Anti-dumping duty and customs duty on CFL lamps

Hello everyone,

CFL lamps attratcts customs duty and anti-dumping duty. My question is 2 folds:

1) The customs duty on CFL is 27.5%. Does this include anti-dumping duty or not?

2) If not then how do you calculate anti-dumping duty?

a) Do u first calculate it on CIF value and then on the total amt calculate 27.5% of customs duty?

b) Do u calculate 27.5% customs duty and then add to tht amt the anti-dumping duty?

c) Do u seperately calculate customs and anti-dumping duty on CIF value and just add all the totals?

For example sake finished CFL lamps is $.03/pcs-FOB price. What shall be the total payable duty?

I thank everyone in advance for your help.

 

 

 

Replies (7)

for prompt reply please provide the RITC HS CODE NO. OF THIS ITEM.

HS code: 85041020-CFL Lamps

BASIC DUTY =7.5%,ACD 4%,CVD 10%,CESS.56% TOTAL DUTY(23.895%) AS PER CUSTOM TARIFF 2010-11.

FOR ANTIDUMPING DUTY:-

https://www.eximguru.com/notifications/anti-dumping-duty-on-compact-fluorescent-19552.aspx

Anti-dumping duty is levied only if the goods are being exported from the foreign country at a concessional rate (i.e. at a cost lower than their domestic market price) in order to promote their eports. This strategy is reviewed  by the custom authorities and the anti-dumping duty is levied accordingly. However, it is to be remembered that A/D Duty if imposed will not attract any education cess.

vishal ji,

please noted that wef 2011 -12 CUSTOM TARIFF duty structure is :-

BCD7.5%,

CVD10%, SAD 4%

EXCISE CESS 3%,

CUSTOM CESS 3%

TOTAL DUTY IS ON RS. 100 CIF  WILL BE RS. 24.133

 

FOR UNDERSTAND LINK IS :

https://www.eximguru.com/calculator/calculatecustomduty.aspx?1=7.5&2=&3=10&4=4&5=3&6=3&hscode=8504

Dear sir

 

i have one doubt regarding the cfl inporting ., am going to import complete cfl lamp from china

as per gov.of.india, the anti-dumping of the cfl lower watt (upto 1-26 watt?) ? or all range of watts (1-100)?

if the anti dumping only for lowe watt means ,then what is the duty amt for rs.100 fob

if anti dumping for all watts means , what is the duty amt for rs.100 fob

 

also give me the structure for the duty calculation of the cfl lamp

hope for the best

thanks

 

DEAR VISHAL,

PL REFER CUSTOMS NOTIFICATION 55/2009 FOR ADD LEVY ON CFL.

IN CFL CASES, GOVT HAS FIXED THE LANDED PRICE OF PER PEICE CFL BASED ON THE WATTS.  ADD LEVY RATE WILL BE THE DIFFRENCE BETWEEN YOU LANDED PRICE AND GOVT FIXED LANDED PRICE.

 

ADD LEVY  =  GOVT. FIXED LANDED PRICE  -  ( MINUS) YOUR ASSESSABLE VALUE  + BASIC CUSTOMS DUTY.( PER PEICE.

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