Pursuant to amendments made to Part III (B) ii of the First Schedule to the Customs Act Chapter 82:01 and Paragraph 16 (i) & (ii) of the Second Schedule of the Value-Added Tax Act Chapter 81:05, cellphone accessories (including chargers, cables, headphones and mobile components), are exempt from Customs Duty and VAT upon importation. These new measures took effect from February 6, 2024.
The specific HS Codes relevant to the new tax measures have been incorporated into the Automated System for Customs Data (ASYCUDA) World to guide Importers and Customhouse Brokers when processing Customs declarations.
HS Codes
| NO. | DESCRIPTION | HS CODE | DUTY | VAT |
|---|---|---|---|---|
| 1 | Chargers for mobile phones | 8504.40.00.10 | 0% | 0% |
| 2 | Computer headphones with microphones | 8518.30.00.10 | 0% | 0% |
| 3 | Headphones for mobile phones | 8518.30.00.20 | 0% | 0% |
| 4 | Mobile phone components for repairs | 8517.70.00.10 | 0% | 0% |
| 5 | Charging cables for mobile phones | 8544.42.00.10 | 0% | 0% |
| 6 | Cell Phone Screen protector | 3926.90.90.20 | 0% | 0% |
| 7 | Cell Phone case | 3926.90.90.30 | 0% | 0% |
For all other items that can be used as cellphone accessories, but are not listed in the table above, an application must be submitted to the tax exemptions processing and verification division for consideration and further processing.
If you require any clarification or assistance, please make contact with Customs, Excise & Trade Operations on 227-6060 Ext 3501-3507.
