Nil Basic Customs Duty on Specific Inputs for Mobile Phone Inductor Coil Modules up to 31st March 2029

Background and Objective

The Central Government has notified Notification No. 26/2026-Customs dated 8th July, 2026 under section 25(1) of the Customs Act, 1962, introducing a further amendment to Notification No. 57/2017-Customs dated 30th June, 2017.

This amendment targets key components used in manufacturing Inductor Coil Modules for wireless charging in cellular mobile phones. By granting nil Basic Customs Duty (BCD) on specified goods up to 31st March, 2029, the measure is aimed at:

  • Supporting value-added manufacturing of wireless charging modules in India
  • Reducing import costs of critical parts used in these modules
  • Promoting domestic assembly of advanced mobile components
  • Enabling provision: section 25(1) of the Customs Act, 1962
  • Principal notification: Notification No. 57/2017-Customs dated 30th June, 2017 (G.S.R. 798(E))
  • Latest amendment: Notification No. 26/2026-Customs dated 8th July, 2026 (G.S.R. 602(E))
  • Last prior amendment to the principal notification: Notification No. 14/2026-Customs dated 30th April, 2026 (G.S.R. 330(E))

The new notification modifies the Table under Notification No. 57/2017-Customs by inserting a new Serial No. 6K and adds a fresh definitional Explanation 2 specific to this entry.

New Entry – Serial No. 6K in the Customs Exemption Table

Tariff Headings and Covered Goods

Under the amended table, Serial No. 6K is inserted after Serial No. 6J. It applies to goods falling under the following tariff headings:

  • 3919 90 90
  • 8505 11 90
  • 8544 11 10

The covered items are explicitly described as goods for use in the manufacture of Inductor Coil Module used in cellular mobile phones for wireless charging, namely:

  1. NC (Nano-Crystalline) Assembly
  2. E-Shield
  3. PET Liner
  4. PC Shim (with Z-Liner)
  5. Main Stranded Coil and NFC Coil
  6. NdFeB Magnets

Duty Rate and Validity Period

  • Basic Customs Duty rate: Nil
  • Condition: The goods must be used for manufacture of Inductor Coil Modules used in cellular mobile phones for wireless charging
  • Sunset clause:

“Provided that nothing contained in this S. No. shall have effect after 31st March, 2029”

This means the benefit under Serial No. 6K will cease automatically from 1st April, 2029, unless extended by a subsequent notification.

Explanations Reorganised and Expanded

Renumbering of Existing Explanation

The earlier single Explanation in Notification No. 57/2017-Customs has now been renumbered as Explanation 1.

Insertion of Explanation 2

A new Explanation 2 is inserted specifically to clarify the meaning and technical nature of the goods listed under Serial No. 6K. This explanation provides detailed descriptions for each component to avoid classification and usage disputes.

Explanation 2.— For serial number 6K of this notification

Explanation 2 breaks down the six defined components as follows:

Technical Descriptions of Exempted Components

1. NC (Nano-Crystalline) Assembly

According to Explanation 2(a):

“NC (Nano-Crystalline) Assembly” is a composite assembly comprising nano-crystalline material, copper foil, and graphite embossed together as a single layered structure encapsulated between conductive UV PET films. The assembly performs the function of converting magnetic flux into electrical energy through coils, while copper foil and graphite layers provide EMI shielding and heat dissipation;

In simpler technical terms, this assembly: