CBIC Grants Nil BCD on Goods for Mobile Phone Inductor Coil Modules Until March 2029

The Central Government has issued Notification No. 26/2026-Customs dated 8th July, 2026 under section 25(1) of the Customs Act, 1962, further amending Notification No. 57/2017-Customs. The amendment inserts Serial No. 6K in the Table to provide a nil Basic Customs Duty (BCD) for specified goods used in the manufacture of Inductor Coil Modules for wireless charging in cellular mobile phones, namely NC (Nano-Crystalline) Assembly, E-Shield, PET Liner, PC Shim (with Z-Liner), Main Stranded Coil and NFC Coil, and NdFeB Magnets, falling under specified tariff headings. The exemption is applicable up to 31st March, 2029. The notification also renumbers the existing Explanation as Explanation 1 and inserts Explanation 2 defining the specified goods, including their composition and functions in the manufacturing process. The notification states that Notification No. 57/2017-Customs was last amended by Notification No. 14/2026-Customs dated 30th April, 2026.

MINISTRY OF FINANCE
(Department of Revenue)

Notification No. 26/2026-Customs | Dated: 8th July, 2026

G.S.R. 602(E).— In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 57/2017-Customs, dated the 30^th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 798(E), dated the 30^th June, 2017, namely: –

In the said notification, –

(i) in the TABLE, after S. No. 6J and the entries relating thereto, the following S. No. and entries shall be inserted, namely: –

(ii) the Explanation shall be numbered as Explanation 1 thereof, and after Explanation 1 as so numbered, the following Explanation shall be inserted, namely: –

“Explanation 2.— For serial number 6K of this notification, –

a. “NC (Nano-Crystalline) Assembly” is a composite assembly comprising nano-crystalline material, copper foil, and graphite embossed together as a single layered structure encapsulated between conductive UV PET films. The assembly performs the function of converting magnetic flux into electrical energy through coils, while copper foil and graphite layers provide EMI shielding and heat dissipation;

b. “E-Shield” consists of conductive PSA (Pressure Sensitive Adhesives) and conductive film received in roll form to accommodate automation. It is used for Electro Magnetic Interference (EMI) grounding, shielding purposes and helps to prevent interference with other devices;

c. “PET Liner” is a Polyester (PET) thin transparent plastic film and has adhesive attached to the coil to handle coil integration assembly process to locate and orient the coil for automation assembly in the manufacturing process;

d. “PC Shim (with Z-Liner)” in the form of ring structure (roll form) to feed to automation is a plastic material used as a mechanical support for holding NFC (Near Field Communication) coil in concentric circle;

e. “Main Stranded Coil” means the coils used in the wireless charging and the NFC coil is used to supply voltage to the control circuit board;

f. “NdFeB Magnets” means neodymium-iron-boron based magnets used for alignment and coupling between the receiver and the transmitter.”.

[F. No. 190354/81/2026-TRU]
DHEERAJ SHARMA, Under Secy.

Note: – The principal notification No. 57/2017-Customs, dated the 30^th June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 798(E), dated the 30^th June, 2017, and was last amended vide notification No. 14/2026-Customs, dated the 30^th April, 2026, vide number G.S.R. 330(E), dated the 30^th April, 2026.