Heading · Chapter 85 · Section XVI, Machinery and mechanical appliances
HS 8523Discs, tapes, solid-state non-volatile storage devices, smart cards and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of chapter 37 magnetic media
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 10%
- 38 tariff items
- GST now
- 18%
- or 5% for some goods
- 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
8 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 |
|---|---|---|---|---|
| 8523 21 00 | Cards incorporating a magnetic stripe | 10% | 18% | units |
| 8523 29 | Other | 10% | 18% | units |
| 8523 41 | Unrecorded | 10% | 18% | units |
| 8523 49 | Other | 10% | 18% | units |
| 8523 51 00 | Solid-state non-volatile storage devices | 10% | 18% | units |
| 8523 52 | Smart cards | Free | 18% | units |
| 8523 59 | Other | 0% to 10% | 18% | units |
| 8523 80 | 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 38 tariff items: 0% to 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. 3 earlier measures have ended.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 38 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 18%, or 5% for some goods.
- Until 21 September 2025 18%, or 12% for some goods.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 495 | Discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37 | 18% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 437 | Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power-based devices; (c) Solar power generator; (d) Wind mills, Wind Operated Electricity Generator (WOEG); (e) Waste to energy plants / devices; (f) Solar lantern / solar lamp; (g) Ocean waves/tidal waves energy devices/plants; (h) Photo voltaic cells, whether or not assembled in modules or made up into panels. Explanation:- If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 8/2017- Integrated Tax (Rate), dated 28th June, 2017 [G.S.R. 683(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 387 | Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps | 18% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 473 | E-waste Explanation.- For the purpose of this entry, E-waste means electrical and electronic equipment listed in Schedule I of the E- Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 12% or 18% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5% or 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 |
|---|---|---|---|
| 8523 | Discs, tapes, solid state non volatile storage devices “smart cards” and other media for the recording of sound or of other phenolmena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37 | 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: 38 tariff items
China: the same goods (8523)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 50 in force and 16 expired under 8523. 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 |
|---|---|---|---|---|---|---|
| 8523.21.10.00 | Unrecorded magnetic stripe cards未录制的磁条卡 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8523.21.20.00 | Recorded magnetic stripe cards已录制的磁条卡 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | None |
| 8523.29.11.00 | Unrecorded discs未录制磁盘 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8523.29.19.00 | Recorded discs已录制磁盘 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | None |
| 8523.29.21.00 | Unrecorded magnetic tapes, of a width not exceeding 4 mm未录制的宽度不超过4毫米的磁带 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8523.29.22.00 | Unrecorded magnetic tapes, of a width exceeding 4 mm but not exceeding 6.5 mm未录制的宽度超过4毫米,但不超过6.5毫米的磁带 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8523.29.23.00 | Unrecorded magnetic tapes, of a width exceeding 6.5 mm未录制的宽度超过6.5毫米的磁带 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8523.29.28.10 | Magnetic tapes with human genetic resource information for reproducing sound or image含人类遗传资源信息资料的重放声音或图像信息的磁带 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | V |
| 8523.29.28.20 | Magnetic tapes for reproducing sound or image information, recorded with broadcast, film or television programmes录有广播电影电视节目的重放声音或图像信息的磁带 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | b |
| 8523.29.28.90 | Other magnetic tapes for reproducing sound or images其他重放声音或图像信息的磁带 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | f |
| 8523.29.29.10 | Other magnetic tapes containing human genetic resource information其他含人类遗传资源信息资料的磁带 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | V |
| 8523.29.29.20 | Other magnetic tapes, recorded with broadcasting, cinematographic or television programmes录有广播电影电视节目的其他磁带 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | b |
| 8523.29.29.90 | Other recorded tapes已录制的其他磁带 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | f |
| 8523.29.90.10 | Other magnetic media containing human genetic resource information其他含人类遗传资源信息资料的磁性媒体 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | V |
| 8523.29.90.20 | Other magnetic media recorded with radio, television or cinema programmes其他录有广播电影电视节目的磁性媒体 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | b |
| 8523.29.90.30 | Other recorded magnetic media其他已录制磁性媒体 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | f |
| 8523.29.90.90 | Other magnetic media其他磁性媒体 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 9% | f |
| 8523.41.00.00 | Unrecorded optical media未录制光学媒体 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8523.49.10.10 | Optical media containing human genetic resource information, solely for reproducing sound information含人类遗传资源信息资料的仅用于重放声音信息的光学媒体 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | V |
| 8523.49.10.20 | Optical media recorded with broadcast, cinema or television programmes, for sound reproduction only录有广播电影电视节目的仅用于重放声音信息的光学媒体 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | b |
| 8523.49.10.90 | Other recorded optical media, for reproducing sound only其他仅用于重放声音信息的已录制光学媒体 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | f |
| 8523.49.20.10 | Optical media for reproducing information other than sound or images, containing human genetic resource information含人类遗传资源信息资料的用于重放声音、图像以外信息的光学媒体 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | V |
| 8523.49.20.90 | Other optical media for reproducing information other than sound or image其他用于重放声音、图像以外信息的光学媒体 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | None |
| 8523.49.90.10 | Other optical media containing human genetic resource information其他含人类遗传资源信息资料的光学媒体 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | V |
| 8523.49.90.20 | Other optical media recorded with radio, television or cinema programmes其他录有广播电影电视节目的光学媒体 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | b |
| 8523.49.90.30 | Other recorded optical discs processed abroad and returned to China其他赴境外加工并返回境内的已录制光盘 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | Z |
| 8523.49.90.90 | Other recorded optical media其他已录制光学媒体 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | f |
| 8523.51.10.00 | Unrecorded solid-state non-volatile storage devices未录制的固态非易失性存储器件 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8523.51.20.10 | Solid-state non-volatile storage devices containing human genetic resource information含人类遗传资源信息资料的固态非易失性存储器件 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | V |
| 8523.51.20.20 | Solid-state non-volatile storage devices with recorded radio, cinema or television programmes录有广播电影电视节目的固态非易失性存储器件 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | b |
| 8523.51.20.30 | Recorded solid-state non-volatile storage devices processed abroad and returned to China赴境外加工并返回境内的已录制的固态非易失性存储器件 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | Z |
| 8523.51.20.90 | Other recorded solid-state non-volatile storage devices其他已录制的固态非易失性存储器件 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | None |
| 8523.52.10.00 | Unrecorded "smart cards"未录制的"智能卡" | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8523.52.90.00 | Other "smart cards"其他“智能卡” | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | None |
| 8523.59.10.00 | Other unrecorded semiconductor media其他未录制的半导体媒体 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8523.59.20.10 | Other semiconductor media containing human genetic resource information其他含人类遗传资源信息资料的半导体媒体 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | V |
| 8523.59.20.20 | Other semiconductor media recorded with radio, television or cinema programmes其他录有广播电影电视节目的半导体媒体 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | b |
| 8523.59.20.30 | Other recorded semiconductor media processed abroad and returned to China其他赴境外加工并返回境内的已录制的半导体媒体 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | Z |
| 8523.59.20.90 | Other recorded semiconductor media其他已录制的半导体媒体 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | None |
| 8523.80.11.10 | Records recorded with radio, film or television programmes录有广播电影电视节目的唱片 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | b |
| 8523.80.11.20 | Recorded records processed abroad and returned to China赴境外加工并返回境内的已录制唱片 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | Z |
| 8523.80.11.90 | Other recorded discs其他已录制唱片 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | f |
| 8523.80.19.00 | Other records其他唱片 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 9% | None |
| 8523.80.21.00 | Other unrecorded media for machines of heading 8471未录制的品目8471所列机器用其他媒体 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8523.80.29.10 | Other media for machines of heading 8471 containing human genetic resource information其他含人类遗传资源信息资料的品目8471所列机器用其他媒体 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | V |
| 8523.80.29.90 | Other media for machines of heading 8471其他品目8471所列机器用其他媒体 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | None |
| 8523.80.91.00 | Other unrecorded media未录制的其他媒体 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8523.80.99.10 | Other media containing human genetic resource information其他含人类遗传资源信息资料的媒体 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | V |
| 8523.80.99.20 | Other media, recorded with broadcasting, cinematographic or television programmes其他录有广播电影电视节目的媒体 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | b |
| 8523.80.99.90 | Other media其他媒体 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | f |
- 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
Previous8522Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521One 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 articlesNext8524Flat panel display modules, whether or not incorporating touch-sensitive screens
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.