The Central Board of Indirect Taxes and Customs (CBIC) has revised the electronic declaration mechanism for imports of titanium dioxide from China that fall outside the scope of anti-dumping duty. The revised declaration will continue to be furnished in the Bill of Entry to facilitate clearance of eligible imports without levy of the duty.
The Board has also clarified that importers will face recovery of anti-dumping duty, consequential differential duty and interest where the goods are found to have been used or supplied for purposes other than the declared end use.
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The circular implements Notification No. 26/2026-Customs (ADD), dated October 24, 2026, which imposes anti-dumping duty on specified titanium dioxide imports originating in or exported from China PR.
The imports covered by the notification fall under tariff items 2823 00 10, 3206 11 10 and 3206 11 90 of the First Schedule to the Customs Tariff Act, 1975.
According to the circular, the notification restricts the levy of anti-dumping duty to titanium dioxide meant for specified end uses.
Titanium dioxide imported for use in food, pharmaceutical, skin-care, textile and fibre applications is excluded from the scope of the duty, as described in the notification. The exclusion also covers nano or ultrafine titanium dioxide having a particle size below 100 nanometres.
The circular therefore addresses the procedure for identifying and clearing imports that qualify for these exclusions. It does not announce a blanket exclusion for all titanium dioxide imports from China.
CBIC said the electronic declaration facility in the Bill of Entry would continue to ensure that anti-dumping duty is not levied on excluded products and that their clearance is not delayed.
The declaration has been modified to refer to Notification No. 26/2026-Customs (ADD), dated October 24, 2026.
Under the revised wording, importers must declare that the imported goods are for use in products falling within the excluded descriptions relating to food, pharmaceuticals, skin-care, textiles, fibre, nano titanium dioxide or ultrafine titanium dioxide.
The declaration also incorporates an undertaking to pay the applicable anti-dumping duty, together with interest, if any, where the goods are supplied for use in products that do not qualify for exclusion under the notification.
This undertaking operates without prejudice to any other action under the Customs Act or the Customs Tariff Act.
The Board has specifically addressed cases in which the actual use or supply of the imported goods differs from the declared end use.
Where such a departure is detected, anti-dumping duty, along with the consequential differential duty and interest, will be recovered from the importer.
The circular further states that recovery will not prevent authorities from taking other action under the Customs Act, 1962.
The mechanism thus links clearance under the exclusion to the declared use of the goods, while expressly retaining the importer’s liability where subsequent use or supply is inconsistent with that declaration.
The circular records that Notification No. 12/2025-Customs (ADD), dated May 10, 2025, has been rescinded through Notification No. 25/2026-Customs (ADD), dated October 24, 2026.
Separately, Circular No. 16/2025-Customs, dated May 11, 2025, stands superseded by the latest circular.
These changes align the declaration procedure with the anti-dumping duty framework introduced through the October 24, 2026 notification.
CBIC has directed the Directorate General of Systems to modify the existing electronic declaration and issue a suitable advisory on system implementation.
Field formations have also been asked to sensitise officers and issue suitable public notices or standing orders. Any difficulty in implementing the circular may be brought to the Board’s notice.
For importers claiming the exclusions, the central compliance requirement is an accurate declaration of the intended use or excluded product description. The circular facilitates clearance through the electronic declaration while preserving recovery and enforcement powers where the goods are used or supplied contrary to the declared end use.
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