Customs duty on Display Assembly of a cellular mobile phone

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..... phone-reg Madam/Sir, Reference is invited to S. No. 5D of notification No. 57/2017-Customs dated 30.06.2017 that provides a concessional basic custom duty (BCD) rate of 10% for Display Assembly for use in manufacture of a cellular mobile phone and a Nil BCD rate on inputs or parts for use in manufacture of a Display Assembly for use in manufacture of a cellular mobile phone. 2. While the notification No. 57/2017-Customs clearly prescribed the applicable BCD rates on Display Assembly of cellular mobile phone and its parts, instances of misdeclaration of Display Assembly imported as parts were reported. On request, the Ministry of Electronics and Information Technology (MeitY) shared a Technical Document, vide O.M. No. W-14/2/2020-IPHW da .....

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..... ereafter, MeitY has conveyed that while the notifications gave prospective clarity with respect to extension of concessional BCD rate of 10% for display assembly, the issues exist regarding the interpretation of display assembly for the past period. 6. MeitY has particularly raised issues of ambiguity in the interpretations of Circular No. 14/2022-Customs dated 18.08.2022, and requested DoR to examine the interpretation of display assembly of cellular mobile phone as per circular No. 14/2022-Customs dated 18.08.2022, by considering a revised list of items that are included/excluded from the display assembly of a cellular mobile phone. The matter was examined by a Committee constituted with officials from both CBIC and MeitY, which recommen .....

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..... Assembly of a cellular mobile phone, attracting a BCD rate of 10%: a) Frame / Support structure including front, back, or side - any form / material). Support frame may include hooks, fangs, and integrated sockets b) Receiver Mesh, Speaker Net c) Foam, sticker, protective film, mylar, conductive cloth d) SIM Socket e) SIM Tray f) Antenna Pin g) Side Keys like power key, slider switch, volume button (iii) Display Assembly of a cellular mobile phone may be imported with or without the items listed at (a) to (c) in para 7 (ii) above. Although, these items/components have no essential function in display and only perform auxiliary function of providing strength, support, protection from dust, acting as adhesive material, protect .....

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..... bly (PCBA) of mobile phone [except Mounted OLED / LCD Driver IC for Display & FPCs/FPCAs (Flexible Printed Circuit Board Assembly) for the purpose of display] * Main lens for feature phones * Housing of mobile phone (excluding Frame/Support structure including front, back, or side- any form/material for display assembly) * Speakers * Charger / Adapter * Battery Pack * Wired Headset * Microphone and Receiver * Camera Module * Vibrator Motor / Ringer * Key Pad of feature phone * USB Cable 8. Difficulty faced, if any, in the implementation of the instructions, may be brought to the notice of the board. Hindi version will follow. Yours faithfully Vinay V Nayak Technical Officer
Circular, Trade Notice, Public Noti .....

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