MM TAX CLUB

Circular No. 08/2023 Dated: 13.03.2023

 Telecom equipment in the context of notification No. 02/2019- Customs dated 29-01-2019 amending notification No. 57/2017-Customs dated 30.06.3017

Attention of the field formations is invited to Notification No. 57/2017- Customs dated 30.06.2017 amended by Notification No. 02/2019-Customs dated 29.01.2019 which, against tariff items 8517 62 90 and 8517 69 90, gives descriptions of certain goods that are telecommunication products or equipment.

2.            In this context, the Board was apprised that some of these technology related descriptions, specifically those at (b) to (h), amongst (a) to (h), in the notification, need to be better understood by all stakeholders for a more effective identification of products and equipment covered therein.

3.            Accordingly, in order to make stakeholders more aware in the matter, and in consultation with the Department of Telecommunications (DoT) –

(a) the identification of products/equipment covered thereunder, at (b) to (h) of the notification, is illustrated in Annexure -1;

(b) it is decided that, in terms of the Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations 2018, an identification of products/equipment under 85176290 and 85176990 shall be enabled from the beginning, that is, from the time of filing of import declarations itself, bringing certainty, for which an alpha numeric code/identifier as provided for in Annexure -2 will need to be additionally declared in bill of entry by the importer with effect from 01.04.2023.

4. Suitable Public Notice, etc may kindly be issued for guidance. Difficulty faced, if any, in implementation may be intimated.

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