Custom:
The Central Board of Indirect Taxes and Customs (CBIC) has issued circular, providing clarification on the classification and concessional duty applicability for camera modules used in mobile phone manufacturing under Notification No. 57/2017-Customs.
The circular confirms that a camera module comprises essential components such as lens, sensor, FPCB assembly, bracket/holder, connectors, and mechanical parts, which together define its essential character. It further states that if a camera module is imported as a complete assembly, it shall continue to attract the concessional 10% Basic Customs Duty (BCD) as per S. No. 5A of Notification No. 57/2017-Customs. However, if individual components of the camera module are imported separately, they will attract the applicable standard BCD rate.
Circular No. 08/2025-Customs, dated March 24, 2025
