Customs Duty Clarification on Power Banks and Battery Energy Storage Systems (BESS)

Last updated: 10 October 2026

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This notification clarifies the definition of 'Power Bank' for customs duty purposes. Previously, there was confusion regarding whether Battery Energy Storage Systems (BESS) for industrial or grid-scale use qualified for the concessional Basic Customs Duty (BCD) rate. The clarification confirms that 'Power Bank' specifically refers to portable lithium-ion devices with charging ports for mobile phones and other portable electronics. Therefore, stationary or industrial BESS do not fall under this exclusion and are eligible for the concessional BCD rate.

Government of India Ministry of Finance Department of Revenue Tax Research Unit Room No. 14020, Kartavya Bhawan-I New Delhi, dated the 9th October, 2026 To, All Principal Chief Commissioner/Chief Commissioner of Customs/Customs (Preventive), All Principal Chief Commissioner/Chief Commissioner of Customs Central Tax, All Principal Commissioner/Commissioner of Customs/Customs (Preventive), All Principal Commissioner/Commissioner of Customs Central Tax, All Principal Director Generals/Directo

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1 Year PLAN - Rs.~~1999~~

1799

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FAQ :

The notification clarifies the scope of the term 'Power Bank' concerning customs duty, specifically for goods under tariff item 8507 60 00.

A concessional BCD rate of 10% is prescribed for certain goods under tariff item 8507 60 00.

For customs duty purposes, 'Power Bank' refers to lithium-ion battery devices with charging/discharging ports intended for use as an external charging device for cellular mobile phones or portable electronic devices.

No, stationary, grid-scale, or industrial BESS are not considered 'Power Banks' under the specified customs notification.

This clarification relates to goods falling under tariff item 8507 60 00.

The notification specifies that battery packs for electric vehicles or hybrid vehicles, and lithium-ion battery packs for cellular mobile phones, are already excluded from the concessional duty rate for power banks.

Notification No : 45/2026-Customs
Source : https://taxinformation.cbic.gov.in/view-pdf/1003347/ENG/Circulars

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