By Devadas K.M, VU2DH, Future Logistics India Pvt. Ltd., Chennai
A Radio Amateur in India can import whatever Amateur Radio equipment he desires from any country without any value restrictions including spares and accessories upon payment of Customs Duty / GST.
The Ministry of Commerce, Govt. of India announces the Customs Tariff
for every financial year in the budget valid from 1 April to 31 March.
In the current financial year (2020-21) Customs Tariff, Amateur Radio Equipment(ARE) is generalized underHSN85256000 as Transmission apparatus incorporating reception apparatuswith NILCustoms Duty, 18% GST & Import Policy FREE. There is no requirement of Import License and no value limit for this.
Amateur Radio Spare parts come under HSN 8529 10 12 and Antenna under HSN 8529 10 21 for which payment of Customs Duty of 27.735% is to be made. There is no requirement of Import License and no value limit for this.
(As per 2019-20 Customs Tariff Amateur Radio Equipment (ARE) was classified under HSN 85256013 with the same NIL Customs duty and GST 18%.Howeverfor this financial year, this item was removed from the classification)
The WPC Wing has already issued online clarification that Import License is not requiredand it is already accepted by Customs.They have also discontinued issue of Import License to Radio Amateurs. Copy of Amateur Radio License may be sent to the dealer to be included along with the Invoice. Though there is no clause to produceAmateur Radio license, a duly self-attested copy of the same may beproduced at the time of customs clearance.
It is noted that when imported via post (Post Parcel), the Customs Dept. is insisting for classification under HSN 9804 (as item imported for personal use) with Customs Duty @40%, for the reason that General IEC 0100000053 is used which is for imports by an individual, which is a wrong interpretation because “Amateur Radio Equipment” is well defined, specific item, notified item and not personal/house hold item, used by a licensed Amateur Radio Station.
Frequently Asked Questions:
Bringing Ham equipment from abroad as hand luggage by VU license holder:
Any ham can import any HAM equipment without any value restrictions upon payment of duty of18% GST.
When imported as part of baggage, Customs may levy duty of baggage rate 40% under NON-TR and 15% under TR (Transfer of Residence) with reference to HSN9804
Bringing Ham equipment from abroad for VU license holder by SWL friend / relative:
No import by representative is allowed. It should be imported / brought by only the license holder.
Import of used equipment:
Import of second handAmateur Radio equipment is restricted. Customs Duty rate never changes irrespective of the fact whether it is new or old. When it is old, depreciated value is considered for determination of assessable value / residual life etc. certified by Chartered Engineer(CE).
Gift of equipment by foreign ham to Indian ham:
Gifted/donated items also can be importedupon payment of duty of 18% under HSN 8525 60 00. If it is imported by post it will be 40% under HSN 9804. The rough value of giftcan be declared.
Import via Amazon etc.
For Courier mode,HSN 85256000 always apply at 18% GST.
Rates valid till 31 March 2021
Sl.No | Item | HSN | To pay |
1 | Amateur Radio equipment as personal baggage | 8525 60 00 | GST 18% |
2 | Importing via post | 9804 | Customs Duty 40% |
3 | Spare Parts | 8529 10 12 | Customs Duty 27.735 % |
4 | Antenna | 8529 10 21 | Customs Duty 27.735 % |
Please see detailed list of Wireless Apparatus& accessories, Spare parts and Antenna in Annexure -1
Suggestions:
There is a wrong understanding by most Customs officers that Amateur Radio Equipment is something wrong, restricted, sensitive, scary, contraband etc., which is wrong. Hams are also serving Govt. and public for doing disaster communication as and when required. Govt. should send a special notification to Indian Customs not to disturb such imports by licensed Hams.
However, representation is to be initiated not to charge higher rate of duty for importsby post because post is only a medium of transport / logistics for economy purpose,item being very small in its weight like below one kg in case of Walkie Talkie, and “Amateur Radio Equipment” especially when it is notified, is well defined and cannot be considered as personal / household item and it is licensed as Amateur Radio Stationoperated by an operator, being an international hobby in existence in 240 countries and no other country is troubling Hams excepting India, as the undersigned visited Ham clubs in more than 50 countries where they extend special attention and priority for Hams.
Happy hamming!
73
Devadas, VU2DH
devadas@fortunelogistics.in
Annexure -1
Detailed list of wireless apparatus, accessories and parts:
(A) Wireless Apparatus & Accessories:
1. HF, VHF OR UHF transceiver (combination of transmitter and receiver) meant for amateur frequencies with accessories in assembled or kit form.
2. UHF/VHF or VHF/UHF Repeater (combination of transmitter and receiver) meant for amateur frequencies with accessories is assembled or kit form.
3. Transvertor for amateur frequencies in assembled of kit form.
4. Grid Dip Oscillator, Radio Frequency Interference Filter, Balun Transformer, SWR Bridge or reflectometer, Morse reader or Noise bridge.
5. Digital Frequency Counter (upto 600 MHz) with accessories.
(B) Spare Parts:
1. Transistors, diodes, integrated circuits /Chips, thermionic valves or vacuum tubes.
2. Torodial cores, quartz crystals, relays, rotatory switches, ferrite beads.
3. Variable condensers, air-dielectric type.
4. Precision capacitors (fixed type) valve (s) between 1PF to 5000PF.
5. Spare NiCad cells or pack, as required or used with thermionic valves or vacuum tubes or toroidal cores (in case of hand held transceiver).
6. Slow motion tuning mechanism with or without dials.
(C) Antennas:
1. Antenna with or without feeders /Antenna rotators for amateur frequencies.