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Importers must declare specific alphanumeric codes for telecom equipment under tariff items 8517 62 90 and 8517 69 90 in the bill of entry. The Central Board of Indirect Taxes and Customs issues illustrations and product identifiers for telecommunication goods described in notification No. 57/2017-Customs. Importers apply the alphanumeric identifiers from the time of filing import declarations. The requirement starts on 01.04.2023.
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Circular No. 08/2023
F.No. 524/11/2022-STO(TU) Government of India Ministry of Finance, Department of Revenue Central Board of Indirect Taxes & Customs
North Block, New Delhi Dated: 13.03.2023
To,
All Principal Chief Commissioners/ Chief Commissioners of Customs/Customs (Preventive), All Principal Chief Commissioners/ Chief Commissioners of Customs and Central Tax All Principal Commissioners/ Commissioners of Customs/ Customs (Preventive) All Principal Directors General/Directors General, under CBIC
Madam/ Sir,
Subject: Telecom equipment in the context of notification No. 02/2019- Customs dated 29-01-2019 amending notification No. 57/2017-Customs dated 30.06.3017 - reg
Attention of the field formations is invited to Notification No. 57/2017- Customs dated 30.06.2017 amended by Notification No. 02/2019-Customs dated 29.01.2019 which, against tariff items 8517 62 90 and 8517 69 90, gives descriptions of certain goods that are telecommunication products or equipment.
In this context, the Board was apprised that some of these technology related descriptions, specifically those at (b) to (h), amongst (a) to (h), in the notification, need to be better understood by all stakeholders for a more effective identification of products and equipment covered therein.
Accordingly, in order to make stakeholders more aware in the matter, and in consultation with the Department of Telecommunications (DoT) -
Encl: Annexure -1, 2 & abbreviations list
Varun Koundinya OSD-Tariff Unit email: tariffunit-rev@nic.in Tel:23095557
Annexure -1
| Notfn item | Notification description | Identification of products/equipment covered |
|---|---|---|
| (b) and (d) | Optical transport equipment and Optical Transport Network products | Machines and apparatus covered include – i. OTN equipment; ii. Dense Wavelength Division Multiplexer (DWDM); iii. Coarse Wavelength Division Multiplexer (CWDM); iv. Elements of (i), (ii) or (iii) above: ROADM, Booster Amplifiers, Pre-Amplifiers, Inline Amplifiers, Raman Amplifiers, Mux-demux, Transponders, Mux-ponders, OADM and Regenerators, Optical Power Monitoring and Optical Line Protection equipment. |
| (c) | Combination of one or more of Packet Optical Transport Product or Switch (POTP or POTS) | The Machines/apparatus covered under this category include– i. Optical Line Terminal (OLT) for FTTX (GPON/ EPON/ XGSPON/ 10GEPON/ NG-PON2 / 25GPON / 50GPON etc.); ii. Optical Network Terminal (ONT) for FTTX (GPON/ EPON/ XGSPON/ 10GEPON/ NG-PON2 / 25GPON / 50GPON etc.). |
| (e) | Internet Protocol (IP) Radios | The Machines/apparatus covered under this category include - i. Wi-Fi Access Point Equipment and Wi-Fi Controller; ii. Repeaters (RF/RF-over-Optical) & In-Building Solution (IBS)- Indoor/Outdoor including active and passive Accessories (2G/3G/ 4G/5G and onwards); iii. Wireless Radio Link – (IP/Hybrid) equipment. |
| (f) | Soft switches and Voice over Internet Protocol (VoIP) equipment, namely, VoIP phones, Media gateways, Gateway controllers and Session border controllers | Card/module or sub-systems converting analog voice signal into digital packets that are carried over internet protocol use one or more of these products. Some examples are– i. Internet Protocol Private Branch Exchange (IP PBX); ii. IP Multimedia Systems (IMS); iii. Unified communication systems (UCS). |
| (g) | Carrier Ethernet Switches, Packet Transport Node (PTN) products, Multiprotocol Label Switching Transport Profile (MPLS-TP) products | The Machines/apparatus covered under these categories include– i. IP-MPLS Based equipment; ii. MPLS-TP based equipment; iii. SDN Based MPLS equipment; iv. PTN products for Carrier Ethernet Network (CEN) for Access and Aggregation Network Applications |
| (h) | Multiple Input/Multiple Output (MIMO) and Long-Term Evolution (LTE) products | The Machines/apparatus covered under these categories include– i. 4G(LTE) products and their Elements, namely- eNode B, RRH, CU, DU, RU, BBU, EPC, MME, SGW, PGW, HSS, IMS, Network In a Box (NIB), 4G CPE, etc.; ii. 5G products and its Elements, namely- gNodeB, RRH, CU, DU, RU, BBU, 5GC, IMS, Network In a Box (NIB), 5G CPE, etc.; iii. 4G and 5G enabled NB IoT devices; iv. Equipment incorporating technologies beyond 5G. |
Annexure -2
| Identifier | Product/equipment against tariff heading 85176290 or 85176990 |
|---|---|
| A | Wrist wearable devices (Commonly known as smart watches) |
| MAA001 | WWD-smart watches |
| B&D | Optical Transport Equipment & Optical Transport Network (OTN) Products in item (b) & (d) of notification |
| TEB001 | OTE-ROADM |
| TEB002 | OTE-Booster Amplifiers |
| TEB003 | OTE-Pre-Amplifiers |
| TEB004 | OTE-Inline Amplifiers |
| TEB005 | OTE-Mux-Demux |
| TEB006 | OTE-Transponders |
| TEB007 | OTE-Muxponders |
| TEB008 | OTE-Raman Amplifiers |
| TEB009 | OTE-OADM |
| TEB010 | OTE-Regenerators |
| TEB011 | OTE-Optical Power Monitoring |
| TEB012 | OTE-Optical Line Protection |
| TEB999 | OTE-Others |
| C | Combination of one or more of Packet Optical Transport Product or Switch (POTP or POTS) in item (c) of notification |
| (C1) | Optical Line Terminal |
| TEC101 | OLT-GPON |
| TEC102 | OLT-EPON |
| TEC103 | OLT-XGSPON |
| TEC104 | OLT-10GEPON |
| TEC105 | OLT-NG-PON2 |
| TEC106 | OLT-25GPON |
| TEC107 | OLT-50GPON |
| TEC199 | OLT-Others |
| (C2) | Optical Network Terminal/Unit |
| TEC201 | ONT-GPON |
| TEC202 | ONT-EPON |
| TEC203 | ONT-XGSPON |
| TEC204 | ONT-10GEPON |
| TEC205 | ONT-NG-PON2 |
| TEC206 | ONT-25GPON |
| TEC207 | ONT-50GPON |
| TEC299 | ONT-Others |
| E | Internet Protocol Radios in item (e) of notification |
| TEE001 | IPR-WiFi Access Point Equipment |
| TEE002 | IPR-WiFi Controller |
| TEE003 | IPR-Repeaters (RF/RF-over-Optical) & In-Building Solution (IBS)-Indoor/ |
| TEE004 | Outdoor including Active and passive Accessories (2G/3G/4G/5G and onwards) |
| TEE004 | IPR-Wireless Radio Link (IP/Hybrid equipment) |
| TEE999 | IPR-Others |
| F | Soft switches and Voice over Internet Protocol (VoIP) equipment in item (f) of notification |
| TEF001 | VoIP-VOIP Phones |
| TEF002 | Media Gateways |
| TEF003 | Gateway Controllers and Session Border Controllers |
| TEF004 | Internet Protocol Private Branch Exchange (IP PBX) |
| TEF005 | IP Multimedia Subsystems (IMS) |
| TEF006 | Unified Communication Systems (UCS) |
| TEF007 | Card / Module or Subsystem converting analog voice signal into digital packets that are carried over internet protocol that uses one or more of these products [other than IP PBX, IMS, UCS] |
| TEF999 | VoIP –Others |
| G | Carrier Ethernet Switches, Packet Transport Node (PTN) products, Multiprotocol Label Switching Transport Profile (MPLS-TP) products in item (g) of notification |
| TEG001 | IP-MPLS based Equipment |
| TEG002 | PTN based Equipment |
| TEG003 | MPLS-TP based Equipment |
| TEG999 | Others |
| H | Long-Term Evolution (LTE) (4G based) and Multiple Input/Multiple Output (MIMO) in item (h) of notification |
| (H1) | Long-Term Evolution (LTE) (4G based) |
| TEH101 | 4G-RRH |
| TEH102 | 4G-RU |
| TEH103 | 4G-BBU |
| TEH104 | 4G-CU |
| TEH105 | 4G-DU |
| TEH106 | 4G-eNodeB |
| TEH107 | 4G-CPE |
| TEH108 | 4G-EPC |
| TEH109 | 4G-IMS |
| TEH110 | 4G-Network In A Box (NIB)/ Compact LTE System |
| TEH111 | 4G-SGW |
| TEH112 | 4G-PGW |
| TEH199 | 4G-Others |
| (H2) | Multiple Input/Multiple Output (MIMO) (5G based) |
| TEH201 | 5G-RRH |
| TEH202 | 5G-RU |
| TEH203 | 5G-BBU |
| TEH204 | 5G-CU |
| TEH205 | 5G-DU |
| TEH206 | 5G-gNodeB |
| TEH207 | 5G-CPE |
| TEH008 | 5G-5GC |
| TEH209 | 5G-IMS |
| TEH210 | 5G-Network In A Box (NIB)/ Compact System |
| TEH299 | 5G and Next Generation products-Others |
| Z | Others |
| MAZ999 | all goods other than those covered in (a) to (h) of Sl.no 20 Of notification 57/2017- customs as amended by notification No. 02/2019-Customs dated 29.01.2019 |