CBIC Notifies Revised BCD Rates on Specified Parts/Sub-Parts of Cellular Mobile Phones
The CBIC issued Notification No. 09/2024-Customs dated January 30, 2024 amending its earlier Notification No. 57/2017-Customs dated June 30, 2017, concerning the customs tariff for cellular mobile phones. The amendment modifies the applicable Basic Customs Duty (BCD) rates on specific parts/sub-parts of mobile phones. Notable changes include reducing the BCD rate for certain inputs or parts used in manufacturing mobile phones to Nil and adjusting the rate for various goods, such as battery covers, antennas, and mechanical items. The notification provides a detailed table specifying the changes in rates for different components related to mobile phone manufacturing namely;-
TABLE
| S.No. | Chapter or Heading or Sub-heading or tariff item | Description of goods | Standard rate | Condition No. |
| (1) | (2) | (3) | (4) | (5) |
| 1. | 4016 99 90 | The following goods for use in manufacture of cellular mobile phones, namely :-
(i) Microphone Rubber Case (ii) Sensor Rubber Case / Sealing Gasket including sealing gaskets/cases from Rubbers like SBR, EPDM, CR, CS, Silicone and all other individual rubbers or combination/combination of rubbers |
1 |
(ii) after S. No. 1 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:-
| “1A | Any Chapter | Inputs or parts for use in manufacture of goods mentioned at S. No. 1 above | Nil | 1”; |
(iii) after S. No. 6C and the entries relating thereto, the following S. No. and entries shall be inserted, namely:-
| “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 | 8517 79 90 | All goods for use in manufacture of cellular mobile phone | 10% | 1”; |
(iv) against S. No. 7, in column (3), items (viii), (x), (xi), (xxiv), and (xxvi) shall be omitted.
| 7. | Any Chapter | Inputs or raw material for use in manufacture of following parts of Cellular mobile phones;
*** *** (iii) Wired Headset ****
****
****
****
**** (xxix) Microphone and Receiver **** (xxxi) USB Cable (xxxii) Fingerprint reader/Scanner |
2.5% | 1 |
The Notification can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1010004/ENG/Notifications