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.
| Sl. No.
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Heading
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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; |
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 |
– |
| 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:- |
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:- |
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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