Anti-dumping duty and customs duty on CFL lamps

3093 views 7 replies

vishal

manager

39 Points Joined January 2011

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)

RAMESH KUMAR VERMA

CS PURSUING

43853 Points Joined December 2009

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

vishal

manager

39 Points Joined January 2011

HS code: 85041020-CFL Lamps

RAMESH KUMAR VERMA

CS PURSUING

43853 Points Joined December 2009

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

CS Nadeem Ahmed Siddique

Company Secretary

354 Points Joined February 2011

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.

RAMESH KUMAR VERMA

CS PURSUING

43853 Points Joined December 2009

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

raj

TRINEE

24 Points Joined September 2011

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

Rama Krishnan

MBA

571 Points Joined August 2012

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.