https://www.taxtmi.com/forum/issue?id=114419 Blank SIM cards used for laboratory chipset testing are permissible to import and are not caught by handset IMEI prohibitions. They are classifiable under HSN 85235210 and are treated as freely importable goods under the applicable foreign trade policy, allowing R&D importers to obtain them under standard customs procedures. en-us Fri, 21 Dec 2018 10:52:28 +0530 Thu, 23 Jan 2025 15:55:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114419 Blank SIM cards used for laboratory chipset testing are permissible to import and are not caught by handset IMEI prohibitions. They are classifiable under HSN 85235210 and are treated as freely importable goods under the applicable foreign trade policy, allowing R&D importers to obtain them under standard customs procedures. Discussion-Forum Customs Fri, 21 Dec 2018 10:52:28 +0530 https://www.taxtmi.com/forum/issue?id=114419