Customs orders provisional assessment on Malaysian hydraulic rock breaker imports

The Central Board of Indirect Taxes and Customs (CBIC) has issued Customs Notification 27/2026, ordering provisional assessment for hydraulic rock breakers and alloy steel chisels imported from Malaysia. This directive is implemented amid an active anti-dumping circumvention probe concerning these specific goods. Provisional assessment is a regulatory mechanism that allows goods to clear customs before final duty liability is determined, typically by requiring importers to furnish security bonds or bank guarantees.

In practice, importers bringing in these construction tools from Malaysia can no longer clear shipments under standard final duty rates. The old position permitted routine clearance, whereas the new position holds final duty assessment pending the outcome of the anti-dumping circumvention inquiry. Importers and customs brokers must review active supply chain agreements and prepare for potential duty adjustments or security requirements mandated by Customs Notification 27/2026.

Tax professionals advising manufacturing or construction clients should track the progress of the anti-dumping investigation to anticipate final duty liabilities. Bottom line: importers must account for provisional pricing risks and potential cash flow impacts on Malaysian machinery shipments.