PROPOSALS INVOLVING CHANGES IN EFFECTIVE BASIC CUSTOMS DUTY RATES IN RESPECT OF PHASED MANUFACTURING PROGRAM [PMP] WITH RESPECT TO SPECIFIC ELECTRONIC GOODS

S.No.

Chapter, heading, sub-heading, or tariff item

Commodity

From

To

2022-23

2023-24

2024-25

2025-26

PMP for Wrist Wearable Devices (Smart watches)

Following parts [S. No. 1 to 7] for manufacture of wearable devices falling under tariff item 8517 62 90 of the Customs Tariff

1.

8517 79 10

Printed Circuit Board Assembly (PCBA)

NIL

NIL

10%

15%

15%

2.

8544

Charging Cable

10%

NIL

5%

10%

15%

3.

39, 73, 85

Specified parts of wearable devices

As per CTH

NIL

5%

10%

15%

4.

8507 60 00/ 8507 80 00

Battery

15%

NIL

5%

10%

15%

5.

8517 79 90

Display Assembly

NIL

NIL

NIL

5%

10%

6.

8501

Vibrator Motor

10%

10%

10%

10%

10%

7.

Any Chapter

Parts, sub-parts, and raw materials for use in the manufacture of the S. Nos 1 to 6 above

As per CTH

NIL

NIL

NIL

NIL

8.

8517 62 90

Wrist Wearable Devices (Commonly known as Smart Watches)

20%

20%

20%

20%

20%

Note: IGCR conditions shall apply for the items in S. No. 1 to 7 above.

PMP for Hearable Devices

Following parts [S. No. 1 to 6] for manufacture of hearable devices falling under sub-headings 8518 21, 8518 22, 8518 29 or 8518 30 of the Customs Tariff

1.

8518 90 00

PCBA for Hearable Device

10%

NIL

10%

15%

15%

2.

8544

USB Cable

10%

15%

15%

15%

15%

3.

73, 74, 85

Specified parts of hearable devices

As per CTH

NIL

5%

10%

15%

4.

8507 60 00/ 8507 80 00

Battery

15%

NIL

5%

10%

15%

5.

8518 90 00

Speaker Assembly (Pre-assembled speaker driver with protective mesh, but not including PCBA or battery)

10%

NIL

NIL

5%

10%

6.

Any Chapter

Parts, sub-parts, and raw materials for use in the manufacture of the S. Nos 1, 3, 4, and 5 above

As per CTH

NIL

NIL

NIL

NIL

7.

8518 21, 8518 22, 8518 29, 8518 30

Hearable Devices Note

- Hearable devices mean: -

(i) true wireless stereo (TWS), headphones, earphones and similar devices like earbuds, neckbands, headsets, etc., whether or not combined with a microphone, being capable of connecting through a wireless medium; and

(ii) portable bluetooth speakers comprising of an amplifier and loudspeaker(s) with maximum output power not exceeding 40 Watts, having battery as a source of power and capable of wireless connectivity through bluetooth.

15%

20%

20%

20%

Note: IGCR conditions shall apply for the items in S. No. 1 to 6 above.

PMP for Smart Meters

Following parts [S. No. 1 to 6] for manufacture of smart meters falling under tariff item 9028 30 10 of the Customs Tariff

1.

9028 90 10

Assembled / Populated PCB for Smart Meters

7.5%

20%

20%

20%

20%

2.

8517 69 90

Communication Module

10%

NIL

NIL

5%

10%

3.

8536 49 00

Relay

10%

5%

10%

10%

15%

4.

8517 71 00

Antenna

NIL

NIL

NIL

5%

10%

5.

8524 11 00/ 8524 91 00

LCD & Backlight for LCD

15%

NIL

5%

10%

10%

6.

8506 50 00

Battery

10%

NIL

5%

10%

10%

7.

Any Chapter

Parts, sub-parts, and raw materials for use in the manufacture of the S. Nos 1 to 6 above

As per CTH

NIL

NIL

NIL

NIL

8.

9028 30 10

Smart Meters

15%

25%

25%

25%

25%

Note: IGCR conditions shall apply for the items in S. No. 1 to 7 above.