Notification No. 07/2025- Customs (CVD), Dated 07-12-2025
1. Regulatory Background
The Central Board of Indirect Taxes and Customs (CBIC) has issued a notification providing for the continuation of countervailing duty (CVD) on imports of ‘Textured Tempered Glass’, classified under tariff item 7007 19 00, originating in or exported from Malaysia.
The amendment has been carried out under the Customs Tariff Act and the CVD framework to ensure fair trade practices and guard against subsidised imports impacting the domestic industry.
2. Notification Amendment
The latest notification amends Notification No. 3/2021-Customs (CVD), dated 09-03-2021, by inserting a new paragraph clarifying the duration of the levy.
2.1 Key Provision
Notwithstanding the provisions of paragraph 2 of the principal notification, the countervailing duty imposed on the subject goods shall remain in force up to and inclusive of 08-06-2026, unless revoked, superseded, or amended earlier.
This ensures continuity of the levy beyond the original tenure, subject to any future changes by the Government.
3. Scope of Coverage
The continued levy applies to imports of:
- Textured Tempered Glass
- Classified under CTH 7007 19 00
- Originating in or exported from Malaysia
The levy remains applicable to all importers and traders, irrespective of purpose, commercial use, or channel of procurement.
4. Compliance Expectations
Importers must ensure that:
- Applicable countervailing duty continues to be paid on all consignments until 08-06-2026 (or until further notification)
- Customs documentation, declarations, and classification correctly reflect the subject goods and origin
- Internal trade teams, customs brokers, and supply chain departments update their compliance manuals, pricing models, and duty forecasts to incorporate the extended levy
Failure to comply may lead to assessment disputes, penalty exposure, or delayed clearance.
5. Regulatory Intent
The extension reflects:
- Ongoing protection for the domestic glass manufacturing industry against subsidised imports
- Continuity in trade remedial measures already in force under the 2021 notification
- Stability and predictability for investors, importers, and domestic producers during the extended duty period
