Basic customs duty exemptions for electronic goods cover mobile phone parts, inputs, and selected communications equipment. Basic customs duty is exempted, on import into India, for specified electronic goods only to the extent the duty exceeds the standard rate set out in the tariff table, subject to the relevant condition in the Annexure and the procedure under the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017. The notification principally covers parts, inputs and sub-parts used in the manufacture of cellular mobile phones, with many entries attracting nil duty where used as inputs for manufacture of the specified goods.