This circular clarifies the classification of telecom equipment under Customs Notification No. 02/2019, which amends Notification No. 57/2017. It provides detailed illustrations and specific alpha-numeric codes for identifying various telecommunication products and equipment. Importers must use these codes in their Bill of Entry declarations from 1st April 2023 to ensure accurate identification and smoother processing.
F.No. 524/11/2022-STO(TU)
Government of India
Ministry of Finance, Department of Revenue
Central Board of Indirect Taxes Customs
North Block, New Delhi
Circular No. 08/2023
Dated: 13.03.2023
To,
All Principal Chief Commissioners/ Chief Commissioners of Customs/Customs (Preventive),
All Principal Chief Commissioners/ Chief Commissioners of Customs and Central Tax
All Principal Commissioners/ Commissioners of Customs/ Customs (Preventive)
All Principal Directors General/Direct
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FAQ :
This circular aims to provide a clearer understanding of specific telecommunication products and equipment covered under Customs Notification No. 02/2019, which amends Notification No. 57/2017, for all stakeholders.
From 1st April 2023, importers will need to additionally declare an alpha-numeric code, as provided in Annexure-2, in their Bill of Entry for products and equipment classified under tariff items 85176290 and 85176990.
The identification of products and equipment covered under specific sub-items (b) to (h) of the notification is illustrated in Annexure-1.
Examples include Optical Transport Equipment (like DWDM, ROADM), Packet Optical Transport Products (like OLT, ONT), Internet Protocol Radios (like Wi-Fi Access Points), Soft switches and VoIP equipment, Carrier Ethernet Switches, and LTE/5G products (like eNodeB, gNodeB).
The requirement to additionally declare the alpha-numeric code in the Bill of Entry will be effective from 1st April 2023.
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Notification No : Circular No. 08/2023Published in Custom
Source : https://taxinformation.cbic.gov.in/view-pdf/1003154/ENG/Circulars