The Central Government has issued Notification introducing a targeted amendment to the existing countervailing duty (CVD) framework on subsidized imports. 

The notification modifies the earlier Notification No. 04/2024-Customs (CVD) by revising specific tariff classifications applicable to certain goods, with effect from May 1, 2026. 

The amendment has been issued under the powers conferred by Section 9(1) and 9(6) of the Customs Tariff Act, 1975, read with Rules 20, 22, and 24 of the Customs Tariff (Identification, Assessment and Collection of Countervailing Duty on Subsidized Articles and for Determination of Injury) Rules, 1995. These provisions empower the government to impose and modify countervailing duties to offset subsidies granted by exporting countries that may harm domestic industry.

As per the notification, the tariff item “7305 11 29” has been substituted wherever it appeared in the principal notification with two new tariff entries—“7305 11 41” and “7305 11 49.” This substitution indicates a refinement in classification, likely aimed at better aligning the duty structure with more specific categories of goods.

Tariff heading 7305 generally covers other tubes and pipes (for example, welded), having circular cross-sections, of iron or steel, with an external diameter exceeding 406.4 mm. The newly inserted tariff items suggest a more granular classification within this category, which may have implications for importers dealing in large-diameter steel pipes, particularly those used in infrastructure, oil and gas pipelines, and heavy industrial applications.

Notification Details

Notification No. 01/2026-Customs (CVD)

Date: 30/04/2026

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