Anti-Dumping Duty Exemptions Made Conditional on Compliance with IGCR Rules

Under Customs Notification 28/2026-Customs (ADD), specified anti-dumping duty exclusions have been made strictly conditional upon compliance with the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2022 (IGCR Rules). Anti-dumping duties are extra tariffs levied by governments on imported goods that are priced below fair market value to protect domestic industries. The IGCR framework governs how importers utilize imported materials for specific manufacturing or end-use purposes under concessional or exempted duty structures.

Previously, certain anti-dumping duty exemptions operated under distinct or simpler verification tracks; the new notification pulls them under the rigorous IGCR compliance mechanism. Importers and industrial consumers must immediately map their raw material procurement against the IGCR, 2022 framework to safeguard their anti-dumping duty exclusions. Tax consultants should review client supply chains, update end-use records, and ensure all mandatory electronic filings under the IGCR portal are completed accurately.

Monitor upcoming customs circulars for operational guidelines on these revised exemption conditions.