The Department of Revenue Intelligence (DRI) has clarified that input components attached to display assembly of a mobile phone shall attract a combined import duty of 10 per cent, clearing the ambiguity surrounding duty calculations for over four years now.
According to the circular, DRI cleared that components such as SIM socket, SIM tray, antenna pin, side keys like power key, slider switch and volume button which are not part of phone displays, may come fitted or attached with display assembly kits.
Further, the circular provides a detailed list of parts and components that constitute a display assembly of a mobile phone.
