Camera lens imported from the USA: HS code, duty and compliance

I can see: a Canon EF-S mount interchangeable camera lens (zoom lens, ~18–135mm class, with UV filter ring and lens hood mount) — held in hand, so it appears to be a loose/used item rather than retail-packed.

Before I lock the HS code and duty, four quick questions — each one changes the answer:

1. Is this the lens only, or a camera body + lens kit? A standalone lens goes to Chapter 90 (9002), a complete digital camera goes to Chapter 85 (8525) — very different duty.
2. Is the CIF 320 in USD or INR? (USD 320 ≈ ₹28,000; that changes the whole duty calculation.)
3. Is the lens new or used/second-hand? Used goods have a different import policy (second-hand goods are generally Restricted and need a DGFT licence), plus valuation via a Chartered Engineer's certificate.
4. How is it coming in — commercial import on your IEC, a courier/post shipment, or in personal baggage as accompanied luggage? Baggage rules and duty treatment differ completely from a commercial bill of entry.

Also useful if you know it: whether it's shipped as a repair/return item (re-import of an Indian-origin lens sent abroad for servicing attracts a concessional notification).

Product: One new Canon EF-S mount interchangeable zoom camera lens (mounted glass objective lens with autofocus motor), imported separately from the camera body — commercial import on IEC, CIF USD 320/unit.

Suggested ITC-HS code: 9002 11 00 — Lenses, prisms, mirrors and other optical elements, mounted, being parts of or fittings for instruments or apparatus — Objective lenses: For cameras, projectors or photographic enlargers or reducers

Confidence: High — a mounted photographic objective lens imported on its own is the textbook entry for 9002 11 00; the only real variable is whether it ships packed together with a camera body.

Why this code:

• GRI 1 decides it: the heading text of 9002 covers mounted optical elements that are parts/fittings for instruments. Your lens is a finished, mounted assembly with a bayonet mount, focus/zoom mechanism and AF motor — not loose glass.
• Chapter 90, Note 1 and Note 2(a)/(b): parts and accessories that are goods included in any heading of Chapter 90 are classified in their own heading. A camera objective lens has its own heading (9002), so it does not go to a "parts of cameras" residual heading.
• At subheading level, GRI 6 + the 9002 11 text ("for cameras") puts it in 9002 11 00 rather than 9002 19 00 (other objective lenses, e.g. microscope/telescope objectives).

Close alternatives and what would push it there:

⚠️ Origin flag: you have stated country of origin = USA, but Canon EF-S lenses are typically manufactured in Japan, Taiwan, Malaysia or Thailand. Country of origin = where manufactured, not where shipped from. Check the "Made in ___" marking on the barrel/box and declare that on the Bill of Entry. Declaring the wrong origin is a misdeclaration under Section 46 even when the duty rate is identical.

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Duty estimate (import) — 1 unit, CIF USD 320

Assessable value = CIF (the 1% landing charge loading was removed w.e.f. 2017). Exchange rate must be the CBIC-notified rate on the date of filing the Bill of Entry — I have used ₹88/USD as an illustration only.

AV = 320 × 88 = ₹28,160

• Effective duty incidence ≈ 30.98% of CIF.
• Real cash cost is lower: IGST of ₹5,626 is fully creditable as input tax credit against your GST output liability. Your non-recoverable duty is only BCD + SWS = ₹3,097.60 (≈11% of CIF).
• Verify before filing: BCD and IGST rates on the ICEGATE duty calculator (icegate.gov.in/cdc) for CTH 90021100, and the CBIC exchange rate notification for the week of clearance. Rates change every Budget — do not file on my figures alone.
• Valuation risk: USD 320 for a Canon EF-S zoom is plausible but customs will run it against NIDB contemporaneous data. Carry the manufacturer/dealer invoice, proof of payment (bank remittance/SWIFT) and a price list. If you are buying from a related party (Canon group entity or your own affiliate), SVB registration under CBIC Circular 5/2016 is triggered.

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FTA benefit: None available. India has no free trade agreement or preferential tariff arrangement with the United States. MFN rate applies, no Certificate of Origin needed for rate purposes. Note the flip side of the origin point above — if the lens is actually Japanese-origin, the India–Japan CEPA could give a reduced or nil BCD, but you would need an original Form JCEPA Certificate of Origin issued by the Japanese Chamber of Commerce, and goods shipped via a US intermediary must satisfy the direct-consignment rule (through-B/L or non-manipulation certificate from US customs). A US-sourced second-hand-market purchase will normally not be able to produce a valid CoO, so plan on the MFN rate.

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Import policy: FREE. CTH 9002 11 00 is freely importable under Schedule I of the ITC(HS) Import Policy. No DGFT licence, no authorisation required for new goods. (Had this been used/second-hand, it would fall under the "second-hand goods" restriction in Para 2.31 of the Foreign Trade Policy and needed a DGFT import authorisation + Chartered Engineer certificate — you have confirmed it is new, so this does not apply.)

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Compliance checklist

🔴 Mandatory · 🟠 Check · 🟢 Not required

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Practical notes

1. Confirmed vs. general knowledge: The HS classification (9002 11 00) and the import policy status (Free) are from the tariff structure and are reliable. The BCD 10% and IGST 18% are from my general knowledge of the current tariff — I was not able to verify them against a live CBIC source in this session, so treat them as indicative and have your CHA confirm on ICEGATE before you file.
2. Courier vs. cargo: At USD 320 for a single unit, air courier is likely. Commercial imports through courier on an IEC are allowed under the Courier Imports and Exports Regulations, but the courier must file a Courier Bill of Entry (CBE-XI) in your IEC, not clear it as a gift or sample. Insist on this in writing — otherwise you lose the IGST credit.
3. Do not let the shipper declare it as a "gift" or under-value it. Gift imports above ₹5,000 (₹50,000 in specified cases) attract full duty plus confiscation risk under Section 111(m), and you cannot claim ITC without a proper BoE in your GSTIN.

⚠️ This is a suggested classification. Please verify with your customs broker, or apply for an Advance Ruling (CAAR) for certainty.