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of <h1>Customs Clarifies Duty on DC Defibrillators with Internal Paddles: Classified as External Use, Subject to Higher Import Duties.</h1> The circular addresses the classification of DC defibrillators for external use imported with internal paddles, which has led to a divergence in customs duty application. The primary issue was whether these should be classified under the concessional duty rate for internal use defibrillators or the higher rate for external use. After discussion at the Tariff Conference of Chief Commissioners of Customs, it was concluded that such defibrillators should be treated as external use devices, attracting a duty of 15% BCD, 8% CVD, and 4% SAD. The Board has accepted this recommendation, and pending assessments should be finalized accordingly.
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