The Central Board of Indirect Taxes and Customs, (CBIC) on March 13, 2023, issued a Circular regarding the telecommunication equipment in the context of its earlier notifications
This has a reference to the Notification No. 57/2017-Customs dated June 30, 2017, amended by Notification No. 02/2019-Customs dated January 29, 2019, which, against tariff items 8517 62 90 and 8517 69 90, gives descriptions of certain goods that are telecommunication products or equipment.
The following has been stated namely: -
• It states that some of the technology-related descriptions, in the notification, needed to be better understood by all stakeholders for a more effective identification of products and equipment covered therein.
• It further stated in order to make the stakeholders more aware of the matter, and in consultation with the Department of Telecommunications (DoT) the following has been decided namely: -
(a) the identification of products/equipment covered under 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 alphanumeric code/identifier as provided for in Annexure -2 will need to be additionally declared in the bill of entry by the importer with effect from April 01, 2023
Disclaimer: please refer to the document to view further details and the Annexures
[Circular 08/2023]
