Clarification on the classification and applicable Basic Customs Duty (BCD) for Interactive Flat Panel Displays (IFPDs) and other monitors

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.... Tax Research Unit North Block, New Delhi Dated: 07th April, 2025 To, All Principal Chief Commissioner/Chief Commissioner of Customs/Customs (Preventive), All Principal Chief Commissioner/Chief Commissioner of Customs & Central Tax, All Principal Commissioner/Commissioner of Customs/Customs (Preventive), All Principal Commissioner/Comm....

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....PD was continued at 10% BCD with IGCR condition vide entry at S. No. 515C of the Notification No. 50/2017-Customs dated 30.06.2017. This was to prevent circumvention of the higher duty on IFPDs . The intent was not to charge 20% on monitors other than IFPDs. 2. Industry associations have sought clarification regarding compliance with IGCR condition under said entry at S. No. 515C of the N....

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....ly, 15" to 43" Typically, 55" to 110" Resolution HD to 4K 4K or higher Interactivity Limited to keyboard/mouse input Touch, stylus input, and gesture control Built-in Software No built-in software Includes interactive software tools Built-in Speakers External speakers needed ....