The DGFT has clarified that there are no restrictions on importing desktop computers under Tariff head 8471, unlike laptops, tablets, all-in-one personal computers, and similar devices. This clarification was provided in Circular No. 09/2024 dated January 12, 2024, following the DGFT Notification No. 23/2023 dated 03rd August 2023, Notification No. 26/2023 dated 4th August 2023, and Notification No. 38/2023 dated 19th October 2023. The import of certain specified IT hardware was previously restricted, but it is now specified that desktop computers can be freely imported. The import restriction only applies to laptops, tablets, all-in-one personal computers, ultra small form factor computers, and servers falling under HSN 8471, and import is allowed only with a valid import authorization for these categories. This restriction does not apply to other goods such as desktop computers under tariff head 8471.
Source Taxscan
