Heading · Chapter 85 · Section XVI, Machinery and mechanical appliances
HS 8517Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks : other apparatus for the transmission or reception of voice, images or other data ,including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8527
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
- 0% to 20%
- 23 tariff items
- GST now
- 18%
- Import policy
- Free
- Export policy
- Free
- Unit
- units
- Duty in China
- 0%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
9 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 8517 11 | Line telephone sets with cordless handsets | Free | 18% | units |
| 8517 13 00 | Smartphones | 20% | 18% | units |
| 8517 14 00 | Other telephones for cellular networks or for other wireless networks | 20% | 18% | units |
| 8517 18 | Other | Free | 18% | units |
| 8517 61 00 | Base stations | 20% | 18% | units |
| 8517 62 | Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus | 0% to 20% | 18% | units |
| 8517 69 | Other | 0% to 20% | 18% | units |
| 8517 71 00 | Aerials and aerial reflectors of all kinds; parts suitable for use therewith | 20% | 18% | units |
| 8517 79 | Other | 15% to 20% | 18% | units |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 23 tariff items: 0% to 20%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026. 2 earlier measures have ended.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 23 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
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 490 | All goods | 18% |
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)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 8517 | Telephone sets, smartphones and other telephones for cellular networks or for other wireless networks: other apparatus for the transmission or reception of voice, images or other data, including apparatusforcommunication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528 | — | — |
| 851701 | Cellular Mobile Phones, with or without accessories | 4% | Rs. 350 per Piece |
| 851799 | Others | 1% | — |
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: 23 tariff items
China: the same goods (8517)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 40 in force and 25 expired under 8517. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 8517.11.00.10 | Cordless encrypted telephones无绳加密电话机 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | 2AL |
| 8517.11.00.90 | Other cordless telephones其他无绳电话机 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | AL |
| 8517.18.00.10 | Other encrypted telephones其他加密电话机 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | 2 |
| 8517.18.00.90 | Other telephone sets其他电话机 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8517.61.10.10 | GSM base stationsGSM式移动通信基地站 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | O |
| 8517.61.10.20 | CDMA base stationsCDMA式移动通信基地站 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | O |
| 8517.61.10.30 | TACS base stationsTACS式移动通信基地站 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8517.61.10.90 | Other mobile communication base stations其他移动通信基地站 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | O |
| 8517.61.90.00 | Other base stations其他基站 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | O |
| 8517.62.11.00 | Digital telephone exchanges for offices, long-distance telephone exchanges, telegraph exchanges局用电话交换机、长途电话交换机、电报交换机,数字式 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8517.62.12.00 | Digital mobile communication exchanges数字移动通信交换机 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | O |
| 8517.62.19.00 | Other digital stored-program telegraphic switching apparatus其他数字式程控电话交换机 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8517.62.21.00 | optical line terminals and pulse code modulation equipment光端机及脉冲编码调制设备 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | OL |
| 8517.62.22.00 | Wavelength division multiplexing optical transmission equipment波分复用光传输设备 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | OL |
| 8517.62.29.10 | Optical communication encryption routers, encrypted VPN equipment光通讯加密路由器、加密VPN设备 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | AOL |
| 8517.62.29.20 | Optical communication encrypted VPN equipment光通讯加密VPN设备 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | 23ALM |
| 8517.62.29.90 | Other optical telecommunication equipment其他光通讯设备 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | AL |
| 8517.62.31.00 | Non-optical communication network clock synchronization equipment非光通讯网络时钟同步设备 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | L |
| 8517.62.32.00 | non-optical communication ethernet switches非光通讯以太网络交换机 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8517.62.33.00 | IP phone signal conversion equipmentIP电话信号转换设备 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8517.62.34.00 | Modems调制解调器 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8517.62.35.00 | Hubs集线器 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | AL |
| 8517.62.36.00 | Routers路由器 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8517.62.37.10 | Wired network interface cards specially designed for aggregating high-performance digital computer performance为聚合高性能数字计算机性能而专门设计的有线网络接口卡 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | 3 |
| 8517.62.37.90 | Other wired network interface cards其他有线网络接口卡 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | L |
| 8517.62.39.10 | Switches specially designed for aggregating performance of high-performance digital computers为聚合高性能数字计算机性能而专门设计的交换机 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | 3O |
| 8517.62.39.20 | Other encrypted VPN equipment其他加密VPN设备 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | 23 |
| 8517.62.39.90 | Other wired digital communication apparatus其他有线数字通信设备 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | L |
| 8517.62.92.00 | Wireless network interface cards无线网络接口卡 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | L |
| 8517.62.93.00 | Wireless access fixed terminals无线接入固定台 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | L |
| 8517.62.94.00 | Wireless headphones无线耳机 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8517.62.95.00 | Wireless routers无线路由器 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8517.62.99.10 | Wireless communication equipment with both transmitting and receiving functions, for UAVs subject to dual-use controls两用物项管制的无人机专用有发送且有接收功能的无线通讯设备 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | 3 |
| 8517.62.99.90 | Other apparatus for the reception, conversion, transmission or regeneration of voice, images or other data其他接收、转换并发送或再生音像或其他数据用的设备 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | L |
| 8517.69.10.01 | Portable receivers for calling, alerting and paging用于呼叫、提示和寻呼的便携式接收器 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8517.69.10.02 | Wireless communication transmitting or receiving equipment for UAVs controlled under dual-use regulations两用物项管制的无人机专用的无线通讯发送或接收设备 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | 3 |
| 8517.69.10.91 | Radio-broadcasting transmitters for satellite earth stations卫星地球站无线电发射设备 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | O |
| 8517.69.10.99 | Other wireless communication apparatus其他无线通信设备 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | AL |
| 8517.69.90.00 | Other line communication apparatus其他有线通信设备 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | L |
| 8517.79.30.00 | For smartphones and other hand-held (including vehicular) wireless telephones智能手机及其他手持(包括车载)式无线电话机用 | 0%MFN rate (no APTA concession on this line) | 0% | 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
Previous8516Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro-thermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545One 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 articlesNext8518Microphones and stands therefor: loudspeakers, whether or not mounted in their enclosures: headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more luudspeakers: audio-frequency electric amplifiers: electric sound amplifier sets
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'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
- 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.