Notification No. 26/2025-Customs (Add), Dated 04-08-2025
1. CBIC Notifies Continuation of Anti-Dumping Duty on Black Toner Imports
The Central Board of Indirect Taxes and Customs (CBIC) has issued a new notification to continue the imposition of anti-dumping duty on imports of ‘Black Toner in powder form’ under tariff heading 3707 of the First Schedule to the Customs Tariff Act. The affected imports originate in or are exported from China PR, Malaysia, and Taiwan. This notification replaces the earlier Notification No. 12/2021-Customs (ADD) dated 5th March 2021. The decision follows the final findings of the designated authority, which confirmed that dumping is still taking place and continues to cause injury to the Indian domestic industry.
2. Scope and Exclusions of the Duty Imposition
The anti-dumping duty applies specifically to black toner in powder form and does not cover other toner variants. The notification explicitly excludes color toner, MICR toner, toner in cartridges, toner meant for OEM use, and toner in liquid form from its scope. The duty rates vary depending on the manufacturer, country of origin, and specific exporter, ensuring a targeted application designed to prevent circumvention and ensure fairness in the domestic market. The structured application of duty also reflects a calibrated approach to prevent blanket imposition that could affect legitimate trade.
3. Duration and Legal Validity of the Anti-Dumping Duty
The duty will remain in force for a period of five years from the date of publication in the Official Gazette unless it is earlier revoked, superseded, or amended. This time-bound application aligns with global trade practices and ensures periodic review of its necessity and effectiveness. The continuation of the duty reinforces the government’s commitment to protecting domestic industries from unfair trade practices while complying with World Trade Organization (WTO) norms.
4. Payment Mechanism and Exchange Rate Application
The notification clarifies that the anti-dumping duty is payable in Indian currency, with the applicable amount calculated based on the exchange rate notified under Section 14 of the Customs Act, 1962. The relevant exchange rate will be that which is in force on the date of presentation of the bill of entry under Section 46 of the Customs Act. This ensures consistency and fairness in the valuation process, providing clear guidance to importers on how the duty should be computed and paid.
