1. Policy condition No. 04 of the Chapter 84 is introduced as under:
i. Import of Laptops, Tablets, All-in-one Personal Computers, and Ultra small form factor Computers and Servers falling under HSN 8741 shall be ‘Restricted’ and their import would be allowed against a valid Licence for Restricted Imports.
ii. The said Restriction shall not be applicable to Imports underBaggage Rules, as amended from time to time.
iii. Exemption from Import Licencing requirements is provided for Import of 1 Laptop, Tablet, All-in-one Personal Computer, or Ultra small form factor Computer, including those purchased from e-commerce portals, through post or courier. Imports shall be subject to payment of duty as applicable.
iv. Exemption from import licence is provided for up to 20 such items per consignment for the purpose of R&D, Testing, Benchmarking and Evaluation, repair and re-export, Product Development purposes. Given imports shall be allowed subject to condition that the imported goods shall be used for the stated purposes only and will not be sold. Further, after the intended purpose, the products would either be destroyed beyond use or re-exported.
v. In reference to para 2.28 of the FTP regarding re-import of goods repaired abroad, licence for Restricted Imports shall not be required for repair and return of said items. iv. Laptops, Tablets, All-in-one Personal Computers, and Ultra small form factor Computers and Servers which are an essential part of a Capital Good shall be exempted from the import licencing requirements.
Directorate General of Foreign Trade (DGFT) has extended the transitional period for the import of certain computer types till October 31, 2023 vide Notification No. 26/2023-DGFT, Dated: 04th August 2023.
2. The policy condition for import of the following items covered under CTH 8471 are revised as under:
