Telecom equipment in the context of notification No. 02/2019- Customs dated 29-01-2019 amending notification No. 57/2017-Customs dated 30.06.3017.

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F.No. 524/11/2022-STO(TU) Government of India Ministry of Finance, Department of Revenue Central Board of Indirect Taxes & Customs Circular No. 08/2023 To, North Block, New Delhi Dated: 13.03.2023 All Principal Chief Commissioners/ Chief Commissioners of Customs/Customs (Preventive), All Principal Chief Commissioners/ Chief Commissioners of Customs and Central Tax All Principal Commissioners/ Commissioners of Customs/ Customs (Preventive) All Principal Directors General/Directors General, under CBIC Madam/ Sir, Subject: Telecom equipment in the context of notification No. 02/2019- Customs dated 29-01-2019 amending notification No. 57/2017-Customs dated 30.06.3017 - reg Attention of the field formations is invited to Notification No. 57/2017- Customs dated 30.06.2017 amended by Notification No. 02/2019-Customs dated 29.01.2019 which, against tariff items 8517 62 90 and 8517 69 90, gives descriptions of certain goods that are telecommunication products or equipment. 2. In this context, the Board was apprised that some of these technology related descriptions, specifically those at (b) to (h), amongst (a) to (h), in the notification, need to be better understood by all stakeholders for a more effective identification of products and equipment covered therein. 3. Accordingly, in order to make stakeholders more aware in the matter, and in consultation with the Department of Telecommunications (DoT) - (a) the identification of products/equipment covered thereunder, at (b) to (h) of the notification, is illustrated in Annexure -1; (b) it is decided that, in terms of the Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations 2018, an identification of products/equipment under 85176290 and 85176990 shall be enabled from the beginning, that is, from the time of filing of import declarations itself, bringing certainty, for which an alpha numeric code/identifier as provided for in Annexure -2 will need to be additionally declared in bill of entry by the importer with effect from 01.04.2023. 4. Suitable Public Notice, etc may kindly be issued for guidance. Difficulty faced, if any, in implementation may be intimated. The Hindi version follows. Encl: Annexure -1, 2 & abbreviations list Varun Koundinya OSD-Tariff Unit email: tariffunit-rev@nic.in Tel:23095557 Notfn item (b) and (d) Notification description Optical transport equipment and Optical Transport Network products Identification of products/equipment covered Annexure -1 Machines and apparatus covered include – i. OTN equipment; ii. Dense Wavelength Division Multiplexer (DWDM); iii. Coarse Wavelength Division Multiplexer (CWDM); iv. Elements of (i), (ii) or (iii) above: ROADM, Booster Amplifiers, Pre-Amplifiers, Inline Amplifiers, Raman Amplifiers, Mux- demux, Transponders, Mux-ponders, OADM and Regenerators, Optical Power Monitoring and Optical Line Protection equipment. (c) The Machines/apparatus covered under this category include- Combination of one or more of Packet Optical Transport Product or Switch (POTP or POTS) i. Optical Line Terminal (OLT) for FTTX (GPON/ EPON/ XGSPON/ 10GEPON/ NG-PON2 / 25GPON / 50GPON etc.); ii. Optical Network Terminal (ONT) for FTTX (GPON/ EPON/ XGSPON/ 10GEPON/ NG-PON2 / 25GPON / 50GPON etc.). (e) Internet Protocol Radios (IP) The Machines/apparatus covered under this category include - (f) (g) (h) Soft switches and Voice Internet Protocol over (VoIP) equipment, namely, VoIP phones, Media gateways, Gateway controllers and Session border controllers Carrier Ethernet Switches, Packet Transport Node (PTN) products, Multiprotocol Label Switching Transport Profile (MPLS-TP) products Multiple Input/Multiple and Output Evolution Long-Term (LTE) products (MIMO) i. Wi-Fi Access Point Equipment and Wi-Fi Controller ; ii. Repeaters (RF/RF-over-Optical) & In-Building Solution (IBS)- Indoor/Outdoor including active and passive Accessories (2G/3G/ 4G/5G and onwards); iii. Wireless Radio Link – (IP/Hybrid) equipment. Card/module or sub-systems converting analog voice signal into digital packets that are carried over internet protocol use one or more of these products. Some examples are- i. Internet Protocol Private Branch Exchange (IP PBX); ii. IP Multimedia Systems (IMS); iii. Unified communication systems (UCS). The Machines/apparatus covered under these categories include- i. IP-MPLS Based equipment; ii. MPLS-TP based equipment; iii. iv. SDN Based MPLS equipment; PTN products for Carrier Ethernet Network (CEN) for Access and Aggregation Network Applications The Machines/apparatus covered under these categories include- i. ii. iii. iv. 4G(LTE) products and their Elements, namely- eNode B, RRH, CU, DU, RU, BBU, EPC, MME, SGW, PGW, HSS, IMS, Network In a Box (NIB), 4G CPE, etc.; 5G products and its Elements, namely- gNodeB, RRH, CU, DU, RU, BBU, 5GC, IMS, Network In a Box (NIB), 5G CPE, etc.; 4G and 5G enabled NB IoT devices; Equipment incorporating technologies beyond 5G. Annexure -2 Identifier Product/equipment against tariff heading 85176290 or 85176990 A Wrist wearable devices (Commonly known as smart watches) MAA001 WWD-smart watches B&D Optical Transport Equipment & Optical Transport Network (OTN) Products in item (b) & (d) of notification TEB001 OTE-ROADM TEB002 OTE-Booster Amplifiers TEB003 TEB004 TEB005 TEB006 TEB007 TEB008 TEB009 TEB010 TEB011 TEB012 TEB999 C (C1) OTE-Pre-Amplifiers OTE-Inline Amplifiers OTE-Mux-Demux OTE-Transponders OTE-Muxponders OTE-Raman Amplifiers OTE-OADM OTE-Regenerators OTE-Optical Power Monitoring OTE-Optical Line Protection OTE-Others Combination of one or more of Packet Optical Transport Product or Switch (POTP or POTS) in item (c) of notification Optical Line Terminal TEC101 OLT-GPON TEC102 TEC103 TEC104 TEC105 TEC106 TEC107 TEC199 (C2) TEC201 TEC202 TEC203 TEC204 TEC205 TEC206 TEC207 TEC299 E TEE001 TEE002 TEE003 OLT-EPON OLT-XGSPON OLT-10GEPON OLT-NG-PON2 OLT-25GPON OLT-50GPON OLT-Others Optical Network Terminal/Unit ONT-GPON ONT-EPON ONT-XGSPON ONT-10GEPON ONT-NG-PON2 ONT-25GPON ONT-50GPON ONT-Others Internet Protocol Radios in item (e) of notification IPR-WiFi Access Point Equipment IPR-WiFi Controller IPR-Repeaters (RF/RF-over-Optical) & In-Building Solution (IBS)-Indoor/ TEE004 Outdoor including Active and passive Accessories (2G/3G/4G/5G and onwards) IPR-Wireless Radio Link (IP/Hybrid equipment) TEE999 IPR-Others F TEF001 TEF002 TEF003 TEF004 TEF005 TEF006 TEF007 TEF999 G Soft switches and Voice over Internet Protocol (VoIP) equipment in item (f) of notification VoIP-VOIP Phones Media Gateways Gateway Controllers and Session Border Controllers Internet Protocol Private Branch Exchange (IP PBX) IP Multimedia Subsystems (IMS) Unified Communication Systems (UCS) Card / Module or Subsystem converting analog voice signal into digital packets that are carried over internet protocol that uses one or more of these products [other than IP PBX, IMS,UCS] VoIP –Others Carrier Ethernet Switches, Packet Transport Node (PTN) products, Multiprotocol Label Switching Transport Profile (MPLS-TP) products in item (g) of notification TEG001 IP-MPLS based Equipment TEG002 PTN based Equipment TEG003 TEG999 H (H1) MPLS-TP based Equipment Others Long-Term Evolution (LTE) (4G based) and Multiple Input/Multiple Output (MIMO) in item (h) of notification Long-Term Evolution (LTE) (4G based) TEH101 4G-RRH TEH102 TEH103 TEH104 TEH105 TEH106 TEH107 TEH108 TEH109 TEH110 TEH111 TEH112 TEH199 (H2) TEH201 TEH202 TEH203 TEH204 TEH205 4G-RU 4G-BBU 4G-CU 4G-DU 4G-eNodeB 4G-CPE 4G-EPC 4G-IMS 4G-Network In A Box (NIB)/ Compact LTE System 4G-SGW 4G-PGW 4G-Others Multiple Input/Multiple Output (MIMO) (5G based) 5G-RRH 5G-RU 5G-BBU 5G-CU 5G-DU TEH206 TEH207 TEH008 TEH209 TEH210 TEH299 Z MAZ999 5G-gNodeB 5G-CPE 5G-5GC 5G-IMS 5G-Network In A Box (NIB)/ Compact System 5G and Next Generation products-Others Others all goods other than those covered in (a) to (h) of Sl.no 20 Of notification 57/2017- customs as amended by notification No. 02/2019-Customs dated 29.01.2019 Abbreviations used are listed below: Abbreviations DSL ADSL vdsl HDSL sdsl ITU ISDN MPEG OTN DXC DCI WSS ROADM EDFA FTTH GPON EPON NG-PON2 ONU APs RF TDM VoIP RFC RRH RU DU CPE EPC IMS 5GC Digital Subscriber Line Asymmetric Digital Subscriber Line Very High-Rate Digital Subscriber Line High-bit-rate digital subscriber line Symmetric Digital Subscriber Line International Telecommunication Union Integrated Services Digital Network Moving Picture Experts Group Optical Transport Network Digital Cross Connector Data Center Interconnect Wavelength Selective Switch Reconfigurable optical add-drop multiplexer Erbium Doped Fiber Amplifier Fiber to the home Gigabit Passive Optical Network Ethernet passive optical network Next-Generation Passive Optical Network 2 Optical Network Unit Access Points Radio Frequency Time Division Multiplexing Voice over IP Request for Comments Remote Radio Head Radio Unit Distributed Unit Customer premises equipment Evolved Packet Core IP Multimedia Subsystem 5G Core eNB BBU RRU AAU MME SGW HSS PCRF AMF UPF HSS eNodeB Baseband Unit Remote Radio Unit Active antenna processing unit Mobility Management Entity Serving gateway Home Subscriber Server Policy and Charging Rules Function Access and Mobility Management Function User Plane Function Home Subscriber Server ***

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