Whether Anti Dumping Duty is leviable on the goods imported under MEIS

[Puttaraju B]

Dear Experts,

Please clarify whether anti-dumping duty is leviable on the goods imported under Merchandise Export Incentive Scheme (MEIS)?

[DR.MARIAPPAN GOVINDARAJAN]

In my view it is leviable.

[Praveen Nair]

Anti dumping duty is a levy on imported goods if your goods are notified for such duty it is payable. MEIS doesn't exempt such levy.

What I understand from your query is whether Anti-dumping duty can be paid through MEIS scrip?

• For items covered under the GST, MEIS scrip can be used for payment of Basic Custom Duty, Safeguard Duty, Transitional Product Specific Safeguard Duty, and Antidumping Duty.
• For items not covered under the GST (specified in Fourth Schedule to Central Excise Act 1944 covering specified petroleum products, tobacco etc.), in addition to the Basic Custom Duty, Safeguard Duty, Transitional Product Specific Safeguard Duty, and Antidumping Duty, scrip can also be used for payment of duties like central excise, CVD/ SAD.
• The scrip cannot be used for payment of any type of GST.

[Kishan Barai]

There could not be any change in import duty structure if MEIS scrip is utilized to pay import duty, moreover only BCD could be paid against MEIS Scrip, rest duties including Anti-dumping has to be paid.

AI Summary

Experts Agree: Anti-Dumping Duty Applies to Goods Imported Under MEIS; MEIS Scrips Can't Cover Anti-Dumping Duties. A discussion on whether anti-dumping duty is applicable on goods imported under the Merchandise Export Incentive Scheme (MEIS) reveals that experts agree the duty is indeed leviable. One expert clarifies that MEIS does not exempt goods from anti-dumping duty, and the duty is payable if the goods are notified for such. Another expert notes that while MEIS scrips can be used to pay certain duties, anti-dumping duties must still be paid separately. It is also mentioned that MEIS scrips can be used for paying basic customs duty but not for GST.