On July 8, 2026, the Ministry of Finance announced critical amendments to India’s Customs framework by issuing Notification No. 26/2026-Cus and Notification No. 27/2026-Cus. Designed to aggressively lower production overheads for high-tech domestic manufacturing, the government has completely eliminated Basic Customs Duty (BCD) on crucial components and capital machinery required for cellular wireless charging modules and Lithium-Ion cell manufacturing.
Here is a highly technical breakdown of the new statutory exemptions and what they mean for your enterprise’s import compliance matrix.
Exemption on Inductor Coil Modules for Mobile Phones
– (Notification 26/2026-Cus)
To streamline the mobile manufacturing ecosystem, the government has officially inserted S. No. 6K into the principal IGCR Notification No. 57/2017-Customs. This amendment grants a Nil BCD rate on specified goods used exclusively in the manufacturing of Inductor Coil Modules utilized for cellular mobile wireless charging.
The specific technical components exempted under this notification include:
- NC (Nano-Crystalline) Assembly: A composite assembly featuring nano-crystalline material, copper foil, and graphite that converts magnetic flux into electrical energy while providing heat dissipation and EMI shielding.
- E-Shield: Conductive Pressure Sensitive Adhesives (PSA) and films utilized for EMI grounding and shielding purposes.
- PET Liner & PC Shim (with Z-Liner): Transparent polyester films and plastic ring structures serving as mechanical support and automation aids for holding NFC coils.
- Main Stranded Coil and NFC Coil: The primary coils utilized in wireless charging to supply voltage directly to the control circuit board.
- NdFeB Magnets: Neodymium-iron-boron magnets designed for precise alignment and coupling between the transmitter and receiver.
Crucial Compliance Timeline: Enterprises must update their procurement policies immediately, as this specific customs duty exemption remains legally effective only until 31st March 2029.
Massive Capex Relief for Lithium-Ion Cell Manufacturing
– (Notification 27/2026-Cus)
Aligning with domestic priorities for localized energy storage and advanced clean technology, Notification No. 27/2026-Customs drastically reduces the capital expenditure burden for Lithium-Ion Cell manufacturers. By substituting entries 69 and 69A in the principal Notification No. 25/2002-Customs, the government has implemented a Nil BCD rate across a massive 85-item list of specialized industrial machinery.
Critical capital goods now benefiting from this zero-duty framework span the entire production life-cycle, including:
- Material Processing: Powder Dryers, Automatic Feeding and Blending Systems, and Slurry Transfer Systems.
- Coating & Pressing: Cathode and Anode Extrusion Coating Machines, alongside Cold Press Compression machinery.
- Assembly Automation: Fully and Semi-Automatic Winding Machines, High Vacuum Pumps, and Electrode Slitting Machines.
- Advanced Robotics: Auto Degassing Sealing Machines, Laser Pin Welding, and 1st/2nd stage Helium Testing equipment.
- Environmental Controls: Effluent Treatment Systems, Solvent Recovery Systems, and Heat Recovery Systems.
Strategic Action Plan for Enterprises
Corporate tax desks and supply chain leaders operating within India must immediately cross-reference their global procurement pipelines against these updated tariff entries. By ensuring accurate HSN classification and timely IGCR (Import of Goods at Concessional Rate of Duty) filings, manufacturers can realize massive liquidity advantages on both raw material imports and heavy factory capital expenditures.
Insight today guarantees operational fluidity tomorrow.
Optimize Capital Outlays via Customs Advisory
Consult MCS ExpertsDownload Official Statutory Resources
For your internal reference, audit preparation, and compliance records, you can download the official Ministry of Finance notifications below:
- 📥 Download Notification No. 26/2026-Customs (PDF) – Mobile Components: Click Here
- 📥 [Download Notification No. 27/2026-Customs (PDF) – Lithium-Ion Capex: Click Here
Also Read: MeitY Import Compliance: Analyzing CBIC Instructions 08/2026 & 09/2026
