CBIC issued clarification on BCD rate on import of display assembly of mobile phones: Circular
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- Last Updated on 22 August, 2022
Circular no. 14/2022 dated August 18th, 2022
The CBIC has earlier issued notification to prescribe concessional rate of basic customs duty (BCD) at 10% on Display Assembly of mobile phones and Nil BCD on import of inputs or parts for manufacture of Display Assembly. However, various instances of mis-declaration have been reported and the clarification was sought by industry.
Now, the CBIC has issued circular to clarify that 10% BCD shall be levied on import of display assembly of mobile phones along with back support frame of metal or plastic. However, the BCD at rate of 15% shall be levied if the sim tray, battery compartment, fingerprint or any other item is imported with display assembly.
Click Here To Read The Full Circular
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