Amendment vide Notification No. 03/2019 – Customs dated 29th January, 2019 in BCD rate on Electric Vehicle (EV) and their specified part and raw material for manufacture of Lithium ion cells with effect from 30th January 2019

Earlier Notifications : Principal notification No.50/2017-Customs, dated the 30th June, 2017   and notification No. 80/2018 -Customs, dated the 15th December, 2018.

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Heading

 

Description of services Rate Conditions
Old Amendment Old Rate New Rate
495 Any Chapter Batteries for electrically operated vehicles, including two and three wheeled electric motor vehicles.
Explanation: For the purposes of this entry, “electrically operated vehicles” means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include electric motor assisted cycle rickshaw driven by rechargeable solar batteries, also known as ‘soleckshaw’.
Any Chapter has been substituted as “8507” NIL 5% 9 & 72
512 85 or any other Chapter (a) Parts, components and accessories except populated printed circuit boards for use in manufacture of lithium-ion batteries other than batteries of mobile handsets including cellular phones falling under tariff item 8507 60 00;
(b) Sub-parts for use in manufacture of items mentioned at (a) above.
“(a) Parts, components and accessories except: –

(i) Lithium ion cell (falling under tariff item 8507 60 00) and;

(ii) Printed Circuit Board Assembly (PCBA) (falling under tariff item 8507 90 90) for use in manufacture of lithium-ion batteries other than batteries of mobile handsets including cellular phones falling under tariff item 8507 60 00;
(b) Sub-parts for use in manufacture of items mentioned at (a) above.”;

NIL NIL 9
523 A Any Chapter Inserted Newly Parts, sub-parts, inputs or raw material for use in manufacture of Lithium ion
cells falling under tariff item 8507 60 00
Nil 9
524 8702 or 8704 Motor vehicles:
(a) If imported as a Completely Knocked Down
(CKD) kit containing all the necessary
components, parts or sub assemblies, for
assembling a complete vehicle with engine,
gearbox and transmission mechanism not in a
pre-assembled condition;
(b) in a form other than (a) above
Motor vehicles “(excluding electrically operated vehicles)” :
(a) If imported as a Completely Knocked Down
(CKD) kit containing all the necessary
components, parts or sub assemblies, for
assembling a complete vehicle with engine,
gearbox and transmission mechanism not in a
pre-assembled condition;
(b) in a form other than (a) above
10

20

10

20

525 8702 Electrically operated vehicles whether imported in a Completely Knocked Down (CKD) kit containing all the necessary components, parts or subassemblies, for assembling a complete kit with engine, gearbox and transmission mechanism not in a pre-assembled condition or not. Electrically operated vehicles, if imported, –
(1) As a Knocked Down kit containing all the necessary components, parts or subassemblies, for assembling a complete vehicle with, –
(a) disassembled Battery Pack, Motor, Motor Controller, Charger, Power
Control Unit, Energy Monitor Contractor, Brake system, Electric Compressor not mounted on chassis;
(b)pre-assembled Battery Pack, Motor, Motor Controller, Charger, Power Control Unit, Energy Monitor Contractor, Brake System, Electric
Compressor not mounted on a chassis or a body assembly
(2) in a form other than (1) above
10 10

15

25

526 8703 Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars, new, which have not been registered anywhere prior to importation, If imported,-
(1) As a Completely Knocked Down (CKD) kit containing all the necessary components, parts or sub-assemblies, for assembling a complete vehicle, with,-
(a) engine, gearbox and transmission mechanism not in a pre-assembled condition;
(b) engine or gearbox or transmission mechanism in pre-assembled form but not mounted on a chassis or a body assembly.
(2) in any other form,-
(a) with CIF value more than US $ 40,000 or with engine capacity more than 3000 cc for petrol-run vehicles and more than 2500 cc for diesel-run vehicles, or with both;
(b) other than (a) above
Motor cars and other motor vehicles  “(excluding electrically operated vehicles)” principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars, new, which have not been registered anywhere prior to importation, If imported,-
(1) As a Completely Knocked Down (CKD) kit containing all the necessary components, parts or sub-assemblies, for assembling a complete vehicle, with,-
(a) engine, gearbox and transmission mechanism not in a pre-assembled condition;
(b) engine or gearbox or transmission mechanism in pre-assembled form but not mounted on a chassis or a body assembly.
(2) in any other form,-
(a) with CIF value more than US $ 40,000 or with engine capacity more than 3000 cc for petrol-run vehicles and more than 2500 cc for diesel-run vehicles, or with both;
(b) other than (a) above
10

30

100

60

10

30

100

60

526A 8703 Inserted Newly Electrically operated Motor cars and other motor vehicles, principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars, if imported,-
(1) As a Knocked Down kit containing all the necessary components, parts or subassemblies, for assembling a complete vehicle, with,-
(a)disassembled Battery Pack, Motor, Motor Controller, Charger, Power Control Unit, Energy Monitor Contractor, Brake system, Electric
Compressor not mounted on chassis;
(b)pre-assembled Battery Pack, Motor, Motor Controller, Charger, Power
Control Unit, Energy Monitor Contractor, Brake System, Electric compressor not mounted on a chassis or a body assembly.
(2) In any other form,-
(a)with CIF value more than US$ 40,000
(b)other than (a) above
10

15

100
60

527  Any Chapter Inserted “8507 60 00” Lithium ion automotive battery for manufacture
of Lithium ion battery packs for supply to the
manufacturers of hybrid and electric vehicle
Lithiumion cell for use in manufacture of Lithium ion accumulator other than the following, namely: –
(a) Battery pack of cellular mobile phone; and
(b) Power bank.
5 9
528 Any Chapter The following goods for use in the manufacture of Electrically operated vehicles, including two and three wheeled electric motor vehicles.

Explanation: For the purposes of this entry, “electrically operated vehicles” means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include electric motor assisted cycle rickshaw driven by rechargeable solar batteries, also known as ‘soleckshaw’, namely:-
(i) Battery pack;
(ii) Battery Charger;
(iii) AC or DC Motor;
(iv) AC or DC Motor Controller

The following goods for use in the manufacture of Electrically operated vehicles, including two and three wheeled electric motor vehicles.

Explanation: For the purposes of this entry, “electrically operated vehicles” means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include electric motor assisted cycle rickshaw driven by rechargeable solar batteries, also known as ‘soleckshaw’, namely:-
(i) Battery pack;
(ii) Battery Charger;
(iii) AC or DC Motor;
(iv) AC or DC Motor Controller
“(v) Power Control unit (inverter, AC/DC converter, condenser);
(vi) Energy monitor;
(vii) Contactor;
(viii) Brake system for recovering;
(ix) Electric Compressor”

NIL NIL 9
528A 8507 Inserted Newly Battery pack for use in the manufacture of electrically operated vehicle or hybrid vehicle NIL 5 9
529 Any Chapter The following goods for use in the manufacture of Hybrid motor vehicles
Explanation- for the purpose of this entry,“hybrid motor vehicle” means a motor vehicle,which uses a combination of battery powered electric motor and an internal combustion engine to power the vehicle to drive trains, but does not include such micro hybrid motor vehicle with start and stop technology, using battery powered electric motor only while in static condition, namely

(i) Battery pack;
(ii) Battery Charger;
(iii) AC or DC Motor;
(iv) AC or DC Motor Controller;
(v) Engine for xEV (hybrid electricvehicle);
(vi) Transaxle for HV ( split power device);
(vii) Power Control unit ( inverter, AC/DC converter, condenser);
(viii) Control ECU for HV, Generator;
(ix) Brake system for recovering;
(x) Energy Monitor;
(xi) Electric Compressor
The following goods for use in the manufacture of Hybrid motor vehicles
Explanation- for the purpose of this entry,“hybrid motor vehicle” means a motor vehicle,which uses a combination of battery powered electric motor and an internal combustion engine to power the vehicle to drive trains, but does not include such micro hybrid motor vehicle with start and stop technology, using battery powered electric motor only while in static condition, namely

(i) Battery pack;
(ii) Battery Charger;
(iii) AC or DC Motor;
(iv) AC or DC Motor Controller;
(v) Engine for xEV (hybrid electricvehicle);
(vi) Transaxle for HV ( split power device);
(vii) Power Control unit ( inverter, AC/DC converter, condenser);
(viii) Control ECU for HV, Generator;
(ix) Brake system for recovering;
(x) Energy Monitor;
(xi) Electric Compressor
NIL NIL
531 8711 Motor cycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side cars, and side cars, new, which have not been registered anywhere prior to importation, –
(1) as a completely knocked down (CKD) kit containing all the necessary components, parts or sub -assemblies, for assembling a complete vehicle, with, –
(a) engine, gearbox and transmission mechanism not in a pre -assembled condition;
(b) engine or gearbox or transmission mechanism in pre -assembled form, not mounted on a body assembly.
(2) in any other form excluding motor cycles with engine capacity of 800 cc or more;
(3) Motor cycles with engine capacity of 800 cc or more
Motor cycles (including mopeds) and cycles fitted with an auxiliary motor  “(excluding electrically operated motor cycles and cycles)”, with or without side cars, and side cars, new, which have not been registered anywhere prior to importation, –
(1) as a completely knocked down (CKD) kit containing all the necessary components, parts or sub -assemblies, for assembling a complete vehicle, with, –
(a) engine, gearbox and transmission mechanism not in a pre -assembled condition;
(b) engine or gearbox or transmission mechanism in pre -assembled form, not mounted on a body assembly.
(2) in any other form excluding motor cycles with engine capacity of 800 cc or more;
(3) Motor cycles with engine capacity of 800 cc or more
10

30

60

75

10

30

60

75

531A 8711 Inserted Newly Electrically operated motor cycles (including mopeds) and cycles fitted with an
auxiliary motor, with or without side cars, and side cars, if imported, –
(1) As a knocked down kit containing all the necessary components, parts or sub-assemblies, for assembling a complete
vehicle, with,-
(a) disassembled Battery Pack, Motor, Motor Controller, Charger, Power
Control Unit, Energy Monitor Contractor, Brake system, Electric Compressor not mounted on chassis;
(b) pre-assembled Battery Pack, Motor, Motor Controller, Charger, Power
Control Unit, Energy Monitor Contractor, Brake System, Electric compressor not mounted on a chassis or a body assembly
(2) in a form other than (1) above
10

15

50

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