New BCD Rates Declared by CBIC for Parts/Sub-Parts of Cellular Mobile Phones

The amendment aims to streamline and update the BCD rates, aligning them with the evolving dynamics of the mobile phone manufacturing sector

By Navasree A.M - On January 31, 2024 4:47 pm - 2 mins read

CBIC New BCD Rates 2024 - Cellular Phone Parts Import Duty - Customs Duty on Mobile Components - 2024 Tariff Changes for Mobile Parts - Taxscan

The Central Board of Indirect Taxes and Customs ( CBIC ) has issued Notification No. 09/2024-Customs on January 30, 2024, amending the Customs tariff for cellular mobile phones. This amendment revises the Basic Customs Duty ( BCD ) rates applicable to specific parts and subparts of mobile phones, bringing noteworthy changes to the regulatory framework.

The latest notification builds upon the foundation laid by the earlier Notification No. 57/2017-Customs dated June 30, 2017, which outlined the customs tariff for cellular mobile phones. The amendment aims to streamline and update the BCD rates, aligning them with the evolving dynamics of the mobile phone manufacturing sector.

The CBIC notification provides a comprehensive table detailing the specific changes in BCD rates for different components related to mobile phone manufacturing. Stakeholders in the industry are advised to review this table carefully to ensure compliance with the amended rates.

against S. No. 1, in column (4), for the entry, the entry “10%” shall be substituted;
after S. No. 1 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:-

(1)	(2)	(3)	(4)	(5)
“1A	Any Chapter	Inputs or parts for use in manufacture of goods mentioned at S. No. 1 above	Nil	1”;

after S. No. 6C and the entries relating thereto, the following S. No. and entries shall be inserted, namely:-

(1)	(2)	(3)	(4)	(5)
“6D	39, 73	The following goods for use in manufacture of cellular mobile phones:- (i) Battery cover (ii) Front cover (iii) Middle cover (iv) Main lens (v) Back cover (vi) GSM Antenna/Antenna of any technology (vii) PU case/Sealing Gasket – Other articles of Polyurethane foam like sealing gaskets/case (viii) Sealing Gaskets/ Cases from PE, PP, EPS, PC and all other individual polymers or combination/combinations of polymers (ix) SIM socket (x) Screw (xi) Other mechanical items of plastic (xii) Other mechanical items of metal	10%	1”;
6E	Any Chapter	inputs or parts for use in manufacture of goods mentioned at S. No. 6D above	Nil	1
6F	39	The following goods for use in manufacture of cellular mobile phones:- (i) Conductive cloth (ii) LCD conductive foam (iii) LCD foam (iv) BT foam (v) Heat dissipation sticker battery cover (vi) Sticker-Battery slot (vii) Protective film for main lens (viii) Mylar for LCD FPC (ix) Film-front flash	10%	1
6G	Any Chapter	inputs or parts for use in manufacture of goods mentioned at S. No. 6F above	Nil	1
6H	8538 90 00	Side key for use in manufacture of cellular mobile phones	10%	1
6I	Any Chapter	inputs or parts for use in manufacture of goods mentioned at S. No. 6H above	Nil	1
6J	8538 90 00	All goods for use in manufacture of cellular mobile phone	10%	1”

against S. No. 7, in column (3), items (viii), (x), (xi), (xxiv), and (xxvi) shall be omitted.

Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates

Topics