CBIC / GST notification 26/2026-Customs · 08 Jul 2026
Official title
26/2026-Customs : Seeks to amend Notification No. 57/2017-Customs dated 30.06.2017 so as to provide BCD exemption on specified goods used in the manufacture of Inductor Coil Module for wireless charging of cellular mobile phones, subject to specified conditions.
Official record
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The Central Government has amended Notification No. 57/2017-Customs to grant a nil Basic Customs Duty (BCD) rate on specified goods used in the manufacture of Inductor Coil Modules for wireless charging in cellular mobile phones. The eligible items include NC (Nano-Crystalline) Assembly, E-Shield, PET Liner, PC Shim (with Z-Liner), Main Stranded Coil, NFC Coil, and NdFeB Magnets. The notification provides detailed technical definitions for these components under a new Explanation. This exemption is effective from July 8, 2026, and remains valid until March 31, 2029.
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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue)
Notification No. 26/2026-Customs New Delhi, the 8th July, 2026
G.S.R. .... (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 30th 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 30th 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: -
| (1) | (2) | (3) | (4) | (5) |
|---|---|---|---|---|
| “6K. | 3919 90 90, 8505 11 90 or 8544 11 10 | The following goods for use in the manufacture of Inductor Coil Module used in cellular mobile phones for wireless charging, namely: - (i) NC (Nano-Crystalline) Assembly; (ii) E-Shield; (iii) PET Liner; (iv) PC Shim (with Z-Liner); (v) Main Stranded Coil and NFC Coil; (vi) NdFeB Magnets: Provided that nothing contained in this S. No. shall have effect after 31st March, 2029 | Nil | 1”; |
(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 Secretary
Note: -The principal notification No. 57/2017-Customs, dated the 30th 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 30th June, 2017, and was last amended vide notification No. 14/2026-Customs, dated the 30th April, 2026, vide number G.S.R. 330(E), dated the 30th April, 2026.
