Countervailing Duty Imposed on Calcium Carbonate Filler Masterbatch from Vietnam

Summary: The Central Government has imposed definitive countervailing duty on imports of Calcium Carbonate Filler Masterbatch originating in or exported from Vietnam under Notification No. 4/2026-Customs (CVD) dated September 23, 2026. The subject goods fall under tariff item 3824 99 00 of the First Schedule to the Customs Tariff Act, 1975. The designated authority, in its final findings dated June 24, 2026, concluded that the subject goods had been exported to India from Vietnam at subsidised prices and that the domestic industry had suffered material injury on account of the subsidised imports, and recommended definitive countervailing duty. The notification imposes specified countervailing duty amounts ranging from USD 9.11 per MT to USD 69.19 per MT, depending upon the producer and applicable country-of-origin and country-of-export combination. The specified producers include European Plastic Joint Stock Company, Yen Bai European Plastic Joint Stock Company, Nghe An European Plastic One Member Limited Liability Company, Polyfill Joint Stock Company, ADC Plastic JSC, An Tien Industries Joint Stock Company, Vitaplas Joint Stock Company, Vietnam Industrial Minerals International Joint Stock Company, US Masterbatch Joint Stock Company and its Hung Yen Branch. For specified serial numbers, the notification also provides for interaction between the countervailing duty and anti-dumping duty imposed under Notification No. 37/2025-Customs (ADD) dated December 24, 2025. Individual producer-specific rates are conditional upon presentation of a valid commercial invoice containing the prescribed declaration. The countervailing duty is to be levied for five years from publication in the Official Gazette unless revoked, superseded or amended earlier, and is payable in Indian currency.

MINISTRY OF FINANCE
(Department Of Revenue)

Notification No. 4/2026-Customs (CVD) |Dated: 23rd September, 2026

G.S.R. 841(E).— Whereas, in the matter of “Calcium Carbonate Filler Masterbatch” (hereinafter referred to as the subject goods), falling under tariff item 3824 99 00 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the Customs Tariff Act), originating in, or exported from Vietnam (hereinafter referred to as the subject country) and imported into India, the designated authority in its final findings, published in the Gazette of India, Extraordinary, Part I, Section 1, vide notification F. No. 6/39/2024-DGTR, dated the 24^th June, 2026, has come to the conclusion that-

i. the subject goods have been exported to India from the subject country at subsidised prices;

ii. the domestic industry has suffered material injury on account of the subsidised imports of the subject goods from the subject country,

and has recommended the imposition of definitive countervailing duty on imports of the subject goods originating in, or exported from the subject country.

Now, therefore, in exercise of the powers conferred by sub-sections (1) and (6) of section 9 of the Customs Tariff Act read with rules 20 and 22 of the Customs Tariff (Identification, Assessment and Collection of Countervailing Duty on Subsidised Articles and for Determination of Injury) Rules, 1995, the Central Government, after considering the aforesaid final findings of the designated authority, hereby imposes on the subject goods, the description of which is specified in column (3) of the Table below, falling under the tariff item of the First Schedule to the Customs Tariff Act as specified in the corresponding entry in column (2), originating in the country as specified in the corresponding entry in column (4), exported from the country as specified in the corresponding entry in column (5), produced by the producers as specified in the corresponding entry in column (6), and imported into India, a countervailing duty at the rate equal to the amount as specified in the corresponding entry in column (7), in the currency as specified in the corresponding entry in column (9) and as per unit of measurement as specified in the corresponding entry in column (8) of the said Table, namely:-

TABLE

Note 1: For serial numbers 1 to 8, 11 and 12, since the sum of the countervailing duty mentioned in column (7) above and the anti-dumping duty imposed vide notification No. 37/2025-Customs (ADD), dated the 24^th December, 2025 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 920(E), dated the 24^th December, 2025, for the subject goods does not exceed the respective injury margin of the producers, the countervailing duty mentioned in column (7) of the above Table shall be collected.

Note 2: For serial numbers 9 and 10, since the sum of the countervailing duty mentioned in column (7) above and the anti-dumping duty imposed under the residual category vide notification No. 37/2025-Customs (ADD), dated the 24^th December, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 920(E), dated the 24^th December, 2025, for the subject goods exceeds the respective injury margin of the producers, the countervailing duty mentioned in column (7) of the above Table shall not be collected.

Note 3: The application of the individual duty rates specified for the producers mentioned at serial numbers 1 to 10 in the Table above shall be conditional upon presentation to the customs authorities of a valid commercial invoice, on which there shall be affixed a declaration, dated and signed by an official of the entity issuing such invoice, identified by his or her name and function, as follows:

“I, the undersigned, certify that the (volume) of (product concerned) sold for export to India covered by this invoice was manufactured by (company name and address) in Vietnam. I declare that the information provided in this invoice is complete and correct.” If no such invoice is presented, the duty applicable to all other producers shall apply. This requirement is without prejudice to the verification procedures independently undertaken by the customs authorities under the applicable customs law and regulations.

2. The countervailing duty imposed under this notification shall be levied for a period of five years (unless revoked, superseded or amended earlier) from the date of publication of this notification in the Official Gazette and shall be payable in Indian currency.

Explanation. – For the purposes of this notification, the rate of exchange applicable for the purposes of calculation of such countervailing duty shall be the rate which is specified in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), issued from time to time, in exercise of the powers conferred by section 14 of the Customs Act, 1962 (52 of 1962), and the relevant date for the determination of the rate of exchange shall be the date of presentation of the bill of entry under section 46 of the said Act.

[F. No. CBIC-190354/123/2026-TRU]

DHEERAJ SHARMA, Under Secy.