- Anti-dumping, countervailing and safeguard duties are extra duties on specified imports, recommended by DGTR and imposed by the Finance Ministry.
- Rates often vary by named producer and country; the producer on your invoice must match the notification.
- The duty also raises the IGST base, so landed cost rises by more than the duty itself.
Three duties, three purposes
On top of ordinary customs duty, India can levy extra duties to protect domestic producers from unfair or sudden import surges. All three are separate from basic customs duty and IGST.
| Duty | Targets | Basis | Usually lasts |
|---|---|---|---|
| Anti-dumping (ADD) | Goods sold into India below normal value | DGTR finds dumping, injury and a causal link | Five years, extendable after a sunset review |
| Countervailing (CVD) | Goods benefiting from foreign government subsidy | Subsidy and injury established | Five years |
| Safeguard | A sudden surge of imports, even if fairly traded | Serious injury or threat to domestic industry | Short term: initially up to four years, in total not more than ten |
The investigating body is the Directorate General of Trade Remedies (DGTR) under the Commerce Ministry. It recommends; the Finance Ministry decides whether to impose the duty, which then appears as a customs notification.
What it does to your landed cost
What an anti-dumping duty adds to a ₹1 lakh import
Illustrative: BCD 10%, SWS 10% of BCD, ADD 25% of assessable value, IGST 18%. Hover or tab to a segment.
Show as a table
| Component | Without ADD | With ADD |
|---|---|---|
| Assessable value | ₹1,00,000 | ₹1,00,000 |
| Basic customs duty | ₹10,000 | ₹10,000 |
| Social Welfare Surcharge | ₹1,000 | ₹1,000 |
| Anti-dumping duty | nil | ₹25,000 |
| IGST | ₹19,980 | ₹24,480 |
| Landed cost | ₹1,30,980 | ₹1,60,480 |
The duty is often charged as a percentage of CIF value, but it can also be a fixed amount per tonne or per unit, or the difference between a floor price and the invoice price. The exact form is in the notification for that product.
How to check before you import
- Start with the exact HS code. Duties are set for named products, usually at the 8-digit level, with a description. A product just outside the description is not covered, and one just inside is.
- Find the notification for that code and country of origin on the CBIC or DGTR site, and check it is still in force.
- Read the producer table. Rates usually differ by named producer and exporter, with a residual rate for others. The producer's name on your invoice and certificate must match the notification.
- Check the origin and the route. Many duties are by country of origin or export. Re-routing the goods through a third country is treated as circumvention.
- Add it to the cost. Price the duty into your landed cost before you commit to the order.
Duty can be demanded after clearance. If customs finds the goods were covered by a duty that was not paid, it can raise a demand with interest. See customs notices and appeals.
Other levies that sit on the same bill
Where the same goods attract several levies, the order of calculation matters. The bill of entry duty calculator applies them in sequence; do not add percentages by hand.
How EXIMnx helps: EXIMnx's duty calculator layers BCD, surcharge, other levies and IGST on an HS code and shows the landed cost per item before you place the order. See the Import module.
Frequently asked questions
Who recommends anti-dumping duty in India?
The Directorate General of Trade Remedies (DGTR) recommends; the Finance Ministry decides and customs notifies it.
How long does anti-dumping duty last?
Usually five years, extendable after a sunset review.
Does anti-dumping duty change the IGST?
Yes. IGST is charged on value plus all duties, so it raises the IGST base.
- DGTR, investigations and final findings: dgtr.gov.in
- CBIC, customs tariff and duty notifications: cbic.gov.in
This guide is a practical overview, not legal or tax advice. Rules, rates and procedures change by notification; confirm against the current text before you act.
