Law Updates

Subject

Summary: India has enacted definitive anti-dumping duties on imports of Low Ash Metallurgical Coke from Australia, China PR, Colombia, Indonesia, Japan, and Russia. This has been done by means of Notification No. 18/2026-Customs (ADD), issued by the Ministry of Finance, Department of Revenue, on 27 July 2026. This has been notified as G.S.R. 667(E) in the Gazette of India. The Anti-Dumping Duty on Low Ash Metallurgical Coke 2026 will be levied on metallurgical coke with an ash content of less than 18%, subject to certain exceptions. Rates of duty will range from USD 42.95 to USD 128.83 per metric tonne. The duty rate will depend on the country of origin and the country-of-export route, but not on specific producers. The importer, the Customs authority, steel or pig iron manufacturing unit, ferroalloy manufacturing unit, traders, and the procurement team need to assess their product specifications and export route before completing the bill of entry form. The notification is a customs duty. It does not ban imports, give import licenses , or register importers. Low Ash Metallurgical Coke Anti-Dumping Duty 2026 at a Glance Particular Verified details Issuing authority Ministry of Finance, Department of Revenue, Government of India Document type Definitive anti-dumping duty notification Notification number No. 18/2026-Customs (ADD) Gazette reference G.S.R. 667(E), Gazette No. 605 File number CBIC-190349/76/2025-TRU Date of issue and publication 27 July 2026 Legal basis Section 9A (1) and 9A (5), Customs Tariff Act, 1975, read with Rules 18 and 20 of the Anti-Dumping Rules, 1995 Covered product Low Ash Metallurgical Coke, meaning metallurgical coke with ash below 18%, subject to stated exclusions Indicative tariff items 2704 00 10, 2704 00 20, 2704 00 30 and 2704 00 90 Subject countries Australia, China PR, Colombia, Indonesia, Japan and Russia Main stakeholders Importers, actual users, steel and pig iron units, ferroalloy manufacturers, exporters, customs teams and domestic producers Duty range USD 42.95 to USD 128.83 per metric tonne Duration Five years from the date of provisional-duty imposition, unless revoked, amended or superseded earlier Separate compliance deadline Not expressly specified; liability is assessed at import Nature of requirement Mandatory customs levy where the goods and trade route fall within scope The snapshot should not replace shipment-level review. The notification states that tariff classification is only indicative. The product description controls whether the duty applies. The Regulatory Framework The Central Government levied duty under Section 9A of the Customs Tariff Act, 1975. Section 9A provides legal authority to levy anti-dumping duties on products imported into India at less than their normal value if dumping causes injury. Customs (ADD) also refers to Rule 18 and 20 of the Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995. The investigation has been conducted by the Directorate General of Trade Remedies (DGTR). The Ministry of Finance has imposed the customs duty based on DGTR's findings. Both have different roles: one investigates dumping and injury, while the other imposes duties based on the findings. From investigation to definitive duty Preliminary findings by DGTR were released on 14 November 2025. In view of such preliminary findings, the Central Government has imposed provisional duty. Finally, DGTR issued its final findings on 28 April 2026. According to the final findings, it was established that dumping of the subject goods had occurred in India, that the domestic industry had suffered substantial injury, and that the dumped imports were the cause of such injury. With the notification of 27 July 2026, the trade remedy takes the form of definitive duty. This notification does not set a quota or stop covered imports. Imports may continue after payment of the applicable duty and other customs charges. An exclusion may be used only when all stated product, user, end-use, and documentary conditions are met. What Has Changed This has changed from the provisional duty to definitive anti-dumping duty. The definitive regime entails fixed amounts per metric tonne, specific to each country, and applies to all producers. There are further clear exclusions for specific products and uses. Definitive duty now applies to covered Low Ash Metallurgical Coke associated with six subject countries. The duty is a fixed USD amount per metric tonne, converted and paid in Indian currency. The notification covers direct and specified indirect trade routes involving a subject country. No producer receives an individual rate. The table records “Any” under producer. Product description, not tariff code alone, decides coverage. Three categories are outside the duty, with conditions for two actual-user exclusions. The measure has a five-year duration counted from the provisional-duty date, subject to earlier revocation, amendment or supersession. Country-wise definitive duty rates Country linked through origin or export    Producer    Amount    Unit    Currency     Country linked through origin or export Producer Amount Unit Currency Australia Any 71.16 Metric tonne USD China PR Any 128.83 Metric tonne USD Colombia Any 118.55 Metric tonne USD Indonesia Any 67.50 Metric tonne USD Japan Any 42.95 Metric tonne USD Russia Any 84.16 Metric tonne USD The amount for China PR is the highest, while the amount for Japan is the lowest. These figures are duty rates, not product prices. The notification does not provide percentage rates, minimum import prices, producer-specific margins or a separate rate for traders. Scope, Trade Routes and Product Exclusions The core covered product is Low Ash Metallurgical Coke, defined as metallurgical coke with ash content below 18%. The listed tariff items are 2704 00 10, 2704 00 20, 2704 00 30 and 2704 00 90. Because classification is described as indicative, using a different tariff item does not by itself take goods outside the duty. Customs will look at the product description. How the origin-export rule works For each subject country, the table captures two route patterns: Goods originating in that subject country and exported from any country, including the same country. Goods originating in a country other than the six subject countries but exported from that subject country. This design addresses both direct exports and specified routing through another country. Importers should therefore check origin and export country together. A review based only on the port of loading, the supplier's address, or the invoice country may yield an incorrect result. Exclusions from the definitive duty Excluded category Product condition End use or user condition Evidence required by the notification Ultra-low phosphorous metallurgical coke Phosphorus up to 0.030%; size up to 30 mm; 5% size tolerance Imported by an actual user for ferroalloy manufacturing At import, an undertaking to the Deputy or Assistant Commissioner of Customs to pay otherwise leviable duty plus applicable interest if the specified use is not met Semi-coke or soft coke Product must be semi-coke or soft coke No special end use stated No special document stated in this notification Specified LAM Coke for small blast furnaces Size 20–40 mm; mean size about 30 mm ± 2 mm Imported by an actual user for pig iron manufacture in blast furnaces up to 130 cubic metres At import, the undertaking described above and a valid State Pollution Control Board or Central Pollution Control Board certificate confirming blast-furnace capacity The two actual user exemptions are restricted. The presence of either the qualifying substance or size criteria alone is not sufficient where the mentioned condition does not cover the importing party or end use. There is no definition of “actual user” contained in the notification. Also, there is no mention of the application form, test procedure, laboratory, or the separate cost of exemption. With respect to the small blast furnace exemption, the undertaking and the capacity certificate issued by the pollution control board are mandatory upon importation. The capacity certificate verifies the furnace's capacity, not its product quality. In the case of ultra-low phosphorus coke, the undertaking addresses the legitimate end use and refund of duty, along with interest. Implementation Timeline/Norms The notification links definitive duty to the earlier provisional measure. Dates must be read separately because the issue date, provisional date, final-findings date and duty duration do not perform the same function. Event Date Regulatory meaning DGTR preliminary findings 14 November 2025 Recommended provisional duty Provisional-duty notification 31 December 2025 Starting point used for the five-year duration DGTR final findings 28 April 2026 Recommended definitive duty after final investigation Definitive-duty notification 27 July 2026 Published the definitive levy and operative conditions The duty is stated to remain effective for five years from the provisional-duty imposition date, unless revoked, amended or superseded earlier. The notification does not state a separate calendar expiry date. Businesses should therefore avoid publishing an assumed final expiry date without first checking for any subsequent government action. It is expressly stated in the proviso that no duty will be levied from the date the provisional duty ceased to be levied until the day before the issue of the definitive notification. The date of cessation of the provisional duty is not mentioned in this proviso of the document. Duty is payable in Indian currency. The exchange rate is the rate notified by the Ministry of Finance under section 14 of the Customs Act, 1962. The relevant date is the date on which the bill of entry is presented under section 46. Importers should not use DGTR's investigation exchange rate or a commercial bank rate for the customs calculation. Why Was This Implemented? "The official justification provided is a trade remedy against injury caused due to dumping." DGTR identified three conditions that were inter-related:  first, the exports are being sold at dumped prices second, the Indian industry is facing material injury third, there is a nexus between the dumped goods and injury. DGTR's final findings dated 28 April 2026 record that imports from the subject countries increased, undercut domestic prices and suppressed price increases. DGTR also recorded lower capacity use, losses, cash losses, negative returns and rising inventory in the domestic industry. These findings belong to the investigation record they should not be treated as a forecast of future market performance. The lesser duty route was adopted, and the DGTR suggested imposing duty based on the lower of the dumping margin or the injury margin. The objective is to remedy an existing injury, but not to take action that would amount to an outright ban on imports. The notification itself incorporates the fixed quantities and exceptions; it does not prescribe production targets within the country. Impact on Businesses Effect will depend on the role the firm plays in the production chain. Importers face responsibility for the assessment and payment of customs duties. There may be an alteration in landed cost for industrial firms. Local producers enjoy protection against the impact of price dumping of imported goods. Importers and customs teams For consignments covered by the new rule, there is a charge per metric ton. The duty on the imported goods should be converted from US dollars to Indian currency using the notified customs exchange rate and the correct rate of the country of origin. Important concerns are: Taking the tariff classification as conclusive despite being governed by product description. Considering only the country of origin or destination, without considering the other. Filing an actual-user exclusion without an undertaking or capacity certificate. Using purchase specifications that do not clearly show ash, phosphorus or size data relevant to scope. Budgeting on a foreign-exchange rate that is not the rate applicable on the bill-of-entry date. Steel, pig iron and ferroalloy manufacturers Downstream users could see a rise in the cost of landed inputs where the import falls within scope. The specific commercial impact will depend on the country of origin, amount shipped, agreements, currency, and whether a local source is available. There is no stated downstream cost or price impact in the notification. Some practical downstream users could be exempted through narrow exemptions. Users in the ferroalloy industry could qualify for the ultra-low-phosphorus coke exemption. Users in pig iron production who use blast furnaces with a capacity of 130 cubic metres could qualify for the 20-40mm LAM Coke exemption. Traders, exporters and overseas suppliers This table applies to all producers; as such, changing suppliers will not affect the producer rate. Exporters are supposed to match up the invoices, certificates of origin, specifications, and shipping documents. Buyers must not assume that transiting the merchandise through another country will absolve them of paying the duty. The actual user exclusions apply to the user's importation of the item. Domestic coke manufacturers There may be more space for domestic producers to compete based on better pricing. Imposing a duty can minimize the price advantage associated with dumping. Nevertheless, there is no assurance of increased sales, margin, and plant utilization. Domestic suppliers will still compete based on other factors. Financial and operational effect The obligation could affect cash flows related to imports, landed-cost systems, purchase orders, and inventory management. Organizations might need to make system adjustments to use the same origin-export correspondence across their customs, procurement, and finance departments. Costs may arise from specification inspections, sampling, or testing conducted as internal control measures. How Businesses Will Achieve Compliance? This notice does not specify a distinct registration or application process. Compliance will be achieved through proper shipping inspection, customs declaration, duty payment, and, if applicable, fulfillment of exclusion criteria. An effective control approach should include the following priorities: Ensure that the goods match the product description. Verify if the product is metallurgical coke and its ash content does not exceed 18%. Consider claims regarding semi-coke or soft-coke very carefully, as the description determines the classification. Map both origin and export country. Compare the trade route with the twelve entries in the duty table. Keep origin evidence, commercial documents and transport records consistent. Apply the correct country rate. Use the fixed USD-per-metric-tonne amount for the relevant subject country. Confirm quantity in metric tonnes and do not substitute a percentage calculation. Use the correct exchange-rate formula. Calculate the duty at the official exchange rate notified by the government on the date of submission of the bill of entry. Coordinate finance and customs documents for consistency with landed cost estimates. Verify an exclusion before shipping. Match all criteria in terms of chemistry, size, user and use. Prepare the documentation required in the notification requesting an assurance or certificate from the pollution control board. Keep testing results easily traceable. Although the notification does not specify the testing methodology, the importer must retain the supplier’s specifications and any test results used to describe the imported product. This is a good internal control, not a mandatory laboratory testing requirement of the notification. Look out for amendments. The notification can be revoked, modified or superseded within five years. Rate tables and exclusions must be verified against the latest official notification for each shipment. There is no provision for return, audit cycle, renewed duty, filing fee or separate compliance deadline in Notification No. 18/2026-Customs (ADD). There is no penalty schedule also. While normal customs and legal consequences may apply to an incorrect description, this article has not verified the penalty, if any. Benefits for Businesses The provision might be useful for some practical applications, though results will differ from stakeholder to stakeholder. More accurate data on landed cost: Importers can rely on established country-specific figures when modelling their purchases and prices. Better competition conditions: Domestic manufacturers get protection that compensates for injury inflicted by dumping practices. The scope of products is clear: the ash threshold, references to tariffs, and exclusions allow for the identification of affected shipments. Understanding specific requirements: Exclusions allow maintaining access to special types of coke required by ferroalloy and pig iron plants. Known route specificity: The table describes the link between the country of origin and the country of export. Better internal controls: Procurement, quality, customs and finance teams have a common basis for shipment review. Reduced dispute risk through preparation: Complete origin, specification and end-use records can support a more consistent customs position. These are possible compliance and market benefits, not guaranteed savings. Businesses sourcing covered goods will still need to absorb, negotiate or pass through the duty's commercial effect. Practical Challenges and Cost Pressures Importers face a direct per-tonne cost that varies by country. The effect grows with shipment quantity and the applicable customs exchange rate. Working capital may also increase because duty is payable upon import. Operational difficulty is likely to centre on product evidence. Ash, phosphorus and size can decide scope or exclusion. Procurement descriptions that use broad terms such as “met coke” may be too weak for an accurate assessment. Actual users must also connect product specifications to the stated manufacturing use. MSMEs will have fewer in-house customs and laboratory resources. The exclusion from small blast furnaces benefits a certain group of people, but it requires an undertaking and a capacity certificate to qualify. Coordination is essential before the cargo reaches its destination. Is This a Right Decision or Additional Burden? The measure has an evident regulatory foundation. The investigation by DGTR, allowing participation of interested parties, issuing provisional and final findings, and determining dumped imports resulting in actual injury form the grounds for imposing a duty based on the lower of the dumping or injury margin. The exclusions also show an attempt to account for downstream needs. Semi-coke and soft coke remain outside scope. Actual ferroalloy users may import specialised ultra-low phosphorus coke under an undertaking. A narrow size grade for pig iron manufacture in blast furnaces up to 130 cubic metres is excluded when the actual-user and certificate conditions are met. The weight of the burden persists. For those importing under coverage, the applicable duty ranges between USD 42.95 and USD 128.83 per metric ton. Further, downstream businesses will require adjustments to their procurement agreements, working capital requirements, and sourcing plans. The extent to which that is necessary will depend upon technical considerations and routing through the two countries involved. MSMEs will experience a greater impact of the administration of this measure. Overall, the determination is a well-targeted trade remedy based on the alleged dumping and injury, but its fairness will depend on the correct administration of the measure. Description first should preclude tariff-code manipulation, while exclusions should be properly administered in all situations where they apply. This measure needs to be seen as both a documentation and a cost change. Business Opportunities Created The notification can shift demand and service needs without creating a guaranteed market outcome. Domestic metallurgical coke producers may compete for demand that was previously met by dumped imports. Alternative country-of-origin sourcing or contract terms that make explicit who assumes the risk of anti-dumping duties can be considered by buyers. Customs and trade professionals can assist with origin and export routing, rate validation and entry billing controls. Testing and inspection companies can help with voluntary product verification where businesses require ash, phosphorus or size validation. Technology vendors can incorporate country routing and rate verification into landed cost and customs management. Compliance staff can design controlled processes for user-initiated certificate validation. Logistics and procurement advisors can help businesses assess the cost-effectiveness of local versus foreign sourcing. The strongest opportunities relate to evidence, sourcing and cost control. The notification does not create a new licensing market or require every importer to obtain certification. Services should therefore focus on actual customs and product-scope needs. How Can Corpseed Help? Corpseed can provide import compliance services for businesses handling Low Ash Metallurgical Coke. Support should begin with an assessment of applicability and evidence, rather than assuming that every shipment attracts duty or qualifies for exclusion. Assess product scope against the below-18% ash definition and stated exclusions. Review country of origin and country of export against the twelve duty-table entries. Check the correct fixed-rate and exchange-rate methods for landed-cost planning. Conduct a compliance gap assessment across purchase orders, invoices, specifications and customs records. Support document preparation for actual-user undertakings where an exclusion applies. Review the pollution-control-board capacity certificate needed for the small-blast-furnace exclusion. Coordinate product regulatory consulting or testing support where technical evidence needs strengthening. Provide ongoing compliance support for later amendments, shipment controls and internal team training. Corpseed's customs compliance consulting can connect procurement, quality, finance and customs documentation. The final customs position must reflect the shipment facts and the latest official notification; professional support cannot guarantee acceptance or a fixed clearance time. Importers, ferroalloy manufacturers and pig iron units seeking a shipment-level review can speak with a Corpseed regulatory compliance consultant about product scope, duty mapping and exclusion documentation. Final Takeaway The Anti-dumping Duty of Low Ash Metallurgical Coke 2026 imposes clear fixed anti-dumping duties on relevant imports from Australia, China PR, Colombia, Indonesia, Japan and Russia. Tariff duty rates range from $42.95 to $128.83 per metric tonne, while the description of the articles governs disputes over tariff classification. It will be necessary first to review the relevant product specifications, origin/export route, and exclusions. The five-year period starts on the imposition of provisional duty on 31 December 2025 and may be earlier due to government action and a non-levy gap. Proper assessment before filing the bill of entry is the most important step at this stage.