Tariff item · Chapter 85 · Section XVI, Machinery and mechanical appliances

HS 8506 10 00Manganese dioxide

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 › Primary cells and primary batteries

Customs duty: 15%; Tariff rate
GST now: 18%
Import policy: Free; With a condition
Export policy: Free
Unit: units
Duty in China: 8%; On Indian goods

Landed cost Search codes Duty abroadRates as on 19 Oct 2026

Importing into India

What customs charges, what trade agreements take off, and the rules the goods must meet.

Customs duty

Customs duty on imports into India
Duty	Rate	Charged on
Basic customs duty (BCD), MFN rate	15%	Assessable value
Agriculture Infrastructure and Development Cess (AIDC)	Nil	Assessable value11/2021-Customs, S.No. 17
Social Welfare Surcharge (SWS)	10% of BCD, AIDC and Health Cess	BCD + AIDC
Integrated GST (IGST)	18%	Assessable value + BCD + AIDC + SWS

Lower duty under trade agreements

Lower customs duty under India's trade agreements
Agreement	Customs duty	Goods from
ASEAN–India FTA	0%	Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam
Duty-free tariff preference for LDCs	0%	Afghanistan, Bangladesh, Burkina Faso, Burundi, Benin, Democratic Republic of the Congo, Central African Republic, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Cambodia, Comoros, Laos, Liberia, Lesotho, Madagascar, Mali, Myanmar, Malawi, Mozambique, Niger, Rwanda, Sudan, Sierra Leone, Senegal, Somalia, Chad, Togo, Timor-Leste, Tanzania, Uganda, Yemen, Zambia
India–Japan CEPA	0%	Japan
India–Malaysia CECA	0%	Malaysia
India–Singapore CECA	0%	Singapore
India–Sri Lanka FTA	0%	Sri Lanka
India–UK CETA29/2026-Customs	0%	United Kingdom
SAFTA	0%	Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
India–UAE CEPA	2.5%	United Arab Emirates
India–Korea CEPA	5%	South Korea
SAFTA	5%	Sri Lanka
India–EFTA TEPA52/2025-Customs	6%	Norway
India–EFTA TEPA51/2025-Customs	7.14%	Switzerland, Iceland, Liechtenstein
SAPTA	7.5%	Bangladesh, Bhutan, Maldives, Nepal
India–Oman CEPA20/2026-Customs	8%	Oman

Goods from Pakistan pay 200%.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 19 Oct 2026.

Import policy (DGFT ITC(HS))

Free.
Condition: Â Multipurpose dry batteries must conform to IS 8144

Notes on these rates

BCD is the statutory tariff rate from a one-time snapshot of the Indian Trade Portal. Exemption notifications (such as 45/2025-Customs) and tariff changes made after the snapshot, including the Finance Act 2026 changes from 1 May 2026, are not applied.
IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
AIDC is Nil (S.No. 17 of 11/2021-Customs, which exempts all goods it does not name).
Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.

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
Notification	Goods	Rate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 479	Primary cells and primary batteries	18%

History

GST rate history
Period	Rate	Notification
Until 21 Sep 2025	18%	1/2017-Central Tax (Rate)
From 22 Sep 2025	18%	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 item	Goods	Rate	Cap
8506	Primary cells and primary batteries	1.7%	—

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 incentives (RoDTEP and RoSCTL)

RoDTEP, Appendix 4R (exports from the domestic tariff area): 0.7% of the FOB value, until 31 Dec 2026.
RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.4% of the FOB value, until 31 Dec 2026.

Export policy (DGFT ITC(HS) Schedule 2)

Free.

What buyers pay abroad: import duty in the US, UK, EU and Australia for 8506 10, and China's below.

China: the same goods (8506 10)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 8 in force and 4 expired under 8506 10. 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 code	Goods	Duty on Indian goods	MFN	Import VAT	Export rebate	Licences
8506.10.11.10	Button primary cells and primary batteries, alkaline manganese, not containing mercury扣式无汞碱性锌锰的原电池及原电池组	8%MFN rate (no APTA concession on this line)	8%	13%	6%	None
8506.10.11.90	Button primary cells and primary batteries, alkaline manganese, containing mercury扣式含汞碱性锌锰的原电池及原电池组	8%MFN rate (no APTA concession on this line)	8%	13%	0%	89
8506.10.12.10	Cylindrical alkaline zinc-manganese primary cells and primary batteries, not containing mercury圆柱形无汞碱性锌锰的原电池及原电池组	8%MFN rate (no APTA concession on this line)	8%	13%	6%	None
8506.10.12.90	Cylindrical alkaline zinc-manganese primary cells and primary batteries, containing mercury圆柱形含汞碱性锌锰的原电池及原电池组	8%MFN rate (no APTA concession on this line)	8%	13%	0%	89
8506.10.19.10	Other primary cells and primary batteries, alkaline manganese, not containing mercury其他无汞碱性锌锰的原电池及原电池组	8%MFN rate (no APTA concession on this line)	8%	13%	6%	None
8506.10.19.90	Other primary cells and primary batteries, alkaline manganese, containing mercury其他含汞碱性锌锰的原电池及原电池组	8%MFN rate (no APTA concession on this line)	8%	13%	6%	89
8506.10.90.10	Other primary cells and primary batteries, of manganese dioxide, not containing mercury其他无汞二氧化锰的原电池及原电池组	8%MFN rate (no APTA concession on this line)	8%	13%	6%	None
8506.10.90.90	Other primary cells and primary batteries, of manganese dioxide, containing mercury其他含汞二氧化锰的原电池及原电池组	8%MFN rate (no APTA concession on this line)	8%	13%	6%	89

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.

Every Chinese code in full

8506.10.11Button-type alkaline zinc-manganese primary cells and batteries

8506.10.11.10Button primary cells and primary batteries, alkaline manganese, not containing mercury扣式无汞碱性锌锰的原电池及原电池组

Mercury content < 0.0005% by weight of the battery汞含量<电池重量的0.0005%

Unit: piece / kg
MFN import duty: 8%
Provisional import duty: None
General import duty: 80%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 6%
Updated by China: 31 Aug 2026

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Use用途
3.Electrode material (manganese dioxide, mercuric oxide, silver oxide, lithium, zinc-air, etc.)电极材质(二氧化锰、氧化汞、氧化银、锂、锌空气等)
4.Shape形状
5.Brand (Chinese or foreign names)品牌(中文或外文名称)
6.Model型号
7.Capacity容量
8.Whether containing mercury是否含汞
9.GTIN
10.CAS
11.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 16%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 8%
Georgia: 0%
Mauritius: 0%
Maldives: 12%
Cambodia: 0%
Nicaragua: 3.2%
Ecuador: 6.4%
Serbia: 5.6%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 15%
Brunei: 15%
Cambodia: 15%
Laos: 15%
Malaysia: 15%
New Zealand: 16%
Singapore: 15%
Thailand: 15%
Vietnam: 15%
Indonesia: 15%
Philippines: 15%
Myanmar: 15%

CIQ codes

8506101110999Button-type primary alkaline manganese dioxide cells and batteries, mercury-free (mercury content < 0.0005% by weight of battery)扣式无汞碱性锌锰的原电池及原电池组(汞含量<电池重量的0.0005%)

8506.10.11.90Button primary cells and primary batteries, alkaline manganese, containing mercury扣式含汞碱性锌锰的原电池及原电池组

Mercury content ≥ 0.0005% by weight of the battery汞含量≥电池重量的0.0005%

Unit: piece / kg
MFN import duty: 8%
Provisional import duty: None
General import duty: 80%
Import VAT: 13%
Consumption tax: 4%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 0%
Updated by China: 7 Sep 2026

Licences and certificates

8Export prohibited禁止出口商品
9Import prohibited禁止进口商品

Inspection and quarantine

None.

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Use用途
3.Electrode material (manganese dioxide, mercuric oxide, silver oxide, lithium, zinc-air, etc.)电极材质(二氧化锰、氧化汞、氧化银、锂、锌空气等)
4.Shape形状
5.Brand (Chinese or foreign names)品牌(中文或外文名称)
6.Model型号
7.Capacity容量
8.Whether containing mercury是否含汞
9.GTIN
10.CAS
11.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 16%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 8%
Georgia: 0%
Mauritius: 0%
Maldives: 12%
Cambodia: 0%
Nicaragua: 3.2%
Ecuador: 6.4%
Serbia: 5.6%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 15%
Brunei: 15%
Cambodia: 15%
Laos: 15%
Malaysia: 15%
New Zealand: 16%
Singapore: 15%
Thailand: 15%
Vietnam: 15%
Indonesia: 15%
Philippines: 15%
Myanmar: 15%

CIQ codes

8506101190999Button-type primary alkaline manganese dioxide cells and batteries, containing mercury (mercury content ≥ 0.0005% by weight of battery)扣式含汞碱性锌锰的原电池及原电池组(汞含量≥电池重量的0.0005%)

8506.10.11.00Primary cells and batteries, alkaline zinc-manganese, button type扣式碱性锌锰的原电池及原电池组Expired

Unit: piece
MFN import duty: 20%
Provisional import duty: None
General import duty: 80%
Import VAT: 17%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 0/15%
Updated by China: 30 Dec 2018

Licences and certificates

AInbound goods clearance (inspection and quarantine)入境货物通关单

Inspection and quarantine

MImport commodity inspection进口商品检验

What the customs declaration must state

Not listed.

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 20%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 4%
Iceland: 0%
Australia: 0%
South Korea: 13%
Georgia: 0%
Mauritius: 0%

8506.10.12Cylindrical alkaline zinc-manganese primary cells (and batteries)

8506.10.12.10Cylindrical alkaline zinc-manganese primary cells and primary batteries, not containing mercury圆柱形无汞碱性锌锰的原电池及原电池组

Mercury content < 0.0001% by weight of the battery汞含量<电池重量的0.0001%

Unit: piece / kg
MFN import duty: 8%
Provisional import duty: None
General import duty: 80%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 6%
Updated by China: 31 Aug 2026

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Use用途
3.Electrode material (manganese dioxide, mercuric oxide, silver oxide, lithium, zinc-air, etc.)电极材质(二氧化锰、氧化汞、氧化银、锂、锌空气等)
4.Shape形状
5.Brand (Chinese or foreign names)品牌(中文或外文名称)
6.Model型号
7.Capacity容量
8.Whether containing mercury是否含汞
9.GTIN
10.CAS
11.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 16%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 8%
Georgia: 0%
Mauritius: 0%
Maldives: 12%
Cambodia: 0%
Nicaragua: 3.2%
Ecuador: 0%
Serbia: 5.6%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 15%
Brunei: 15%
Cambodia: 15%
Laos: 15%
Malaysia: 15%
New Zealand: 16%
Singapore: 15%
Thailand: 15%
Vietnam: 15%
Indonesia: 15%
Philippines: 15%
Myanmar: 15%

CIQ codes

8506101210999Cylindrical primary alkaline manganese dioxide cells and batteries, mercury-free (mercury content < 0.0001% by weight of battery)圆柱形无汞碱性锌锰的原电池及原电池组(汞含量<电池重量的0.0001%)

8506.10.12.90Cylindrical alkaline zinc-manganese primary cells and primary batteries, containing mercury圆柱形含汞碱性锌锰的原电池及原电池组

Mercury content ≥ 0.0001% by weight of the battery汞含量≥电池重量的0.0001%

Unit: piece / kg
MFN import duty: 8%
Provisional import duty: None
General import duty: 80%
Import VAT: 13%
Consumption tax: 4%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 0%
Updated by China: 7 Sep 2026

Licences and certificates

8Export prohibited禁止出口商品
9Import prohibited禁止进口商品

Inspection and quarantine

None.

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Use用途
3.Electrode material (manganese dioxide, mercuric oxide, silver oxide, lithium, zinc-air, etc.)电极材质(二氧化锰、氧化汞、氧化银、锂、锌空气等)
4.Shape形状
5.Brand (Chinese or foreign names)品牌(中文或外文名称)
6.Model型号
7.Capacity容量
8.Whether containing mercury是否含汞
9.GTIN
10.CAS
11.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 16%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 8%
Georgia: 0%
Mauritius: 0%
Maldives: 12%
Cambodia: 0%
Nicaragua: 3.2%
Ecuador: 0%
Serbia: 5.6%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 15%
Brunei: 15%
Cambodia: 15%
Laos: 15%
Malaysia: 15%
New Zealand: 16%
Singapore: 15%
Thailand: 15%
Vietnam: 15%
Indonesia: 15%
Philippines: 15%
Myanmar: 15%

CIQ codes

8506101290999Cylindrical primary alkaline manganese dioxide cells and batteries, containing mercury (mercury content ≥ 0.0001% by weight of battery)圆柱形含汞碱性锌锰的原电池及原电池组(汞含量≥电池重量的0.0001%)

8506.10.12.00Primary cells and batteries, alkaline zinc-manganese, cylindrical圆柱形碱性锌锰的原电池及原电池组Expired

Unit: piece
MFN import duty: 20%
Provisional import duty: None
General import duty: 80%
Import VAT: 17%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 0/15%
Updated by China: 30 Dec 2018

Licences and certificates

AInbound goods clearance (inspection and quarantine)入境货物通关单

Inspection and quarantine

MImport commodity inspection进口商品检验

What the customs declaration must state

Not listed.

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 20%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 4%
Iceland: 0%
Australia: 0%
South Korea: 13%
Georgia: 0%
Mauritius: 0%

8506.10.19Other alkaline zinc-manganese primary cells and batteries

8506.10.19.10Other primary cells and primary batteries, alkaline manganese, not containing mercury其他无汞碱性锌锰的原电池及原电池组

Mercury content < 0.0001% by weight of the battery汞含量<电池重量的0.0001%

Unit: piece / kg
MFN import duty: 8%
Provisional import duty: None
General import duty: 80%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 6%
Updated by China: 31 Aug 2026

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Use用途
3.Electrode material (manganese dioxide, mercuric oxide, silver oxide, lithium, zinc-air, etc.)电极材质(二氧化锰、氧化汞、氧化银、锂、锌空气等)
4.Brand (Chinese or foreign names)品牌(中文或外文名称)
5.Model型号
6.Capacity容量
7.Whether containing mercury是否含汞
8.GTIN
9.CAS
10.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 16%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 12%
Cambodia: 0%
Nicaragua: 3.2%
Ecuador: 0%
Serbia: 5.6%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 8%
Brunei: 8%
Cambodia: 8%
Laos: 8%
Malaysia: 8%
New Zealand: 8%
Singapore: 8%
Thailand: 8%
Vietnam: 8%
Indonesia: 8%
Philippines: 8%
Myanmar: 8%

CIQ codes

8506101910999Other mercury-free alkaline manganese primary cells and primary batteries (mercury content < 0.0001% by weight of the battery)其他无汞碱性锌锰的原电池及原电池组(汞含量<电池重量的0.0001%)

8506.10.19.90Other primary cells and primary batteries, alkaline manganese, containing mercury其他含汞碱性锌锰的原电池及原电池组

Mercury content ≥ 0.0001% by weight of the battery汞含量≥电池重量的0.0001%

Unit: piece / kg
MFN import duty: 8%
Provisional import duty: None
General import duty: 80%
Import VAT: 13%
Consumption tax: 4%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 6%
Updated by China: 31 Aug 2026

Licences and certificates

8Export prohibited禁止出口商品
9Import prohibited禁止进口商品

Inspection and quarantine

None.

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Use用途
3.Electrode material (manganese dioxide, mercuric oxide, silver oxide, lithium, zinc-air, etc.)电极材质(二氧化锰、氧化汞、氧化银、锂、锌空气等)
4.Brand (Chinese or foreign names)品牌(中文或外文名称)
5.Model型号
6.Capacity容量
7.Whether containing mercury是否含汞
8.GTIN
9.CAS
10.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 16%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 12%
Cambodia: 0%
Nicaragua: 3.2%
Ecuador: 0%
Serbia: 5.6%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 8%
Brunei: 8%
Cambodia: 8%
Laos: 8%
Malaysia: 8%
New Zealand: 8%
Singapore: 8%
Thailand: 8%
Vietnam: 8%
Indonesia: 8%
Philippines: 8%
Myanmar: 8%

CIQ codes

8506101990999Other mercury-containing alkaline manganese primary cells and primary batteries (mercury content >= 0.0001% by weight of the battery)其他含汞碱性锌锰的原电池及原电池组(汞含量≥电池重量的0.0001%)

8506.10.19.00Other alkaline zinc-manganese primary cells and batteries其他碱性锌锰的原电池及原电池组Expired

Unit: piece
MFN import duty: 20%
Provisional import duty: None
General import duty: 80%
Import VAT: 17%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 15%
Updated by China: 30 Dec 2018

Licences and certificates

AInbound goods clearance (inspection and quarantine)入境货物通关单

Inspection and quarantine

MImport commodity inspection进口商品检验

What the customs declaration must state

Not listed.

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 20%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 4%
Iceland: 0%
Australia: 0%
South Korea: 0%
Georgia: 0%
Mauritius: 0%

8506.10.90Other manganese dioxide primary cells and batteries

8506.10.90.10Other primary cells and primary batteries, of manganese dioxide, not containing mercury其他无汞二氧化锰的原电池及原电池组

Mercury content < 0.0001% by weight of battery, mercury content of button cells < 0.0005% by weight of battery汞含量<电池重量的0.0001%,扣式电池的汞含量<电池重量的0.0005%

Unit: piece / kg
MFN import duty: 8%
Provisional import duty: None
General import duty: 80%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 6%
Updated by China: 31 Aug 2026

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Use用途
3.Electrode material (manganese dioxide, mercuric oxide, silver oxide, lithium, zinc-air, etc.)电极材质(二氧化锰、氧化汞、氧化银、锂、锌空气等)
4.Brand (Chinese or foreign names)品牌(中文或外文名称)
5.Model型号
6.Capacity容量
7.Whether containing mercury是否含汞
8.GTIN
9.CAS
10.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 16%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 8%
Georgia: 0%
Mauritius: 0%
Maldives: 12%
Cambodia: 0%
Nicaragua: 3.2%
Ecuador: 0%
Serbia: 5.6%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 15%
Brunei: 15%
Cambodia: 15%
South Korea: 15%
Laos: 15%
Malaysia: 15%
New Zealand: 16%
Singapore: 15%
Thailand: 15%
Vietnam: 15%
Indonesia: 15%
Philippines: 15%
Myanmar: 15%

CIQ codes

8506109010999Other primary cells and primary batteries, of manganese dioxide (mercury-free) (mercury content < 0.0001% by weight of battery, for button cells mercury content < 0.0005% by weight of battery)其他无汞二氧化锰的原电池及原电池组(汞含量<电池重量的0.0001%,扣式电池的汞含量<电池重量的0.0005%)

8506.10.90.90Other primary cells and primary batteries, of manganese dioxide, containing mercury其他含汞二氧化锰的原电池及原电池组

Mercury content >= 0.0001% by weight of battery, mercury content of button cells >= 0.0005% by weight of battery汞含量≥电池重量的0.0001%,扣式电池的汞含量≥电池重量的0.0005%

Unit: piece / kg
MFN import duty: 8%
Provisional import duty: None
General import duty: 80%
Import VAT: 13%
Consumption tax: 4%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 6%
Updated by China: 31 Aug 2026

Licences and certificates

8Export prohibited禁止出口商品
9Import prohibited禁止进口商品

Inspection and quarantine

None.

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Use用途
3.Electrode material (manganese dioxide, mercuric oxide, silver oxide, lithium, zinc-air, etc.)电极材质(二氧化锰、氧化汞、氧化银、锂、锌空气等)
4.Brand (Chinese or foreign names)品牌(中文或外文名称)
5.Model型号
6.Capacity容量
7.Whether containing mercury是否含汞
8.GTIN
9.CAS
10.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 16%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 8%
Georgia: 0%
Mauritius: 0%
Maldives: 12%
Cambodia: 0%
Nicaragua: 3.2%
Ecuador: 0%
Serbia: 5.6%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 15%
Brunei: 15%
Cambodia: 15%
South Korea: 15%
Laos: 15%
Malaysia: 15%
New Zealand: 16%
Singapore: 15%
Thailand: 15%
Vietnam: 15%
Indonesia: 15%
Philippines: 15%
Myanmar: 15%

CIQ codes

8506109090999Other primary cells and primary batteries, of manganese dioxide (containing mercury) (mercury content ≥ 0.0001% by weight of battery, for button cells mercury content ≥ 0.0005% by weight of battery)其他含汞二氧化锰的原电池及原电池组(汞含量≥电池重量的0.0001%,扣式电池的汞含量≥电池重量的0.0005%)

8506.10.90.00Other manganese dioxide primary cells and batteries其他二氧化锰的原电池及原电池组Expired

Unit: piece
MFN import duty: 20%
Provisional import duty: None
General import duty: 80%
Import VAT: 17%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 15%
Updated by China: 30 Dec 2018

Licences and certificates

AInbound goods clearance (inspection and quarantine)入境货物通关单

Inspection and quarantine

MImport commodity inspection进口商品检验

What the customs declaration must state

Not listed.

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 20%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 4%
Iceland: 0%
Australia: 0%
South Korea: 13%
Georgia: 0%
Mauritius: 0%

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

Previous8505 90 00Other, including parts One level up8506Primary cells and primary batteries Next8506 30 00Mercuric oxide

Sources

GSTN HSN code masterChecked 13 Oct 2026
DGFT ITC(HS) import and export policyChecked 9 Oct 2026
GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
India import tariff by origin (Indian Trade Portal snapshot)Checked 29 Sep 2026
GST schedule headings and 8-digit IGST (archived)Checked 29 Sep 2026
HS code descriptions (archived file)Checked 29 Sep 2026
India's effective basic customs duty (notification 45/2025-Customs, Table I)Checked 19 Oct 2026
India's AIDC, Health Cess and Social Welfare Surcharge exemptions (11/2021, 08/2020, 11/2018-Customs)Checked 18 Oct 2026
India's preferential tariff schedules (CBIC notifications)Checked 19 Oct 2026
India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
RoDTEP export incentive rates (DGFT Appendix 4R and 4RE)Checked 18 Oct 2026
RoSCTL rebate for apparel and made-ups (Ministry of Textiles): periods and ratesChecked 19 Oct 2026
China customs tariff (HS编码网)Checked 19 Oct 2026

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.