Used mobile phone

This query is : Resolved

Mona Gupta (Querist)
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25 May 2021 Hello sir/ mam

Please share the custom duty of importing used mobile phones with battery or without battery.

Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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11 July 2024 Importing used mobile phones, whether with or without batteries, into India is subject to specific customs duties and regulations. Here’s a general overview of the customs duty applicable:

### Used Mobile Phones with Batteries:

1. **Customs Duty:**
- **Basic Customs Duty (BCD):** Typically ranges from 10% to 20%, depending on the type of phone and its value.
- **Integrated Goods and Services Tax (IGST):** Charged at a standard rate of 28% on the assessable value (which includes BCD).
- **Additional Duties and Cess:** Social Welfare Surcharge (10% on BCD) and other cess may apply.

2. **Assessable Value:**
- The assessable value is determined by customs based on factors like the condition, model, and current market value of the phone.

3. **Documentation:**
- Required documents include the Bill of Entry, invoice, IMEI number, and any certifications required by the Telecom Enforcement Resource and Monitoring (TERM) cell.

4. **Regulations:**
- Import of used mobile phones is regulated by the Directorate General of Foreign Trade (DGFT) and the Department of Telecommunications (DoT). Guidelines include compliance with emission standards, IMEI registration, and other telecom regulations.

### Used Mobile Phones without Batteries (Handsets Only):

1. **Customs Duty:**
- **Basic Customs Duty (BCD):** Similar to phones with batteries, BCD ranges from 10% to 20%.
- **IGST:** Charged at 28% on the assessable value.
- **Social Welfare Surcharge (SWS):** Additional 10% on BCD.
- **Other Charges:** Handling charges, port charges, and any other applicable fees.

2. **Assessable Value and Documentation:**
- Same as for phones with batteries, including IMEI number and required certifications.

3. **Regulations:**
- Compliance with DGFT and DoT regulations remains mandatory.

### Important Considerations:

- **Legal Compliance:** Ensure that the imported mobile phones comply with Indian regulations, including IMEI registration and DoT requirements.

- **Customs Clearance:** Engage a customs broker or consultant to navigate the customs clearance process efficiently, especially concerning documentation and tariff classification.

- **Specific Case:** For precise duty calculations and requirements, especially regarding specific phone models or circumstances, consulting with a customs expert or visiting the official Indian Customs website (https://www.cbic.gov.in/) is advisable.

Given the dynamic nature of customs duties and regulations, it's crucial to verify the latest guidelines from official sources or consult with a customs expert to ensure accurate and compliant importation of used mobile phones into India.