CBIC Imposes Countervailing Duty on Textured Tempered Glass Imports from Malaysia

“Indirect Tax I Indirect Tax Litigation I Customs & FTP I Central Licensing I Arbitration I Advisory”

Dated: 04.06.2026

CBIC Imposes Countervailing Duty on Textured Tempered Glass Imports from Malaysia

The Government of India has announced the imposition of countervailing duties (CVD) on imports of textured tempered glass from Malaysia. This move aims to address concerns of subsidization and protect the interests of the domestic glass industry.

Background and Rationale

Following a detailed investigation, the designated authority concluded that discontinuing the existing countervailing duty would likely result in continued or renewed subsidization and injury to Indian manufacturers. The final findings, published in March 2026, recommended the continued imposition of CVD on these imports.

Scope of the Notification

The notification covers textured toughened (tempered) coated and uncoated glass imported under tariff headings 7003, 7005, 7007, 7016, 7020, and 8541. These products are commonly used in solar panels and are also known as solar glass, solar PV glass, high transmission photovoltaic glass, and similar names. The specific product characteristics include:

Minimum 90.5% light transmission
Thickness not exceeding 4.2 mm (including a 0.2 mm tolerance)
At least one dimension exceeding 1500 mm
Can be coated or uncoated

Duty Structure

The countervailing duty rates vary based on the producer and export details:

Xinyi Solar (Malaysia) Sdn. Bhd.: 9.71% of CIF value
SBH Kibing Solar New Materials (M) SDN. BHD: 9.71% of CIF value
Any other Malaysian producer/exporter: 10.14% of CIF value
Goods exported from Malaysia but originating elsewhere: 10.14% of CIF value

To benefit from the lower rates for the named producers, importers must present a valid commercial invoice with a specific declaration from the manufacturer. If this is not provided, the higher duty rate applies.

Duration and Currency

The imposed duties will remain in effect for five years from the date of publication (2nd June 2026), unless revoked or amended earlier. Duties are payable in Indian currency, and the applicable exchange rate will be as notified by the Ministry of Finance on the date of the bill of entry.

Implications for Importers and the Industry

Importers must ensure proper documentation to avail preferential rates.
Domestic manufacturers are expected to benefit from a level playing field, reducing the impact of subsidized imports.
Solar and glass industries should review their sourcing strategies and compliance processes in light of these changes.

This notification supersedes the previous CVD notification from March 2021, reinforcing the government’s commitment to fair trade and domestic industry protection.

Listen to this on our #YouTube Channel

In case you face any issues related to Indirect Tax-Customs, GST, Foreign Trade Policy (FTP), Arbitration matters and Central Licensing and related advisory matters in India then please feel free to get in touch with SJ EXIM Services.

We offer Legal advice and litigation support in matters related to Indirect Tax-Customs, FTP, other Indirect Tax matters & Arbitration law, all sorts of Central licensing and related matters. Come and explore the new way of doing business with us!

Source: CBIC, Ministry of Finance, Govt. of India

Disclaimer

Handy Download:

Customs Notification (CVD)Download

Connect with us for more-

@ Team S J EXIM SERVICES, New Delhi, IN

CP: Ms. Shubhra Jha, Founder

Tel: +91-11-4999 2707 I +91-9999005693

Web: www.sjexim.services

EMAIL: operations@sjexim.services I shubhra@sjexim.services

Facebook: www.facebook.com/sjeximservices

LinkedIn: https://www.linkedin.com/company/90794255/admin/feed/posts/