The Indian Ministry of Commerce has on 19 October 2023 relaxed the provisions regarding requirement of import authorisation for import of laptops, tablets, personal computers, etc. It may be noted that the regime requiring import authorisation for laptops, tablets, all-in-one personal computers, and ultra small form factor computers and servers, falling under HSN 8471 of the ITC(HS), will be effective from 1 November 2023.
IT hardware manufactured in SEZ and imported in DTA has been exempted from the requirement of import authorisation. Similarly, import of such goods by private entities on behalf of Central and State Government entities, for defence and security purposes will also be exempt from the requirement of import authorisation.
Exemption is also available for import for repair and/or return and/or replacement of IT hardware sold earlier as well as reimport of such items repaired abroad on self-certification basis. Notification No. 38/2023, dated 19 October 2023 has been issued for the purpose.
Further, as per Policy Circular No. 6/203-24 of the same date, SEZ units and EOUs/EHTP/STPI/BTP are not required to obtain a 'restricted import authorisation' for import of IT hardware restricted vide Notification 23/2023, if the goods are for captive consumption of such units.
The Policy Circular in this regard also states that there is no import restriction on spares, parts, assemblies, sub-assemblies, components, and other inputs necessary for the IT hardware devices, and that notified IT hardware items essential for capital goods are exempt from the import licensing requirements.
Further, the importers are allowed to apply for multiple authorisations which shall be valid up to 30 September 2024.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
