Budget 2021: CBIC notifies Basic Customs Duty Rates on Electronics items [Read Notification]

Budget 2021 - CBIC - Basic Customs Duty - Electronics items - Taxscan

The Central Board of Indirect Taxes and Customs (CBIC) notified the Basic Customs Duty Rates on Electronics items.

The government seeks to amend the notification No. 57/2017-Customs dated 30th June, 2017 in order to prescribe effective rate on Electronics items.

The CBIC has notified that 2.5% of Basic Customs Duty will be applicable of on the goods which is used in manufacturing of cellular mobile phones naemley metal shield, Printed Circuit Board Assembly (PCBA), Camera Module, Connectors, Display Assembly, Touch Panel / Cover Glass Assembly and Vibrator Motor / Ringer.

The changes in the Basic Customs Duty will be applicable from 1st April, 2021.

The notification seeks to insert new S.No.13A which says that 10% Basic Customs Duty will be applicable on all goods other than the following goods, namely Printed Circuit Board Assembly of charger or power adapter; and Moulded Plastic of charger or power adapter.

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