The circular addresses misdeclaration of Display Assembly as ...

Customs duty on Display Assembly of a mobile phone clarified. Parts included/excluded for concessional rate.

Circulars Customs

June 10, 2024

The circular addresses misdeclaration of Display Assembly as parts for cellular mobile phones. MeitY shared a Technical Document to aid assessment. Despite misdeclarations, industry representations led to Circular No. 14/2022-Customs for clarity. MeitY highlighted ongoing interpretational challenges, resulting in reduced BCD rates for certain parts. A Committee recommended criteria for interpreting Display Assembly components. The modified circular clarifies the constituents of Display Assembly, including essential parts and auxiliary components. It distinguishes parts integral to Display Assembly from general mobile phone parts. Items like PCBA, main lens, and housing impact BCD treatment. Any implementation difficulties should be reported to the board.

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The circular addresses misdeclaration of Display Assembly as ...

Customs duty on Display Assembly of a mobile phone clarified. Parts included/excluded for concessional rate.

Circulars Customs

June 10, 2024

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