Notification/Circular No.: Circular No. 45/2026-Customs dated October 9, 2026
Applicable Act/Rule: Customs Act, 1962; Notification No. 45/2025-Customs dated 24.10.2025 (corresponding to S. No. 528C of erstwhile Notification No. 50/2017-Customs dated 30.06.2017)
Applicable Section/Rule: S. No. 325 of Table I of Notification No. 45/2025-Customs; HSN 8507 60 00
The Central Board of Indirect Taxes and Customs (CBIC), Department of Revenue, Ministry of Finance, issued Circular No. 45/2026-Customs to clarify the scope of the term “Power Bank” under S. No. 325 of Table I of Notification No. 45/2025-Customs. The clarification concerns concessional Basic Customs Duty (BCD) for goods under tariff item 8507 60 00.
The circular recalls that Notification No. 45/2025-Customs prescribes a concessional BCD rate of 10% for goods falling under tariff item 8507 60 00, other than battery packs for use in electrically operated or hybrid vehicles; lithium-ion battery or battery packs of cellular mobile phones; and power banks. The general tariff rate for HSN 8507 60 00 is stated as 20%. CBIC notes that some field formations were treating stationary, grid-scale or industrial Battery Energy Storage Systems (BESS) under tariff item 8507 60 00 as “Power Bank” and consequently denying the concessional 10% BCD.
CBIC clarifies that, for the purpose of S. No. 325 of Table I of Notification No. 45/2025-Customs (corresponding to S. No. 528C of Notification No. 50/2017-Customs dated 30.06.2017), the term “Power Bank” applies only to lithium-ion battery devices with charging/discharging ports designed for use as an external charging device for cellular mobile phones or portable electronic devices. Stationary, grid-scale, or industrial lithium-ion BESS under tariff item 8507 60 00 are not covered by the exclusion applicable to “Power Bank” and therefore remain eligible for the concessional BCD rate of 10% under the entry.
The circular advises that any difficulty in implementing this clarification may be brought to the notice of the Board, and indicates that the Hindi version will follow.
Link: https://taxinformation.cbic.gov.in/view-pdf/1003347/ENG/Circulars
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