New Anti-Dumping Duty Regime on Toluene Di-Isocyanate (TDI 80:20) from European Union and Saudi Arabia
The Ministry of Finance has introduced a new phase of anti-dumping protection for the domestic Toluene Di-Isocyanate industry through Notification No. 03/2026-Customs (ADD) dated 10th February, 2026. This notification prescribes producer-specific anti-dumping duty on imports of “Toluene Di-Isocyanate (TDI) having isomer content in the ratio of 80:20” (TDI 80:20) originating in, or exported from, the European Union and Saudi Arabia.
The anti-dumping duty has been imposed under Section 9A of the Customs Tariff Act, 1975, based on the recommendations of the designated authority, and replaces the earlier Notification No. 28/2021-Customs (ADD) dated 27th April, 2021.
Background and Legal Context
Legal framework for anti-dumping duty
Anti-dumping duty on imported goods is governed by:
Section 9Aof the Customs Tariff Act, 1975- The Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995
The present notification specifically refers to:
Section 9A(1)andSection 9A(5)of the Customs Tariff Act, 1975Rule 18,Rule 20andRule 23of the 1995 Anti-dumping Rules
These provisions empower the Central Government to impose, continue, review, and modify anti-dumping duties when dumped imports cause or threaten to cause material injury to domestic industry.
Role of the designated authority and final findings
The designated authority (DGTR) conducted a sunset review in the matter of imports of “Toluene Di-Isocyanate (TDI) having isomer content in the ratio of 80:20” under tariff item 2929 10 20 of the First Schedule to the Customs Tariff Act, 1975, from the European Union and Saudi Arabia.
The final findings were notified vide notification No. 7/14/2024-DGTR dated 12th November, 2025 and published in the Gazette of India, Extraordinary, Part I, Section 1. The authority concluded, inter alia, that:
- If the existing anti-dumping duty were to lapse, there is a likelihood of continuation of dumping of these goods from the subject countries.
- Such continued dumping would likely result in continued injury or threat of injury to the domestic producers of TDI 80:20.
- Accordingly, the authority recommended continued imposition of anti-dumping duties on imports of the said goods from the European Union and Saudi Arabia.
Based on these final findings, the Central Government has accepted the recommendation and issued Notification No. 03/2026-Customs (ADD).
Scope of Goods and Customs Classification
Description and classification of goods
The subject goods covered by the notification are:
“Toluene Di-Isocyanate (TDI) having isomer content in the ratio of 80:20”
Key points on product scope:
- Classified under tariff item 2929 10 20 of the First Schedule to the Customs Tariff Act, 1975.
- The notification clarifies that the Customs classification is indicative only and does not restrict the scope of the goods investigated.
- The investigation and resulting duty are limited strictly to TDI with isomer content in the ratio of 80:20.
- All other grades of TDI are explicitly outside the scope of these anti-dumping measures.
Subject countries and trade flows covered
The notification deals with:
- Country of origin: European Union, Saudi Arabia
- Country of export: European Union, Saudi Arabia, and any other country routing such goods
Anti-dumping duty is applied based on combinations of:
- Tariff item – 2929 10 20
- Description of goods – TDI 80:20
- Country of origin
- Country of export