𝗖𝗹𝗮𝗿𝗶𝗳𝗶𝗰𝗮𝘁𝗶𝗼𝗻 𝗼𝗻 𝗖𝗮𝗺𝗲𝗿𝗮 𝗠𝗼𝗱𝘂𝗹𝗲 𝗳𝗼𝗿 𝗖𝗲𝗹𝗹𝘂𝗹𝗮𝗿 𝗠𝗼𝗯𝗶𝗹𝗲 𝗣𝗵𝗼𝗻𝗲𝘀 – 𝗖𝗶𝗿𝗰𝘂𝗹𝗮𝗿 𝗡𝗼. 𝟬𝟴/𝟮𝟬𝟮𝟱-𝗖𝘂𝘀𝘁𝗼𝗺𝘀 📢 Stay ahead with the latest regulatory updates! Join our WhatsApp group : chat.whatsapp.com/CqR3MfRN5bJ27i5hcc1SHa The Ministry of Finance (Department of Revenue), Government of India, has issued Circular No. 08/2025-Customs, providing clarity on the classification of camera modules used in the manufacture of cellular mobile phones. [img:V0CvmEYuf]

🔹 𝗕𝗮𝗰𝗸𝗴𝗿𝗼𝘂𝗻𝗱 & 𝗡𝗲𝗲𝗱 𝗳𝗼𝗿 𝗖𝗹𝗮𝗿𝗶𝗳𝗶𝗰𝗮𝘁𝗶𝗼𝗻: 📌 Notification No. 57/2017-Customs (30th June 2017) prescribes a 10% concessional Basic Customs Duty (BCD) for camera modules used in mobile phone manufacturing. 📌 Inputs and sub-components like camera lenses were fully exempted from BCD under entries S. No. 6B and 6BA. 📌 The Directorate of Revenue Intelligence (DRI) raised concerns regarding ambiguities in defining a camera module, especially when additional mobile phone parts are included in the assembly.

🔹 𝗞𝗲𝘆 𝗖𝗹𝗮𝗿𝗶𝗳𝗶𝗰𝗮𝘁𝗶𝗼𝗻𝘀 𝗜𝘀𝘀𝘂𝗲𝗱: ✅ 𝗘𝘀𝘀𝗲𝗻𝘁𝗶𝗮𝗹 𝗖𝗵𝗮𝗿𝗮𝗰𝘁𝗲𝗿 𝗼𝗳 𝗖𝗮𝗺𝗲𝗿𝗮 𝗠𝗼𝗱𝘂𝗹𝗲𝘀: 🔹 A camera module comprises multiple elements such as lens, sensor, FPCB assembly, brackets/holders, connectors, and mechanical parts. 🔹 As per Rule 3(b) of the General Rules of Interpretation (GRI) of the Harmonized System, the "essential character" of the camera module should be followed for classification.

✅ 𝗗𝗲𝗳𝗶𝗻𝗶𝘁𝗶𝗼𝗻 𝗼𝗳 𝗖𝗮𝗺𝗲𝗿𝗮 𝗠𝗼𝗱𝘂𝗹𝗲 𝗳𝗼𝗿 𝗖𝘂𝘀𝘁𝗼𝗺𝘀 𝗗𝘂𝘁𝘆 𝗣𝘂𝗿𝗽𝗼𝘀𝗲𝘀: 🔹 A camera module (single or multiple cameras) specifically designed for integration into mobile phones shall continue to be classified as a camera module for customs duty purposes. 🔹 Additional components such as flexible printed circuit boards (FPCB) with connectors, plastic covers, and metal chassis, if included solely for strength and stability, will not change the classification.

✅ 𝗜𝗺𝗽𝗮𝗰𝘁 𝗼𝗻 𝗖𝘂𝘀𝘁𝗼𝗺𝘀 𝗗𝘂𝘁𝘆 𝗥𝗮𝘁𝗲𝘀: 🔹 If imported as a complete camera module assembly, it will continue to attract the 10% concessional BCD as per S. No. 5A of Notification No. 57/2017-Customs. 🔹 If components are imported separately (not as a complete assembly), standard customs duty rates will apply.

📆 𝗜𝗺𝗽𝗹𝗲𝗺𝗲𝗻𝘁𝗮𝘁𝗶𝗼𝗻 𝗗𝗮𝘁𝗲: 🔹 These clarifications are effective immediately from 24th March 2025. 📜 𝗢𝗳𝗳𝗶𝗰𝗶𝗮𝗹 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 📄 𝗙𝗶𝗹𝗲 𝗡𝗼.: CBIC-190354/178/2024-TRU

📢 𝗪𝗵𝘆 𝗧𝗵𝗶𝘀 𝗠𝗮𝘁𝘁𝗲𝗿𝘀: ✔ Helps mobile manufacturers and importers correctly classify camera modules. ✔ Ensures uniformity in customs duty application across different import scenarios. ✔ Reduces ambiguity and potential disputes in customs clearances for mobile phone components. #CustomsUpdate #FinanceMinistry