With effect from April 1, 2021, BCD on import of printed circuit board assembly (PCBA), camera modules and connectors will be raised to 2.5%. For PCBA and moulded plastic for manufacture of charger or adapter, duty will go up from existing 10% to 15%. Whereas, other inputs and parts of chargers will attract 10% duty.

Completely built-up units (CBUs) of battery chargers attract 15-20% customs duty while handsets attract 22.5%. Certain sub-assemblies of phones such as display panels, printed circuit boards, mechanics and die cut parts are also liable for 10% duty to encourage greater value addition in India.