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Heading · Chapter 85 · Section XVI, Machinery and mechanical appliances

HS 8505Electro-magnetic, permanent magnets and articles intended to become permanent magnets after magnetisation, electro-magnetic or permanent magnet chucks, clamps and similar holding devices, electro-magnetic couplings, clutches and brakes, electro-magnetic lifting heads

Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles

Customs duty
7.5%
5 tariff items
GST now
18%
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
0% to 8%
On Indian goods
Search codesRates as on 19 Oct 2026

Codes under this heading

4 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
8505 11Of metal7.5%18%kg
8505 19 00Other7.5%18%kg
8505 20 00Electro-magnetic couplings, clutches and brakes7.5%18%kg
8505 90 00Other, including parts7.5%18%kg

Importing into India

Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 5 tariff items: 7.5%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty in force

  • Anti-dumping duty on goods from China: Nil to 35% of CIF value, by origin and producer (until 17 Mar 2030). Soft Ferrite Cores. 04/2025-ADD

Charged on top of the duty above, only on goods from the countries named.

Import policy (DGFT ITC(HS)) of its tariff items

  • Free: 5 tariff items

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

  • Now 18%.
  • Until 21 September 2025 18%.
  • Change: Unchanged.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 478Electro-magnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electro-magnetic or permanent magnet chucks, clamps and similar holding devices; electro-magnetic couplings, clutches and brakes; electro-magnetic lifting heads18%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202518%1/2017-Central Tax (Rate)
From 22 Sep 202518%9/2025-Integrated Tax (Rate)

Exporting from India

Export duty

Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.

Duty drawback (All Industry Rates)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
8505Electro-magnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electro-magnetic or permanent magnet chucks, clamps and similar holding devices; Electro- magnetic couplings, clutches and brakes; electro-magnetic lifting heads1.7%—

Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.

Export policy (DGFT ITC(HS) Schedule 2) of its tariff items

  • Free: 5 tariff items

China: the same goods (8505)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 10 in force and 1 expired under 8505. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
8505.11.10.00Permanent magnets and articles intended to become permanent magnets, of rare-earth metals稀土永磁铁及稀土永磁体7%MFN rate (no APTA concession on this line)7%13%13%None
8505.11.90.00Permanent magnets and articles intended to become permanent magnets, of other metals其他金属的永磁铁及永磁体7%MFN rate (no APTA concession on this line)7%13%13%None
8505.19.00.10Pole pieces磁极块4.6%APTA rate, with an APTA certificate of origin7%13%13%3
8505.19.00.90Other non-metallic permanent magnets and articles intended to become permanent magnets其他非金属的永磁铁及永磁体4.6%APTA rate, with an APTA certificate of origin7%13%13%None
8505.20.00.00Electromagnetic couplings, clutches and brakes电磁联轴节、离合器及制动器5.2%APTA rate, with an APTA certificate of origin8%13%13%None
8505.90.10.00Electromagnetic lifting heads电磁起重吸盘8%MFN rate (no APTA concession on this line)8%13%13%None
8505.90.90.10Super-conducting solenoids超导螺线电磁体5.6%APTA rate, with an APTA certificate of origin8%13%13%3
8505.90.90.20Electromagnets specially or principally used for nuclear magnetic resonance imaging apparatus, but excluding other electromagnets of heading 90.18专门或主要用于核磁共振成像装置的电磁体,但税号90.18所列其他电磁铁除外0%MFN rate (no APTA concession on this line)0%13%13%None
8505.90.90.30Superconducting magnets for crystal growth equipment and crystal pulling machines of heading 84.86税目84.86项下晶体生长设备及拉晶机用超导磁体4%China's provisional rate, lower than MFN8%13%13%None
8505.90.90.90Other electromagnets; electromagnetic or permanent magnet chucks, clamps and similar work holders; parts of heading 8505其他电磁铁;电磁铁或永磁铁卡盘、夹具及类似的工件夹具;编号8505的零件5.6%APTA rate, with an APTA certificate of origin8%13%13%None
  • India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
  • The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.

China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.

Nearby codes

Previous8504Electrical transformers, static converters (for example, rectifiers) and inductorsOne level upChapter 85Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articlesNext8506Primary cells and primary batteries

Sources

For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.