Sales Tax Ninth Schedule – Mobile and satellite phones
Sales tax on the import and supply of cellular and satellite phones is charged at the amounts or rates in this Schedule, in place of the normal charge.
Who it applies to
Importers and local manufacturers or assemblers of mobile and satellite phones
Rates and limits
| Item | Rate / rule |
|---|---|
| Basis | Fixed amounts or rates by value band, as set out in the Schedule |
| When charged | At import, and at supply by local manufacturers |
| Normal 18% | Does not apply to these goods |
How it works in practice
Phones brought in by individuals are also taxed at import and registration under PTA rules. Income tax on mobile phone imports is separate (s.148).