Subheading · Chapter 85 · Section XVI, Machinery and mechanical appliances
HS 8521 10Magnetic tape-type
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 › Video recording or reproducing apparatus, whether or not incorporating a video tuner
- Customs duty
- 10%
- 9 tariff items
- GST now
- 18%
- Import policy
- Free
- Export policy
- Free
- Unit
- units
- Duty in China
- 0%
- On Indian goods
Codes under this subheading
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 |
|---|---|---|---|---|
| 8521 10 11 | Professional video tape recorders with ¾” or 1” tape | 10% | 18% | units |
| 8521 10 12 | Video recorders betacam or betacam SP or digital betacam S-VHS or digital-S | 10% | 18% | units |
| 8521 10 19 | Other | 10% | 18% | units |
| 8521 10 21 | Professional video tape recorders with ¾” or 1” tape | 10% | 18% | units |
| 8521 10 22 | Video recorders betacam or betacam SP or digital betacam S-VHS or digital-S | 10% | 18% | units |
| 8521 10 29 | Other | 10% | 18% | units |
| 8521 10 91 | Professional video tape recorders with ¾” or 1” tape solid state or otherwise | 10% | 18% | units |
| 8521 10 92 | Video recorders betacam or betacam SP or digital betacam S-VHS or digital-S | 10% | 18% | units |
| 8521 10 99 | Other | 10% | 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 9 tariff items: 10%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 9 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. 493 | Video recording or reproducing apparatus, whether or not incorporating a video tuner | 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 |
|---|---|---|---|
| 8521 | Video recording or reproducing apparatus, whether or not incorporating a video tuner | 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: 9 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 8521 10, and China's below.
China: the same goods (8521 10)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force under 8521 10. 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 |
|---|---|---|---|---|---|---|
| 8521.10.11.00 | Broadcast-type video tape recorders广播级磁带录像机 | 0%APTA rate, with an APTA certificate of origin | 0% | 13% | 13% | None |
| 8521.10.19.00 | Other magnetic tape-type video recorders其他磁带型录像机 | 0%APTA rate, with an APTA certificate of origin | 0% | 13% | 13% | L |
| 8521.10.20.00 | Videotape recorders磁带放像机 | 0%APTA rate, with an APTA certificate of origin | 0% | 13% | 13% | L |
- 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
8521.10.11Broadcast-quality magnetic tape-type video recorders
8521.10.11.00Broadcast-type video tape recorders广播级磁带录像机
Whether or not incorporating a high-frequency tuning amplifier不论是否装有高频调谐放大器
- Unit
- unit / kg
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 0%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 23 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.Medium used使用媒介
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 5.Model型号
- 6.GTIN
- 7.CAS
- 8.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 18%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 20%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 0%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 8521101100101Broadcast-type videotape recorders (with or without high-frequency tuner-amplifiers) (Class I videotape recorders)广播级磁带录像机(不论是否装有高频调谐放大器)(Ⅰ类磁带录放像机)
- 8521101100102Broadcast-type videotape recorders (with or without high-frequency tuner-amplifiers) (Class II videotape recorders)广播级磁带录像机(不论是否装有高频调谐放大器)(Ⅱ类磁带录放像机)
- 8521101100103Broadcast-type videotape recorders (with or without high-frequency tuner-amplifiers) (Class III videotape recorders)广播级磁带录像机(不论是否装有高频调谐放大器)(Ⅲ类磁带录放像机)
8521.10.19Other magnetic tape-type video recorders
8521.10.19.00Other magnetic tape-type video recorders其他磁带型录像机
Whether or not incorporating a high-frequency tuning amplifier不论是否装有高频调谐放大器
- Unit
- unit / kg
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 0%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 23 Aug 2026
Licences and certificates
None.
Inspection and quarantine
- LCivil commodities inbound verification (CCC)民用商品入境验证
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.Medium used使用媒介
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 5.Model型号
- 6.GTIN
- 7.CAS
- 8.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 18%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 20%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 0%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 8521101900101Other videotape recorders (with or without high-frequency tuner-amplifiers) (Class I videotape recorders)其他磁带型录像机(不论是否装有高频调谐放大器)(Ⅰ类磁带录放像机)
- 8521101900102Other videotape recorders (with or without high-frequency tuner-amplifiers) (Class II videotape recorders)其他磁带型录像机(不论是否装有高频调谐放大器)(Ⅱ类磁带录放像机)
- 8521101900103Other videotape recorders (with or without high-frequency tuner-amplifiers) (Class III videotape recorders)其他磁带型录像机(不论是否装有高频调谐放大器)(Ⅲ类磁带录放像机)
8521.10.20Videocassette recorders
8521.10.20.00Videotape recorders磁带放像机
Whether or not incorporating a high-frequency tuning amplifier不论是否装有高频调谐放大器
- Unit
- unit / kg
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 0%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 23 Aug 2026
Licences and certificates
None.
Inspection and quarantine
- LCivil commodities inbound verification (CCC)民用商品入境验证
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.Medium used使用媒介
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 5.Model型号
- 6.GTIN
- 7.CAS
- 8.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 18%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 20%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 0%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 8521102000101Videocassette recorders (whether or not incorporating high-frequency tuning amplifiers) (I Videocassette recorders)磁带放像机(不论是否装有高频调谐放大器)(Ⅰ类磁带录放像机)
- 8521102000102Videocassette recorders (whether or not incorporating high-frequency tuning amplifiers) (II Videocassette recorders)磁带放像机(不论是否装有高频调谐放大器)(Ⅱ类磁带录放像机)
- 8521102000103Videocassette recorders (whether or not incorporating high-frequency tuning amplifiers) (III Videocassette recorders)磁带放像机(不论是否装有高频调谐放大器)(Ⅲ类磁带录放像机)
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
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.