Customs duty exemption for mobile handset parts subject to compliance with concessional import-for-manufacture rules. Parts, components and accessories of mobile handsets, including cellular phones, are exempted from the whole of customs duty under the First Schedule to the Customs Tariff Act and from the whole of the additional duty under the Customs Tariff Act, provided the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996.