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Customs - Highlights / Catch Notes

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Classification of imported goods - Drones - Tello drones with or ...


Customs Duty Rates: Tello Drones Under Heading 9503, AGRAS T 16 and Mavic 2 Under 8802.

August 7, 2021

Case Laws     Customs     AAR

Classification of imported goods - Drones - Tello drones with or without camera would merit classification under heading 9503 of the first schedule to the Customs Tariff Act, 1975 and would attract basic customs duty @ 60% adv“ IGST @ 18%, Social Welfare Surcharge @ 6% - Both AGRAS T 16 and Mavic 2 drones would merit classification under heading 8802 of the first schedule to the Customs Tariff Act, 1975 and would attract basic customs duty @ 10%, IGST @ 5%, and Social Welfare Cess @ 1%. However, if any import is made for personal use, the rate of IGST would be 28% and it would also attract a GST compensation cess. - AAR

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