CBIC imposes Countervailing Duty on Textured Toughened (Tempered) Coated or Uncoated Glass from Vietnam [Read Notification]

The Central Board of Indirect Taxes and Customs ( CBIC ) has imposed a countervailing duty ( CVD ) on the import of Textured Toughened (Tempered) Coated or Uncoated Glass originating from or exported by Vietnam, vide notification no. 03/2025-Customs (CVD).

This CVD imposition seeks to offset the effect of subsidies extended by the exporters, which were to have caused material harm to the Indian glass manufacturing industry.

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The notification, dated 10th May 2025, is a consequence of the final report of the Designated Authority under the Directorate General of Trade Remedies (DGTR), which had reached the conclusion that the subject goods were being exported to India at subsidized prices. The subsidization of the above-mentioned glass products, covered under tariff headings 7003, 7005, 7007, 7016, 7020, and 8541, was determined to have inflicted material injury upon the Indian domestic industry by distorting fair market competition.

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The DGTR’s investigation established three key findings:

1. The imports from Vietnam were subsidized through actionable financial support provided by the Vietnamese government.
2. The Indian industry suffered material injury due to the availability of these subsidized imports at artificially low prices.
3. The injury to the Indian manufacturers was directly caused by the said subsidized imports.

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The Government of India has imposed the CVD for a period of five years from the date of notification, unless revoked earlier.

Details of the Countervailing Duty

The duty will vary based on the producer and the landed value of the imported goods:

• For imports produced by Flat (Vietnam) Co. Ltd, a countervailing duty will be imposed up to USD 593 per metric tonne, minus the landed price and any anti-dumping duty already paid.
• For all other producers from Vietnam, the countervailing duty will be up to USD 664 per metric tonne.
• The duty will be applicable only if the landed value is less than the reference price mentioned in the notification.

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Additionally, the notification clarifies the co-existence of anti-dumping and countervailing duties on the same product. In such cases, the applicable CVD will be adjusted based on the anti-dumping duty already levied, thereby preventing double penalization.

The duty will be payable in Indian currency, with the applicable exchange rate determined as per Section 14 of the Customs Act, 1962, based on the date of filing the bill of entry.

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