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Circular No. 12/2025-Customs
CBIC-190354/47/2025-TRU Section-CBEC
Government of India
Ministry of Finance
Department of Revenue
Tax Research Unit
North Block, New Delhi
Dated: 07
th
April, 2025
To,
All Principal Chief Commissioner/Chief Commissioner of Customs/Customs
(Preventive),
All Principal Chief Commissioner/Chief Commissioner of Customs & Central Tax,
All Principal Commissioner/Commissioner of Customs/Customs (Preventive),
All Principal Commissioner/Commissioner of Customs & Central Tax,
All Principal Director Generals/Director Generals under CBIC.

Subject: Clarification on the classification and applicable Basic Customs Duty
(BCD) for Interactive Flat Panel Displays (IFPDs) and other monitors - reg.

Madam/Sir,

Prior to 2025-26 Budget, all goods classified under tariff item 85285900 attracted
basic customs duty (BCD) of 10%. In the 2025-26 Budget, BCD on Interactive Flat
Panel Displays (IFPDs) classified under tariff item 85285900 was increased from 10% to
20% with effect from 2
nd
February, 2025 vide Section 103 (a) read with Second
Schedule of the Finance Act , 2025 and declaration under the Provisional Collection of
Taxes Act, 2023. However, all goods classified under tariff item 85285900 other than
IFPD was continued at 10% BCD with IGCR condition vide entry at S. No. 515C of the
Notification No. 50/2017-Customs dated 30.06.2017. This was to prevent circumvention
of the higher duty on IFPDs . The intent was not to charge 20% on monitors other than
IFPDs.

2. Industry associations have sought clarification regarding compliance with IGCR
condition under said entry at S. No. 515C of the Notification No. 50/2017-Customs since
the imported monitors are not used in further manufacturing activity. After examining the
issue, vide Notification No. 23/2025-Customs dated 04.04.2025, the entry at S. No.
515C of the Notification No. 50/2017-Customs dated 30.06.2017 has been amended to
remove the IGCR condition. For distinguishing IFPDs from monitors other than IFPDs,
based on the technical inputs from Ministry of Electronics and Information Technology
(MeitY) received vide their OM dated 13.03.2025, the following may be used as a
technical guide :

Feature
Monitors
(other than IFPDs)
Interactive Flat Panel Displays
(IFPDs)
Touch
Capability
Non-touch Touch-enabled (multi-touch support)
Screen Size Typically, 15" to 43" Typically, 55" to 110"
Resolution HD to 4K 4K or higher
Interactivity
Limited to keyboard/mouse
input
Touch, stylus input, and gesture
control
Built-in Software No built-in software Includes interactive software tools
Built-in
Speakers
External speakers neededIncludes high-quality built-in speakers
Wattage Typically, 25W-50W Typically, 198W-400W
Input Power DC power (Adaptor) AC power

3.  References have also been received from field formations and Industry
association seeking clarification regarding the appropriate classification of the IFPDs
Vis-a vis monitors, other than IFPDs and parts of IFPDs. in light of inconsistency in
classification practice of such goods. To ensure uniformity in tariff classification of the
IFPD and other monitors, it is hereby clarified that both IFPDs and monitor, other than
IFPDs are classifiable under tariff item 85285900. It is further clarified that parts of
IFPDs, such as Touch Glass Sheets and Touch Sensor PCBs, shall be classified under
HS 8529 attracting BCD rate of 5% as per entry at Sr. No. 515D of the Notification No.
50/2017-Customs dated 30.06.2017.
4.   Difficulties, if any, faced in the implementation of these instructions may be
brought to the notice of the Board.
5. Hindi version will follow.
Yours faithfully,

Kumar Vivek
Technical Officer (TRU-I)