Section 9A lets the Central Government impose a duty, by notification, when an article is exported to India at less than its normal value. The duty cannot exceed the margin of dumping, which is the difference between the export price and the normal value. Normal value is the comparable price in the exporting country, or, where that is not usable, a price to a third country or a cost of production with a reasonable addition for costs and profit.

Section 9 deals with goods that benefit from a subsidy in the country of export or production. The duty may be imposed only if the subsidy is tied to export performance, or to the use of domestic goods over imported goods, or has been given to a limited number of persons. Like anti-dumping duty, it is charged in addition to other duties.

Under Section 8B, if the Government is satisfied after an enquiry that an article is imported in such increased quantity and under such conditions that it causes or threatens serious injury to domestic industry, it may apply safeguard measures. These include a safeguard duty or a tariff-rate quota.

• Anti-dumping duty: five years from imposition, unless revoked earlier. A review can extend it for up to five years more (Section 9A(5)).
• Countervailing duty: five years from imposition, with the same kind of extension on review (Section 9(6)).
• Safeguard measures: four years, extendable, but never beyond ten years from when they were first applied (Section 8B(8)).

Yes, provisionally. Anti-dumping duty can be imposed on a provisional estimate, and if it exceeds the final margin, the excess is reduced and refunded (Section 9A(2)). Provisional safeguard measures may last no more than two hundred days, and the duty is refunded if the final finding is no serious injury (Section 8B(5)).

In limited cases. Where there is massive dumping in a short time, and a history of dumping, the Government may levy anti-dumping duty from a date up to ninety days before the provisional duty (Section 9A(3)). A similar ninety-day rule exists for countervailing duty (Section 9(4)).

The Act says no. Section 9A(1A) lets the Government extend the duty where the article is altered in name or composition, imported unassembled, or routed through another country, if that makes the duty ineffective. Section 9A(1B) lets it modify the duty where the exporter absorbs it.

• Developing countries whose share of imports is below the thresholds in Section 8B(2) (three per cent each, or nine per cent in aggregate) are outside safeguard measures.
• Section 8B(6), 9(2A) and 9A(2A): these measures do not apply to a hundred per cent export-oriented undertaking or an SEZ unit, unless the notification says so, or the goods are cleared into the domestic tariff area.

No. Section 9B says an article shall not be subjected to both countervailing duty and anti-dumping duty for the same situation of dumping or export subsidy.

Section 9AA says that if an importer proves to the Government's satisfaction that the anti-dumping duty paid is above the actual margin of dumping, the duty is reduced and the excess is refunded to that importer. The Act sets a process, so ask your advisor before you rely on it.

Section 9C gives an appeal to the Customs, Excise and Service Tax Appellate Tribunal against the order of determination or review, on the existence, degree and effect of any subsidy, dumping, or the import surge behind a safeguard duty. The appeal is filed within ninety days, with a fee of fifteen thousand rupees, and it is heard by a Special Bench.

The Directorate General of Trade Remedies (DGTR), under the Ministry of Commerce, runs investigations and publishes findings on dgtr.gov.in. The Ministry of Finance notifies the duty, and the notifications are on cbic.gov.in. Check both before you place an order.

Yes. Send us the product, the code and the country of origin. We will check the current notifications and tell you before you commit to the order.