S. No.

Description of vehicles

Description of imported

goods

Customs duty

(%)

Conditions

(1)

(2)

(3)

(4)

(5)

1.

Electric auto

rickshaw (PCT code 8703.8030)

(i) Following EV specific

components for assembly /

manufacturing in any kit form (CKD): -

(a)Batteries other than lead acid (PCT code 85.07), 

(b)Battery Charger (PCT

code 8504.4020),

(c)Controller (PCT code

8542.3100),

(d)Electric Motor (PCT code 8501.3290),  

(e)Three connection terminal (PCT code 8504.9090), 

(f)Converter (PCT code

8502.4000), 

(g)Signal Hook (PCT code 8504.9090)

1%

(notwithstanding

the rate of customs duty on

these items as

specified in the

First Schedule to

the Customs Act, 1969).

The concession

shall be admissible

to manufacturers of electric auto rickshaws for a

period of five years

from 1st July, 2020

subject to certification and quota determination by

the Engineering

Development Board (EDB). 

(ii) Component for assembly/manufacturing in any kit form (CKD)- Non-localized parts.

15%

The concession

shall be admissible

subject to the

conditions mentioned at Para 2 of SRO 656(I)/2006 dated 22.06.2006.

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2.

3-Wheeler electric loader (PCT code 8711.6060)

(i) Following EV specific

components for assembly /

manufacturing in any kit form

(CKD): -

(a) Batteries other than

lead acid (PCT code

85.07),  

(b) Gear (PCT code

8483.4019),

(c) Electric motor with

axle (PCT code

8501.3290),

(d) Controller (PCT

code 8542.3100),

(e) Power Switch (PCT

code 8536.5029)

(f) Electric auto cut (PCT code 8504.9090).

(g) Battery Connection

(PCT code 8544.4229)

(h) Battery Charger

(PCT code 8504.4020),

(i) Junction Box (PCT code 8536.4910)

1%

(notwithstanding

the rate of

customs duty as

specified in the

First Schedule to the Customs Act, 1969).

The concession

shall be admissible

to manufacturers of 3-Wheeler electric loader for a period of five years from 1st July, 2020 subject to

certification and

quota determination by the Engineering

Development

Board (EDB).

(ii)Component for Assembly / manufacturing in any kit form (CKD)- Non Localized parts.

15%

The concession

shall be admissible

subject to the

conditions mentioned at Para 2 of SRO 656(I)/2006 dated 22.06.2006.

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3.

Electric motorcycle

(PCT code

8711.6040)

i) Following EV specific

components for assembly /

manufacturing in any kit form

(CKD): -

(a) Electric Motor (PCT code 8501.3290),

(b)Battery Charger (PCT

code 8504.4020),

(c)Switches (PCT code

8536.5029),

(d)Junction Box (PCT code 8536.4910),

(e)Controller (PCT code

8542.3100),

(f)Converter (PCT code

8454.1000),

(g)Batteries other than lead acid(PCT code 85.07)

1%

(notwithstanding

the rate of

customs duty as

specified in the

First Schedule to

the Customs Act, 1969).

The concession

shall be admissible

to manufacturers of electric motorcycle

for a period of five

years from 1st July,

2020 subject to

certification and

quota determination by the Engineering

Development

Board (EDB).

(ii) Component for Assembly/manufacturing in any kit form (CKD)- Non-Localized parts.

15%

The concession

shall be admissible

subject to the

conditions

mentioned at Para2 of SRO

656(I)/2006 dated 22.06.2006.

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4.

Electric Buses  (PCT code 8702.4090)

Components in any kit form (CKD) (PCT code 8702.4010) 

1%

(i) The concession shall be admissible on

import of CKD kits

to manufacturers

of electric buses

for a period of five

years with effect

from 1st  July, 2020

subject to certification and quota determination by the Engineering

Development

Board (EDB).

(ii) The concession shall be admissible

subject to the

conditions mentioned at Para-2 of SRO

656(I)/2006 dated 22.06.2006.

5.

Electric Trucks (PCT code 8704.9030)

Components in any kit form (CKD) (PCT code 8704.9020)

1%

(i) The

concession shall

be admissible on

import of CKD kits

to manufacturers

of electric trucks

for a period of five

years with effect

from 1st July, 2020

subject to

certification and

quota

determination by

the Engineering

Development

Board (EDB).

(ii) The

concession shall

be admissible

subject to the

conditions

mentioned at

Para-2 of SRO

656(I)/2006 dated 22.06.2006.

6.

Electric Prime

Movers  (PCT code 8701.2060)

Components in any kit form (CKD) (PCT code 8701.2050)

1%

(i) The

concession shall

be admissible on

import of CKD

kits to manufacturers of electric prime

movers for a

period of five

years with effect

from 1st  July,

2020 subject to

certification and

quota

determination by

the Engineering

Development

Board (EDB).

(ii) The

concession shall

be admissible

subject to the

conditions

mentioned at

Para-2 of SRO

656(I)/2006 dated

22.06.2006.

7.

Electric Vehicles 4 wheelers

(PCT

Code

8703.8090)

(i) EV Specific components for assembly/manufacture in

any kit-form (CKD)

1%

(notwithstanding

the rate of

customs duty on

these items as

specified in the

First Schedule to

the Customs Act

1969). 

The concession

shall be admissible

to manufacturers of

electric vehicles 4 wheelers till 30th June 2026, subject

to certification and

quota

determination by

the Engineering

Development

Board (EDB).

(ii) Components for

assembly/manufacture in

any kit-form (CKD) Nonlocalized

parts.

10%

The concession

shall be admissible

till 30th June 2026

subject to the

conditions mentioned at Para2 of the SRO

656(I)/2006 dated

22.06.2006. 

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