Mobile Phone Display Assembly Fitted with Items to Attract 15 Pc Import Duty: CBIC
News 18New Delhi, Aug 19: Import of mobile phone display assembly, which are fitted with items like speakers, SIM tray and power key, will attract a 15 per cent basic customs duty, the Central Board of Indirect Taxes and Customs has said. Currently, display assembly of mobile phones attracts 10 per cent customs duty, and nil duty on imports of inputs or parts separately for use for manufacturing of a display assembly. In a circular to field offices, the CBIC said if a display assembly of mobile phone is imported with merely a back support frame of metal/plastic attached to it, it will attract 10 per cent BCD. "If any other item like the sim tray, antenna pin, speaker net, power key, slider switch, battery compartment, Flexible Printed Circuits for volume, power, sensors, speakers, finger print etc, come fitted along with a display assembly with or without a back support frame of metal/plastic, then the whole assembly attracts a BCD rate of 15 per cent," the CBIC said.