Semiconductors and electronics
Electronics and semiconductor plants import high-value tools and a steady flow of components. MOOWR defers duty on both and lets the unit sell into India and export from the same floor.
Why MOOWR fits this industry
Electronics and semiconductor plants import high-value tools and a steady flow of components. MOOWR defers duty on both and lets the unit sell into India and export from the same floor.
Where it applies
- SMT and assembly lines
- Test and inspection equipment
- Components, substrates and sub-assemblies
- Clean-room and process equipment
Serving both markets
Duty on inputs used in exported goods is remitted. Duty on inputs used in goods sold in India is deferred and paid on domestic clearance, without interest. There is no export obligation.
Sector duty incidence
Sector average — provisional
| Basic customs duty (BCD)7.5% of assessable value | ₹7.50 |
|---|---|
| Social welfare surcharge (SWS)10% of the BCD amount | ₹0.75 |
| AIDC0% of assessable value | ₹0.00 |
| IGST18% of value plus duties | ₹19.48 |
| Total incidence per ₹100 of assessable value | 27.7% |
Indicative only. Check your own tariff line on the ICEGATE customs duty calculator.
Tariff lines
| HS code | Description |
|---|---|
| 84864000 | Machines and apparatus for the manufacture of semiconductor devices |
| 85340000 | Printed circuits |
| 85423100 | Electronic integrated circuits: processors and controllers |
Look up the duty on what you import or talk to us about your sector.