CUSTOMS ADVISORY: Duty Relief on Specified Display Assembly & Lithium-Ion Cell Manufacturing Inputs

Dear Valued Customer,

The Government has issued customs notifications dated 8 July 2026 providing/continuing Basic Customs Duty relief for specified goods used in the manufacture of display assemblies, lithium-ion cells and inductor-coil modules. The relief is intended to support domestic manufacturing and is reported to remain available up to 31 March 2029, subject to the applicable notification, serial number, conditions and documentation.

This development may be relevant to manufacturers importing eligible production machinery, equipment, components or inputs. However, it should not be treated as a blanket duty reduction for every imported display, display module, lithium-ion battery or lithium-ion cell. The benefit depends on the precise goods description, classification, notification entry and prescribed end-use. The recent changes include specified display-assembly components and expanded machinery/equipment coverage for lithium-ion cell manufacturing.

Before filing a Bill of Entry with any concessional/exemption claim, importers should verify the following:

• Exact technical description, part number, catalogue/datasheet and intended use of the imported item.
• Correct CTH/HS classification and the exact serial number of the applicable customs notification.
• Whether the importer is eligible as a manufacturer and can satisfy the prescribed end-use condition.
• Availability of supporting documents, including purchase order, supplier invoice, packing list, technical literature, manufacturing-process details and any undertaking/certificate required by Customs.
• Whether any other levy, including IGST, compensation cess, anti-dumping duty or safeguard duty, remains applicable.

Important compliance note: Goods must be declared exactly as imported. Description, quantity, value, origin, model/part number and classification should be supported by genuine commercial and technical documents. A generic declaration such as “display part,” “battery material,” or “electronic component” should not be used merely to seek a concession. Incorrect classification, incorrect end-use claim, undervaluation or misdeclaration can result in reassessment, differential duty, interest, penalty, confiscation exposure and delays in clearance.

Eskay Global Logistics can coordinate a pre-arrival document review with the importer’s customs broker/technical team to identify the relevant notification entry and reduce clearance risk. Final eligibility and exemption claim should be confirmed by the importer and authorised customs broker based on the actual product documentation.

Regards,
Eskay Global Logistics
Excellence in Service. The Key to Delivery

*This advisory is for general information only and should not be treated as legal, customs or tax advice. Eligibility for any customs exemption/concession must be verified against the applicable notification, tariff classification, product specifications and prescribed conditions before filing the Bill of Entry.