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

HS 8521 10 21Professional video tape recorders with 3/4" or 1" tape

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 › Magnetic tape-type

Customs duty
10%
Tariff rate
GST now
18%
Import policy
Free
Export policy
Free
Unit
units
Duty in China
0%
On Indian goods
Landed costSearch codesDuty 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
DutyRateCharged on
Basic customs duty (BCD), MFN rate10%Assessable value
Agriculture Infrastructure and Development Cess (AIDC)NilAssessable value11/2021-Customs, S.No. 17
Social Welfare Surcharge (SWS)10% of BCD, AIDC and Health CessBCD + AIDC
Integrated GST (IGST)18%Assessable value + BCD + AIDC + SWS

Lower duty under trade agreements

Lower customs duty under India's trade agreements
AgreementCustoms dutyGoods from
ASEAN–India FTA0%Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam
Duty-free tariff preference for LDCs0%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 CEPA0%Japan
India–Korea CEPA0%South Korea
India–Malaysia CECA0%Malaysia
India–Oman CEPA20/2026-Customs0%Oman
India–Sri Lanka FTA0%Sri Lanka
India–UAE CEPA0%United Arab Emirates
India–UK CETA29/2026-Customs0%United Kingdom
SAFTA0%Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
SAFTA5%Sri Lanka
SAPTA5%Bangladesh, Bhutan, Maldives, Nepal

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.
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
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 493Video recording or reproducing apparatus, whether or not incorporating a video tuner18%

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
8521Video recording or reproducing apparatus, whether or not incorporating a video tuner1%—

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 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's tariff for these goods
China codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
8521.10.11.00Broadcast-type video tape recorders广播级磁带录像机0%APTA rate, with an APTA certificate of origin0%13%13%None
8521.10.19.00Other magnetic tape-type video recorders其他磁带型录像机0%APTA rate, with an APTA certificate of origin0%13%13%L
8521.10.20.00Videotape recorders磁带放像机0%APTA rate, with an APTA certificate of origin0%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

Previous8521 10 19OtherOne level up8521 10Magnetic tape-typeNext8521 10 22Video recorders betacam or betacam SP or digital betacam S-VHS or digital-S

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.