CBIC Notifies Customs Duty Exemption for Inductor Coil Module Components under Customs Act, 1962

Notification/Circular No.: 26/2026-Customs dated July 08, 2026
Applicable Act/Rule: Customs Act, 1962
Applicable Section/Rule: Sub-section (1) of section 25

The notification is issued by the Ministry of Finance (Department of Revenue) to further amend Notification No. 57/2017-Customs dated June 30, 2017, on the Central Government’s satisfaction that it is necessary in the public interest to do so. The principal notification was last amended by Notification No. 14/2026-Customs dated April 30, 2026.

In the TABLE of the principal notification, a new S. No. 6K is inserted after S. No. 6J, covering specified goods (NC Assembly, E-Shield, PET Liner, PC Shim with Z-Liner, Main Stranded Coil and NFC Coil, and NdFeB Magnets) falling under tariff items 3919 90 90, 8505 11 90 or 8544 11 10, for use in manufacture of Inductor Coil Module used in cellular mobile phones for wireless charging, at Nil duty rate under condition No. 1, ceasing to have effect after March 31, 2029.

The existing Explanation is renumbered as Explanation 1, and a new Explanation 2 is inserted defining the specified goods for the purposes of serial number 6K.

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