India probes LG and Samsung over alleged OLED TV parts tariff evasion

Indian customs authorities are examining whether LG and Samsung underpaid duty on imported OLED open-cell displays, arguing a 15% tariff applies rather than the 5% concessional rate claimed. The case could raise costs for premium TV production as industry groups lobby for lower duties.

— Source publishedWed, 23 Sept, 2026, 15:15 IST·First seen Wed, 23 Sept, 2026, 15:27 IST·Source ET Small Business

What happened

LG Electronics India · India is investigating LG and Samsung over alleged underpayment of customs duty on imported OLED TV display parts. Authorities contend a

Key facts

  • 5% concessional tariff claimed on OLED open-cell display imports
  • 15% duty authorities say applies to OLED parts
  • India TV market worth $4.7 billion last year
  • OLED TVs held nearly 4% of India TV market
  • LG India TV market share around 26%
  • LG OLED value share almost 59%
  • Samsung faces a separate $520 million tax demand
  • Display and TV-parts imports rose 15% to $5.6 billion by March 2026
  • Penalties can be up to 100% of duty evaded

Why this matters

The dispute strengthens the strategic case for Indian display-component localization, supply-chain partnerships and policy engagement to reduce tariff exposure in premium electronics.

What to watch

  • Formal customs show-cause notices, duty-demand amounts, and whether authorities pursue retrospective recovery.
  • Any Ministry of Finance tariff clarification distinguishing OLED open cells from finished displays or TV parts.
  • LG and Samsung disclosures of provisions, contingent liabilities, price changes, or revised India production plans.
  • Festival-season OLED TV price movements, retailer discount funding, and inventory-clearing activity.
  • Comparable customs actions involving other TV assemblers and panel importers.
  • Announcements of domestic display-module manufacturing incentives, supplier partnerships, or local-content mandates.
  • Review historical OLED open-cell import classifications, customs filings, supplier invoices and potential duty exposure; increase legal and accounting provisions if required.
  • Shift premium-TV pricing toward smaller, phased increases while protecting high-visibility festival-season promotions through reduced channel incentives or bundled offers.
  • Accelerate qualification of India-based panel-module, backlight, PCB and enclosure suppliers to reduce imported-component exposure, even if OLED open-cell localization remains limited.
  • Coordinate through industry bodies for a uniform OLED-component tariff framework, emphasizing risks to local TV assembly, exports and premium-category demand.
  • Prepare product-mix contingencies: steer volume toward Mini-LED, QLED and larger LCD models if OLED economics deteriorate materially.