BCom clarifies dual benefits under IGCR Rules 2022 and MOOWR ...

IGCR Rules 2022: Mobile Phone Component Manufacturers Can Claim Dual Benefits Under MOOWR and Import Concessions

February 18, 2025

Circulars Customs

BCom clarifies dual benefits under IGCR Rules 2022 and MOOWR scheme. MOOWR units can simultaneously avail IGCR exemption with duty deferment, provided they comply with conditions in Concessional Notification and IGCR Rules. Components imported for "manufacture of cellular mobile phones" need not be directly imported by phone manufacturers - intermediate MOOWR units can claim IGCR benefits when importing components for value addition before supplying to final mobile phone manufacturers, subject to meeting prescribed conditions. Documentation and periodic accounting requirements apply for transfers between MOOWR units.

View Source

← Previous Next →

BCom clarifies dual benefits under IGCR Rules 2022 and MOOWR ...

IGCR Rules 2022: Mobile Phone Component Manufacturers Can Claim Dual Benefits Under MOOWR and Import Concessions

February 18, 2025

Circulars Customs

You may also like:

The Principal Commissioner of Customs clarified that a MOOWR (Manufacture and Other Operations in Warehouse Regulations) unit can avail the concessional duty benefit...

This circular clarifies the applicability of concessional duty under Import of Goods at Concessional Rate of Duty (IGCR) Rules, 2022 in certain instances. It addresses...

Mobile phone battery is a part or component of the mobile handset because without a battery, the mobile handset cannot function. Such being the position, the...

The notice outlines the implementation of automation in the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022 (IGCRS Rules,...

The circular addresses misdeclaration of Display Assembly as parts for cellular mobile phones. MeitY shared a Technical Document to aid assessment. Despite...

CESTAT ruled on classification disputes for various mobile phone components. The Tribunal held that Receivers should be classified under CTH 85177090 as phone parts, not...

Benefit of exemption from customs duty - Import of Microphone for Cellular Mobile Phone - even the appellant does not claim the benefit under a particular Notification...

HC ruled in favor of mobile phone exporters, holding that unlocking/activation of phones for overseas markets does not constitute "taken into use" under Rule 3 of Duty...

Classification of imported goods - earphones with microphones - the earphone will qualify as an accessory which can be used with cellular mobile phone as well as other...

Safe Harbour Rule - Income-tax (18th Amendment) Rules, 2022 - Amends Rule 10TD - Notification

Mobile Battery Chargers (MBC), cannot be treated as part of the Mobile Phones itself and they are mere accessories of the Mobile Phone and are to be taxed separately...

Amendments to various rules and forms - Central Goods and Services Tax (Amendment) Rules, 2022 - Notification

GST - Valuation - job work - amortization of cost of moulds and dies etc. - if the contract between OEM and component manufacturer was for supply of components made by...

This circular announces the implementation of automation in the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022 for Export...

Import of battery for cellular phone - the battery has to be considered as accessory, if not part/component, of cellular phone and consequently, the benefit of the...

Quick Updates: