We import the hardware mainly from Taiwan and sell to customers along with the software that we have developed.
There are broadly 3 kind of tracking hardware:
(1) Trackers used for vehicle tracking and fleet management: They have a built in GPS receiver, GSM module, a CPU and a OS running inside to send data via the GSM network to our server. It also has audio capabilities to be able to speak to the driver. (2) Trackers used for personal tracking: They also have a built in GPS receiver, GSM module, a CPU and a OS running inside to send data via the GSM network to our server. It also has audio capabilities to be able to speak to the child or the person having the tracker on him (3) Trackers used for tracking of ships / aeroplanes: They also have a built in GPS receiver, GSM module, a CPU and a OS running inside to send data via the GSM network to our server. They also have an Iridium module so that if cellular coverage is not available they can transmit the data via the Iridium network.
I seek your help in the following:
(1) Under what HS Code should the above items come and what should be the custom duty on them? (2) Would the import of the above trackers be restricted?