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The Chennai II Customs Commissioner issued a notice addressing ...


LED Chip Classification: Importers Must Submit Complete Technical Documentation to Avoid Customs Delays

March 11, 2025

Circulars     Customs

The Chennai II Customs Commissioner issued a notice addressing delays in LED chip classification. The notice emphasizes that importers should upload complete technical documentation when filing declarations to avoid assessment delays. In a highlighted case, LED chips self-classified under CTH 85414100 faced reclassification queries because supporting documents were not initially provided. Though the original classification was ultimately accepted, the process was unnecessarily delayed. The Commissioner reiterates that importers must submit catalogs, technical write-ups, end-use documentation, product data sheets, user manuals, and product images when filing to ensure expeditious assessment, particularly for LED components which could potentially fall under CTHs 8539, 8541, or 9404.

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