Instruction no. 02/2017-Customs
Government Of India
Ministry Of Finance
Department Of Revenue
Central Board of Excise and Customs
Room No 229 A, North Block, New Delhi
Dated the 6th March, 2017.
All Principal Chief Commissioners Customs,
All Principal Chief Commissioners of Customs & Central Excise,
All Chief Commissioners of Customs,
All Chief Commissioners of Customs & Central Excise, All Directors General,
All Principal Commissioners of Customs,
All Principal Commissioners of Customs & Central Excise, All Commissioners of Customs,
All Commissioners of Customs & Central Excise.
Sub: Classification of Selfie Sticks with or without Bluetooth-reg.Online GST Certification Course by TaxGuru & MSME- Click here to Join
The Conference of Chief Commissioners of Customs and Director Generals (03 January, 2017, New Delhi) on Customs Tariff and Allied Matters had deliberated the classification of Selfie Stick with Bluetooth. It was decided that the classification of the said item would be examined in the Board.
The issue has been examined by the Board and it is clarified that –
(i) In the light of recent review of the WCO(HS), effective from January 1st,2017 – a new heading 9620 00 00 was created vide the Finance Act,2016.
(ii) The 2017 HS Explanatory Note for heading 96.20 provides as follows :
“96.20 – Monopods, bipods, tripods and similar articles.
For the purpose of this heading, the expression “similar articles” refers to devices with four or more legs, which have the same function as monopods, bipods and tripods in reducing random movements. Selfie pods, also known as “selfie sticks”, designed to be held in the hand, rather than to stand on the ground, to take self-portraits (“selfies”) by positioning a smartphone, a photographic camera, a digital camera or a video camera recorder in an adjustable holder at the end of the stick, are also included in the heading, whether or not they are equipped with wired or wireless remote control for picture taking.
In view of the above, the correct heading for the classification of the Selfie Stick with or without Bluetooth is 9620 00 00.