in, or
- exported from
China PR, and already attracting anti-dumping duty under Notification No. 09/2025-Customs (ADD) dated 08th May 2025, are now to be provisionally assessed.