Customs
The CBIC has issued a circular which clarifies the classification and Basic Customs Duty (BCD) applicable to Interactive Flat Panel Displays (IFPDs) and other monitors under tariff item 85285900.
In the 2025-26 Budget, BCD on IFPDs was increased from 10% to 20%, while other monitors remained at 10% with an IGCR condition under Notification No. 50/2017-Customs. Due to industry concerns about IGCR compliance, Notification No. 23/2025-Customs removed this condition for non-IFPD monitors. Based on technical inputs from MeitY, IFPDs are distinguished from regular monitors by features such as touch capability, larger screen size (55″–110″), 4K+ resolution, built-in software and speakers, and higher power consumption. Both IFPDs and other monitors remain under tariff item 85285900, while IFPD parts like Touch Glass Sheets and Touch Sensor PCBs are classified under HS 8529 with a 5% BCD. This clarification ensures uniformity in classification and duty structure, with field formations advised to implement these guidelines accordingly and report any challenges to CBIC.
[Circular No. 12/2025-Customs dated 07.04.2025]
