CAVR Review Order No. 02/2025-Customs, Dated 26-11-2025
1. Overview
The Central Board of Indirect Taxes and Customs (CBIC) has issued a review order extending the validity of the Customs Assistance in Value Declaration Review (CAVR) Order No. 02/2023-Customs.
The extension applies specifically to Stainless Steel of J3 grade covered under the prescribed HS Codes, allowing the continuation of existing compliance requirements for an additional one-year period, effective from 29 November 2025.
2. Validity Period
- Effective extension start date – 29 November 2025
- Extended validity end date – 28 November 2026
The order remains operational throughout this period unless modified or rescinded earlier.
3. Scope of Extension
The extension continues to cover:
- Stainless Steel—J3 Grade,
- Falling under the HS Codes specified in the original CAVR Order No. 02/2023-Customs,
- Imported into India for home consumption or warehousing.
All original terms and procedural requirements under Order No. 02/2023-Customs will remain fully applicable.
4. Compliance Requirements for Importers
Importers must continue adhering to the procedural and documentary requirements prescribed in the original CAVR order, including:
4.1 Unit Quantity Code (UQC)
Use “kg” as the mandatory Unit Quantity Code in the Bill of Entry (BoE).
4.2 Mandatory Declaration
Declaration of “J3 Grade Stainless Steel” must be clearly made in the BoE at the time of import.
4.3 Supporting Documentation
Importers must furnish the following documents for verification of grade and valuation:
- Manufacturer’s Invoice,
- Mill Test Certificate (MTC),
- Any other supporting certificate or document requested by customs authorities.
These documents must be authentic, complete, and submitted promptly to facilitate accurate assessment.
5. Significance
The extension ensures:
- Continued monitoring and accuracy in the value declaration for J3 grade stainless steel imports,
- Better quality and grade verification,
- Improved compliance discipline, and
- Prevention of misclassification or undervaluation, thereby protecting revenue.
