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Taxation Central Ministry of Finance Customs Act, 1962

CBIC issues circular regarding clarification on the scope of “Power Bank” for Basic Customs Duty Concession on Battery Energy Storage Systems

09-Oct-2026 | Circular No. 45/2026-customs

CBIC has issued circular regarding clarification on the scope of “Power Bank” for Basic Customs Duty Concession on Battery Energy Storage Systems with effect from 9th October 2026 Through this circular CBIC has clarified the scope of the term “Power Bank” under S. No. 325 of Table I of Notification No. 45/2025-Customs dated 24 October 2025. The clarification provides that the term “Power Bank” covers lithium-ion battery devices with charging/discharging ports designed for use as external charging devices for cellular mobile phones or portable electronic devices. Accordingly, stationary, grid-scale and industrial Battery Energy Storage Systems (BESS) falling under tariff item 8507 60 00 are not covered by the exclusion applicable to power banks and remain eligible for the concessional Basic Customs Duty rate of 10%, subject to the other applicable conditions of the notification.

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Notification regarding appointment of the Superintendent of Police of each District of the States or the Union territories or the Deputy Commissioner of Police to perform the functions of the civil authority

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