The Ministry of Finance (Department of Revenue) has issued Notification amending multiple earlier notifications to update tariff item codes. The changes have been notified under Section 9A of the Customs Tariff Act, 1975 read with the Anti-Dumping Rules, 1995, and will come into force from May 1, 2026.
The notification introduces targeted amendments in five earlier ADD notifications issued between 2021 and 2025. These amendments primarily involve substitution and expansion of tariff item codes, thereby refining the scope of goods covered under existing anti-dumping measures.
The government has amended Notification No. 31/2021-Customs (ADD) by expanding tariff coverage. The earlier classification “2918 30 90” has been replaced with “2918 30 70, 2918 30 90,” while “2918 99 90” has been substituted with “2918 99 40, 2918 99 90.” This indicates a broader inclusion of goods within the ADD regime under these headings.
Similarly, Notification No. 60/2021-Customs (ADD) has been amended to replace tariff entry “2924 29 90” (including its numeric variant) with “2924 29 91, 2924 29 99,” suggesting further granularity in classification for chemicals or related products falling under this code.
In Notification No. 12/2022-Customs (ADD), two major changes have been carried out. The tariff entry “2924 29 90” has again been substituted with “2924 29 91, 2924 29 99.” Additionally, the earlier entry “2933 39 90” has been replaced with a wider set of codes—“2933 39 70, 2933 39 80, 2933 39 91, 2933 39 99”—indicating a more detailed classification of heterocyclic compounds or similar chemical products under ADD provisions.
Further, Notification No. 23/2024-Customs (ADD) has been amended by replacing tariff item “7305 11 29” with “7305 11 41, 7305 11 49,” likely impacting specific categories of pipes or tubes subject to anti-dumping duty.
Lastly, Notification No. 17/2025-Customs (ADD) has been revised to substitute tariff code “2922 19 90” with “2922 19 30, 2922 19 90,” thereby expanding the scope of goods covered within this classification.
From a regulatory standpoint, the amendments reflect the government’s continued effort to align tariff classifications with evolving trade patterns and product differentiation, ensuring that anti-dumping measures remain effective and accurately targeted. By introducing more specific tariff lines, the authorities aim to prevent circumvention of duties through misclassification or minor product variations.
For importers and trade stakeholders, the notification assumes importance as it may alter duty applicability, compliance requirements, and product classification strategies. Businesses dealing in chemicals, intermediates, and certain industrial goods must reassess their import documentation and classification practices in light of the revised tariff entries.
Overall, the notification underscores the dynamic nature of India’s trade remedy framework, where periodic refinements in tariff codes play a crucial role in maintaining the integrity and effectiveness of anti-dumping duties.
Notification Details
Notification No. 06/2026-Customs (ADD)
Date: 30/04/2026
