CBIC Amends Customs Tariff for Wireless Charging Module Components

“Indirect Tax I Indirect Tax Litigation I Customs & FTP I Central Licensing I Arbitration I Advisory”

Dated: 10.07.2026

CBIC Amends Customs Tariff for Wireless Charging Module Components

The Ministry of Finance has issued Notification No. 26/2026-Customs, introducing significant amendments to the customs tariff structure for specific components used in the manufacture of Inductor Coil Modules for wireless charging in cellular mobile phones. This move is aimed at supporting the domestic manufacturing ecosystem and promoting advanced wireless charging technologies in India.

Key Highlights of the Notification

New Customs Tariff Entry (S. No. 6K)
- The notification inserts a new serial number (6K) in the customs tariff table, covering the following components when used in the manufacture of Inductor Coil Modules for wireless charging in mobile phones:
  - NC (Nano-Crystalline) Assembly
  - E-Shield
  - PET Liner
  - PC Shim (with Z-Liner)
  - Main Stranded Coil and NFC Coil
  - NdFeB Magnets
- These goods, classified under tariff headings 3919 90 90, 8505 11 90, or 8544 11 10, are now eligible for a Nil customs duty rate when imported for the specified use.
- This exemption is valid until 31st March, 2029.
Detailed Component Explanations
- The notification provides precise definitions for each component to ensure clarity and prevent misuse:
  - NC (Nano-Crystalline) Assembly: A composite structure of nano-crystalline material, copper foil, and graphite, encapsulated between conductive UV PET films. It converts magnetic flux to electrical energy and provides EMI shielding and heat dissipation.
  - E-Shield: Made of conductive PSA and film, supplied in rolls for automation. Used for EMI grounding and shielding to prevent device interference.
  - PET Liner: A thin, transparent polyester film with adhesive, aiding in coil integration and orientation during automated assembly.
  - PC Shim (with Z-Liner): A plastic ring structure in roll form, serving as mechanical support for holding the NFC coil concentrically.
  - Main Stranded Coil and NFC Coil: Coils essential for wireless charging and supplying voltage to the control circuit board.
  - NdFeB Magnets: Neodymium-iron-boron magnets used for alignment and coupling between the wireless charging receiver and transmitter.

Impact on the Mobile Phone Manufacturing Sector

Boost to Domestic Manufacturing: By exempting key components from customs duty, the government aims to lower production costs and encourage local assembly of advanced wireless charging modules.
Promotion of Advanced Technologies: The detailed definitions ensure only genuine, high-tech components benefit from the exemption, fostering innovation and quality in the sector.
Time-Bound Incentive: The exemption is available until March 2029, providing a clear window for manufacturers to ramp up production and invest in new technologies.

Conclusion

This amendment reflects the government’s commitment to supporting the electronics manufacturing industry, particularly in the fast-evolving mobile phone segment. By clarifying component definitions and offering targeted duty exemptions, the policy is set to enhance India’s competitiveness in wireless charging technology.

Listen to this on our #YouTube Channel

In case you face any issues related to Indirect Tax-Customs, GST, Foreign Trade Policy (FTP), Arbitration matters and Central Licensing and related advisory matters in India then please feel free to get in touch with SJ EXIM Services.

We offer Legal advice and litigation support in matters related to Indirect Tax-Customs, FTP, other Indirect Tax matters & Arbitration law, all sorts of Central licensing and related matters. Come and explore the new way of doing business with us!

Source: CBIC, Ministry of Finance, Govt. of India

Disclaimer

Handy Download:

Customs NotificationDownload

Connect with us for more-

@ Team S J EXIM SERVICES, New Delhi, IN

CP: Ms. Shubhra Jha, Founder

Tel: +91-11-4999 2707 I +91-9999005693

Web: www.sjexim.services

EMAIL: operations@sjexim.services I shubhra@sjexim.services

Facebook: www.facebook.com/sjeximservices

LinkedIn: https://www.linkedin.com/company/90794255/admin/feed/posts/