Seeks to further amend notification No.12/2012-Customs dated 17.03.2012 - Effective rate of duty on import of goods - Amendments with regard to various items. - 30/2016 - Customs -Tariff

Customs tariff amendments expand and clarify import duty exemptions for telecom, mobile handset components and aircraft maintenance parts.

The notification amends tariff table entries to add and modify exempted imports-including silica preforms for optical fibre manufacture, chargers/adapters and batteries for handset manufacture, and detailed parts and sub parts for populated printed circuit boards-while excluding populated printed circuit boards from generic parts descriptions. It revises aircraft maintenance exemptions by substituting an Annexure condition requiring DGCA approved quality manager certification, maintenance of import/use accounts, periodic submission to the Commissioner of Customs, and execution of a bond to secure duty where goods are not proved to have been used, installed or consumed for permitted maintenance purposes; it also provides an export after repair qualification for imported aircraft components.