Select your Sector Mobile Device Manufacturing Incentive Data Custom duty exemption on Import of Capital goods for Mobile Manufacturing. Customs duty exemption on import of mobile phones in CKD/SKD form. Exemption of VAT on import of mobile Phones. Locally assembled /manufactured phones are exempted from withholding tax on domestic sales. Advance tax on specific mobile phones in CKD/SKD form is exempt. Low rate of Sales tax on CKD/SKD condition mobile phones. R&D allowance of 3% to be given to local manufacturers for exports of mobile phones.