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Taxation Central Ministry of Finance Customs Act, 1962

Customs duty on Display Assembly of a cellular mobile phone

07-Jun-2024 | Circular No. 06/2024-Customs

CBDT has issued a notification on Customs duty on Display Assembly of a cellular mobile phone.

By virtue of this circular Central Board of Indirect Taxes and Customs (CBIC) stated that the import duty for the components making up the display assembly of a cellular mobile phone will have a 10% concessional basic customs duty. The components making up the display assembly are defined in the circular.

The CBIC also clarified that if the display assembly is imported with the following components fitted or attached to the assembly, then they should attract a 10% import duty as well

1.SIM socket
2.SIM tray
3.Frame/support structure
4.Receiver mesh/speaker net
5.Foam, sticker, protective film, mylar, conductive cloth
6.Side keys like the power button
7.Antenna pin

The authority mentions that the display assembly can also be imported without these components fitted with it. It added that if these components are imported individually, they will attract separate customs rates.

The authority also stated that other mobile components, such as the battery pack, wired headset, and main lens for feature phones, would continue to attract separate import rates even if they come fitted with the display.

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