Effective Rate of Duty
| 10% (condition 1 and 2) | Notification No. 11/2022-Customs Dated 01/02/2022 | Seeks to implement a graded BCD structure for wearable devices and its parts, sub-parts and sub-assembly. |
| 10% | Notification No. 50/2017-Customs Dated 30/06/2017 | Seeks to supersede notification No. 12/2012- Customs dated 17.03.2012 and prescribes effective rates of customs duty and IGST for goods imported into India |