**Executive Summary**
This notification from the Ministry of Finance, issued on July 8, 2026, amends the principal Notification No. 57/2017-Customs to provide duty exemptions or concessions for specific components used in manufacturing Inductor Coil Modules for wireless charging in cellular mobile phones. The amendment introduces new technical definitions and specifies HSN codes for eligible goods. These provisions are effective immediately but will cease to have effect after March 31, 2029.
**Key Points / Main Content**
**New Exemptions and Concessions**
* Inserts Serial Number 6K into the principal notification table, covering specific goods for the manufacture of Inductor Coil Modules.
* The applicable HSN codes for these goods are 3919 90 90, 8505 11 90, or 8544 11 10.
* The duty rates for these items are set at "Nil" (Column 4) and "1%" (Column 5).
**Eligible Components**
The following items are now eligible for the specified rates when used for wireless charging modules:
* NC (Nano-Crystalline) Assembly.
* E-Shield.
* PET Liner.
* PC Shim (including Z-Liner).
* Main Stranded Coil and NFC Coil.
* NdFeB Magnets (Neodymium-iron-boron based).
**Technical Definitions (Explanation 2)**
* **NC Assembly:** A composite of nano-crystalline material, copper foil, and graphite used to convert magnetic flux to electrical energy and provide EMI shielding and heat dissipation.
* **E-Shield:** Conductive Pressure Sensitive Adhesives (PSA) and film used for EMI grounding and preventing device interference.
* **PET Liner:** A thin transparent polyester film with adhesive used for handling and orienting coils during automated manufacturing.
* **PC Shim:** A plastic ring structure (roll form) that provides mechanical support for holding the NFC coil in a concentric circle.
* **Main Stranded Coil:** Specifically used for wireless charging and to supply voltage to control circuit boards.
* **NdFeB Magnets:** Magnets used for alignment and coupling between the receiver and the transmitter.
**Validity Period**
* The benefits and entries introduced under Serial Number 6K are temporary and will expire after March 31, 2029.
**Impact Analysis**
**Cellular Mobile Phone and Component Manufacturers**
**Impact**
Manufacturers benefit from reduced import duties on critical specialized components required for wireless charging technology. This lowers production costs for high-end mobile devices.
**Action Required**
Manufacturers must ensure their imported components strictly match the technical descriptions and HSN codes provided in the notification to claim the "Nil" or 1% duty rates.
**Customs Authorities and Clearing Agents**
**Impact**
The update necessitates changes to the automated entry systems and manual verification processes for specific HSN codes related to Inductor Coil Modules.
**Action Required**
Officials must apply the updated duty rates for items under S. No. 6K and monitor the March 31, 2029, sunset date for these concessions.
**Importers of Electronic Materials**
**Impact**
Entities importing PET films, conductive adhesives, or neodymium magnets specifically for the mobile industry may see a shift in demand and regulatory requirements.
**Action Required**
Importers must provide documentation certifying that the goods are intended for the manufacture of Inductor Coil Modules to qualify for the amended rates.
Key Entities Referenced
Customs Act, 1962: The primary legislation under which the Central Government exercises its authority to grant exemptions from customs duties in the public interest.
Notification No. 57/2017-Customs: The principal policy document being amended, which defines the framework for customs duty exemptions on various electronic components.
Inductor Coil Module: The primary subject of the policy; specifically, components used for its manufacture in cellular mobile phones for wireless charging are granted duty exemptions.
Department of Revenue: The division within the Ministry of Finance responsible for the administration and notification of changes to customs duty and tax policies.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
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असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 544] नई दिल्ली, बुधिार, िुलाई 8, 2026/आषाढ 17, 1948
No. 544] NEW DELHI, WEDNESDAY, JULY 8, 2026/ASHADHA 17, 1948
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
अजधसचू ना
नई दिल्ली, 8 िुलाई, 2026
स.ं 26/2026-सीमािल्ु क
सा.का.जन. 602(अ).— केन्द्रीय सरकार, सीमाशुल्क अधिधियम, 1962 (1962 का 52) की िारा 25 की उपिारा
(1) द्वारा प्रदत्त शधियों का प्रयोग करत े हुए, यह समािाि हो जािे पर कक लोकधहत म ें ऐसा करिा आवश्यक ह,ै भारत
सरकार के धवत्त मंत्रालय (राजस्व धवभाग) की अधिसूचिा स.ं 57/2017-सीमाशुल्क, तारीख 30 जूि, 2017, धजस े
सा.का.धि. स.ं 798(अ), तारीख 30 जूि, 2017 द्वारा भारत के राजपत्र, असािारण, भाग II, खंड 3, उपखंड (i) म ेंप्रकाधशत
ककया गया था, म ेंधिम्नधलधखत और संशोिि करती ह,ै अथाता ्:-
5155 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
उि अधिसूचिा म,ें-
(i) सारणी म,ें क्रम स.ं 6ञ और उससे संबंधित प्रधवधियों के पश्चात,् धिम्नधलधखत क्रम स.ं और प्रधवधिया ं
अंतःस्थाधपत की जाएगं ी, अथाात्:-
(1) (2) (3) (4) (5)
“6ट. 3919 90 90, 8505 सेलुलर मोबाइल फोिों की वायरलेस चार्जिंग के धलए इंडक्टर शून्द्य 1”;
11 90 या 8544 11 10 कॉइल मॉड्यलू के धवधिमााण म ेंउपयोग के धलए धिम्नधलधखत
माल, अथाता ्:-
(i) एिसी (ििै ो-कक्रस्टलाइि) असेंबली;
(ii) ई-शील्ड;
(iii) पीईटी लाइिर;
(iv) पीसी धशम (जडे -लाइिर सधहत);
(v) मेि स्रैंडडे कॉइल और एिएफसी कॉइल;
(vi) एिडीएफईबी मैग्नेट:
परंत ु इस क्रम सं. में िी गई कोई भी बात 31 माच,च 2029 के
बाि लाग ूनहीं होगी
(ii) धवद्यमाि स्पिीकरण को उसके स्पिीकरण 1 के रूप म ें सखं यांककत ककया जाएगा, और इस प्रकार संखयांककत
स्पिीकरण 1 के पश्चात्, धिम्नधलधखत स्पिीकरण अंतःस्थाधपत ककया जाएगा, अथाात्:-
“स्पिीकरण 2.— इस अजधसूचना के क्रम संख्या 6ट के प्रयोजिों के धलए,-
(क) “एिसी (ििै ो-कक्रस्टलाइि) असेंबली” एक संयुि असेंबली ह,ै धजसमें िैिो-कक्रस्टलाइि सामग्री, कॉपर
फॉइल और ग्रेफाइट को एकल परतदार संरचिा के रूप म ें एम्बॉस ककया जाता ह ै और इस े चालक यूवी
पीईटी कफल्मों के बीच आवेधित ककया जाता ह।ै यह असेंबली कॉइलों के माध्यम स े चुंबकीय फ्लक्स को
धवद्युत ऊजाा म ें पररवर्तात करि े का काय ा करती ह,ै जबकक कॉपर फॉइल और ग्रेफाइट की परत ें ईएमआई
शीलल्डगं और ऊष्मा अपव्यय का काय ा करती ह;ैं
(ख) “ई-शील्ड” म ें चालक पीएसए (प्रेशर सेंधसरटव एडहधे सव्स) और चालक कफल्म होती ह,ै जो स्वचालि की
सुधविा के धलए रोल रूप म ेंप्राप्त होती ह।ै इसका उपयोग इलेक्रो मैग्नेरटक इंटरफेरेंस (ईएमआई) ग्राउंलडगं
और शीलल्डगं प्रयोजिों के धलए ककया जाता ह ै तथा यह अन्द्य उपकरणों के साथ हस्तक्षेप को रोकिे म ें
सहायता करती ह;ै
(ग) “पीईटी लाइिर” एक पॉधलएस्टर (पीईटी) पतली पारदशी प्लाधस्टक कफल्म ह,ै धजसम ें कॉइल से जडु ा
एडहधे सव होता ह,ै ताकक धवधिमााण प्रकक्रया म ें स्वचाधलत असेंबली के धलए कॉइल को स्थाधपत और
अधभमुख करि े हते ु कॉइल इंटीग्रेशि असेंबली प्रकक्रया को संभाला जा सके;[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3
(घ) “पीसी धशम (जडे -लाइिर सधहत)” ररंग संरचिा के रूप म,ें स्वचालि म ें फीड ककए जाि े हते ु रोल रूप म,ें
एक प्लाधस्टक सामग्री ह,ै धजसका उपयोग एिएफसी (धियर फील्ड कम्युधिकेशि) कॉइल को समकेंरीय
वृत्त म ें िारण करिे के धलए यांधत्रक सहारे के रूप म ेंककया जाता ह;ै
(ङ) “मेि स्रैंडडे कॉइल” स ेअधभप्राय वायरलेस चार्जिंग म ेंप्रयुि कॉइलों स ेह ैतथा एिएफसी कॉइल का उपयोग
धियंत्रण सर्काट बोडा को वोल्टेज की आपूर्ता करिे के धलए ककया जाता ह;ै
(च) “एिडीएफईबी मग्नै ेट” स े ररसीवर और रांसमीटर के बीच अलाइिमेंट और कपललगं के धलए प्रयुि
धियोधडधमयम-आयरि-बोरोि आिाररत मैग्नेट अधभप्रेत ह।ैं ”।
[फा. स.ं 190354/81/2026-टीआरयू]
धीरि िमाच, अिर सजचि
रटप्पण: मलू अधिसूचिा स.ं 57/2017-सीमाशुल्क, तारीख 30 जूि, 2017, भारत के राजपत्र, असािारण, भाग II, खडं 3,
उपखंड (i) म ें सा.का.धि. स.ं 798(अ), तारीख 30 जूि, 2017 द्वारा प्रकाधशत की गई थी और
सा.का.धि. स.ं 330(अ), तारीख 30 अप्रैल, 2026 द्वारा अधिसूचिा स.ं 14/2026-सीमाशुल्क, तारीख 30 अप्रलै ,
2026 द्वारा अंधतम बार संशोधित की गई थी।
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 8th July, 2026
No. 26/2026-Customs
G.S.R. 602(E).— In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act,
1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby
makes the following further amendments in the notification of the Government of India in the Ministry of Finance
(Department of Revenue) No. 57/2017-Customs, dated the 30th June, 2017, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 798(E), dated the 30th June, 2017, namely: -
In the said notification, -
(i) in the TABLE, after S. No. 6J and the entries relating thereto, the following S. No. and entries shall be inserted,
namely: -
(1) (2) (3) (4) (5)
“6K. 3919 90 90, 8505 11 The following goods for use in the manufacture of Inductor Coil Nil 1”;
90 or 8544 11 10 Module used in cellular mobile phones for wireless charging,
namely: -
(i) NC (Nano-Crystalline) Assembly;
(ii) E-Shield;
(iii) PET Liner;
(iv) PC Shim (with Z-Liner);4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(1) (2) (3) (4) (5)
(v) Main Stranded Coil and NFC Coil;
(vi) NdFeB Magnets:
Provided that nothing contained in this S. No. shall have effect
after 31st March, 2029
(ii) the Explanation shall be numbered as Explanation 1 thereof, and after Explanation 1 as so numbered, the following
Explanation shall be inserted, namely: -
“Explanation 2.— For serial number 6K of this notification, -
(a) "NC (Nano-Crystalline) Assembly" is a composite assembly comprising nano-crystalline material, copper foil,
and graphite embossed together as a single layered structure encapsulated between conductive UV PET films.
The assembly performs the function of converting magnetic flux into electrical energy through coils, while
copper foil and graphite layers provide EMI shielding and heat dissipation;
(b) "E-Shield" consists of conductive PSA (Pressure Sensitive Adhesives) and conductive film received in roll
form to accommodate automation. It is used for Electro Magnetic Interference (EMI) grounding, shielding
purposes and helps to prevent interference with other devices;
(c) "PET Liner" is a Polyester (PET) thin transparent plastic film and has adhesive attached to the coil to handle
coil integration assembly process to locate and orient the coil for automation assembly in the manufacturing
process;
(d) "PC Shim (with Z-Liner)" in the form of ring structure (roll form) to feed to automation is a plastic material
used as a mechanical support for holding NFC (Near Field Communication) coil in concentric circle;
(e) "Main Stranded Coil" means the coils used in the wireless charging and the NFC coil is used to supply voltage
to the control circuit board;
(f) "NdFeB Magnets" means neodymium-iron-boron based magnets used for alignment and coupling between the
receiver and the transmitter.”.
[F. No. 190354/81/2026-TRU]
DHEERAJ SHARMA, Under Secy.
Note: - The principal notification No. 57/2017-Customs, dated the 30th June, 2017, was published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 798(E), dated the 30th June, 2017, and was
last amended vide notification No. 14/2026-Customs, dated the 30th April, 2026, vide number G.S.R. 330(E),
dated the 30th April, 2026.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.