Subheading · Chapter 85 · Section XVI, Machinery and mechanical appliances
HS 8523 80Discs, 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: other
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
- 10%
- 7 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
Codes under this subheading
7 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 80 10 | Gramophone records | 10% | 18% | units |
| 8523 80 20 | Information technology software | 10% | 18% | units |
| 8523 80 30 | Audio-visual news or audio visual views | 10% | 18% | units |
| 8523 80 40 | Children’s video films | 10% | 18% | units |
| 8523 80 50 | Video tapes of educational nature | 10% | 18% | units |
| 8523 80 60 | 2-D/ 3D computer graphics | 10% | 18% | units |
| 8523 80 90 | 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 7 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. 3 earlier measures have ended.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 7 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: 7 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 8523 80, and China's below.
China: the same goods (8523 80)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 11 in force and 3 expired under 8523 80. 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 |
|---|---|---|---|---|---|---|
| 8523.80.11.10 | 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.
Every Chinese code in full
8523.80.11Recorded records
8523.80.11.10Records recorded with radio, film or television programmes录有广播电影电视节目的唱片
- Unit
- sheet / kg
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 130%
- Import VAT
- 9%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 9%
- Updated by China
- 10 Oct 2026
Licences and certificates
- bRelease form for imported advertising films and TV programmes进口广告电影电视节目带(片)提取单
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.Recording function是否录制
- 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%
- Pakistan
- 3.6%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 7.5%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 0%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 8523801110101Records (tapes, discs) with recorded radio, cinema or television programmes录有广播电影电视节目的唱片(磁带、磁盘)
- 8523801110102Records recorded with broadcast, cinema or television programmes (other audio-visual equipment and parts)录有广播电影电视节目的唱片(其它视听设备及其零件)
8523.80.11.20Recorded records processed abroad and returned to China赴境外加工并返回境内的已录制唱片
- Unit
- sheet / kg
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 130%
- Import VAT
- 9%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 9%
- Updated by China
- 10 Oct 2026
Licences and certificates
- ZAudio-visual products import approval or programme release form音像制品进口批准单或节目提取单
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.Recording function是否录制
- 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%
- Pakistan
- 3.6%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 7.5%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 0%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 8523801120101Recorded records (tapes, discs) processed abroad and returned to China赴境外加工并返回境内的已录制唱片(磁带、磁盘)
- 8523801120102Recorded discs processed abroad and returned to China (other audio-visual equipment and parts thereof)赴境外加工并返回境内的已录制唱片(其它视听设备及其零件)
8523.80.11.90Other recorded discs其他已录制唱片
- Unit
- sheet / kg
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 130%
- Import VAT
- 9%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 9%
- Updated by China
- 10 Oct 2026
Licences and certificates
- fRecord certificate for discs processed abroad; audio-visual products import approval赴境外加工光盘进口备案证明,音像制品(成品)进口批准单
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.Recording function是否录制
- 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%
- Pakistan
- 3.6%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 7.5%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 0%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 8523801190101Other recorded records (magnetic tape, disk)其他已录制唱片(磁带、磁盘)
- 8523801190102Other recorded discs (other sound or visual equipment and parts thereof)其他已录制唱片(其它视听设备及其零件)
8523.80.11.00Recorded records已录制唱片Expired
- Unit
- sheet / kg
- MFN import duty
- 3.8%
- Provisional import duty
- None
- General import duty
- 130%
- Import VAT
- 10%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 10%
- Updated by China
- 30 Dec 2018
Licences and certificates
- ZAudio-visual products import approval or programme release form音像制品进口批准单或节目提取单
Inspection and quarantine
None.
What the customs declaration must state
Not listed.
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 9.6%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 4.5%
- Georgia
- 0%
- Mauritius
- 0%
CIQ codes
- 8523801100101Recorded records (magnetic tapes, discs)已录制唱片(磁带、磁盘)
- 8523801100102Recorded discs (other audio-visual equipment and parts thereof)已录制唱片(其它视听设备及其零件)
8523.80.19Unrecorded records
8523.80.19.00Other records其他唱片
- Unit
- sheet / kg
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 70%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 9%
- Updated by China
- 10 Oct 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.Recording function是否录制
- 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%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 0%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 8523801900101Other records (magnetic tapes, magnetic discs)其他唱片(磁带、磁盘)
- 8523801900102Other records (other audio-visual equipment and parts thereof)其他唱片(其它视听设备及其零件)
8523.80.21Other unrecorded media for recording information, for heading 8471
8523.80.21.00Other unrecorded media for machines of heading 8471未录制的品目8471所列机器用其他媒体
Excluding magnetic, optical or semiconductor media磁性、光学或半导体媒体除外
- Unit
- sheet / kg
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 14%
- 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.Recording function是否录制
- 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%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 0%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 8523802100101Other unrecorded media for machines of heading 8471 (excluding magnetic, optical or semiconductor media) (floppy, hard, optical disk drives)未录制的品目8471所列机器用其他媒体(磁性、光学或半导体媒体除外)(软、硬、光盘驱动器)
- 8523802100102Other unrecorded media for machines of heading 8471 (excluding magnetic, optical or semiconductor media) (magnetic tapes, magnetic discs)未录制的品目8471所列机器用其他媒体(磁性、光学或半导体媒体除外)(磁带、磁盘)
8523.80.29Other recorded media for recording information, for heading 8471
8523.80.29.10Other 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
- Unit
- sheet / kg
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 14%
- Import VAT
- 9%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 9%
- Updated by China
- 10 Oct 2026
Licences and certificates
- VHuman genetic resources export certificate人类遗传资源材料出口出境证明
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.Recording function是否录制
- 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%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 0%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 8523802910999Other 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
8523.80.29.90Other media for machines of heading 8471其他品目8471所列机器用其他媒体
Excluding magnetic, optical or semiconductor media磁性、光学或半导体媒体除外
- Unit
- sheet / kg
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 14%
- Import VAT
- 9%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 9%
- Updated by China
- 10 Oct 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.Recording function是否录制
- 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%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 0%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 8523802990999Other media for machines of heading 8471其他品目8471所列机器用其他媒体
8523.80.29.00Other media for machines of heading 8471 (excluding magnetic, optical or semiconductor media)其他品目8471所列机器用其他媒体(磁性、光学或半导体媒体除外 )Expired
Excluding magnetic, optical or semiconductor media磁性、光学或半导体媒体除外
- Unit
- sheet / kg
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 14%
- Import VAT
- 16%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 10%
- Updated by China
- 30 Dec 2018
Licences and certificates
None.
Inspection and quarantine
None.
What the customs declaration must state
Not listed.
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
CIQ codes
- 8523802900101Other media for machines of heading 8471 (excl. magnetic, optical or semiconductor media) (floppy, hard, optical disk drives)其他品目8471所列机器用其他媒体(磁性、光学或半导体媒体除外)(软、硬、光盘驱动器)
- 8523802900102Other media for machines of heading 8471 (excl. magnetic, optical or semiconductor media) (magnetic tapes, magnetic discs)其他品目8471所列机器用其他媒体(磁性、光学或半导体媒体除外)(磁带、磁盘)
8523.80.91Unrecorded media for recording sound or other phenomena, n.e.s.
8523.80.91.00Other unrecorded media未录制的其他媒体
Excluding magnetic, optical or semiconductor media磁性、光学或半导体媒体除外
- Unit
- sheet / kg
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 14%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 25 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.Recording function是否录制
- 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%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 0%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 8523809100101Other unrecorded media (excluding magnetic, optical or semiconductor media) (floppy, hard, optical disk drives)未录制的其他媒体(磁性、光学或半导体媒体除外)(软、硬、光盘驱动器)
- 8523809100102Other unrecorded media (excluding magnetic, optical or semiconductor media) (magnetic tapes, disks)未录制的其他媒体(磁性、光学或半导体媒体除外)(磁带、磁盘)
8523.80.99Recorded media for sound or other phenomena, n.e.s.
8523.80.99.10Other media containing human genetic resource information其他含人类遗传资源信息资料的媒体
- Unit
- sheet / kg
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 14%
- Import VAT
- 9%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 9%
- Updated by China
- 10 Oct 2026
Licences and certificates
- VHuman genetic resources export certificate人类遗传资源材料出口出境证明
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.Recording function是否录制
- 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%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 0%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 8523809910999Other media containing human genetic resource information其他含人类遗传资源信息资料的媒体
8523.80.99.20Other media, recorded with broadcasting, cinematographic or television programmes其他录有广播电影电视节目的媒体
- Unit
- sheet / kg
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 14%
- Import VAT
- 9%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 9%
- Updated by China
- 10 Oct 2026
Licences and certificates
- bRelease form for imported advertising films and TV programmes进口广告电影电视节目带(片)提取单
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.Recording function是否录制
- 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%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 0%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 8523809920999Other media, recorded with broadcasting, cinematographic or television programmes其他录有广播电影电视节目的媒体
8523.80.99.90Other media其他媒体
Excluding magnetic, optical or semiconductor media磁性、光学或半导体媒体除外
- Unit
- sheet / kg
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 14%
- Import VAT
- 9%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 9%
- Updated by China
- 10 Oct 2026
Licences and certificates
- fRecord certificate for discs processed abroad; audio-visual products import approval赴境外加工光盘进口备案证明,音像制品(成品)进口批准单
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.Recording function是否录制
- 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%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 0%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 8523809990999Other media其他媒体
8523.80.99.00Other media (excluding magnetic, optical or semiconductor media)其他媒体(磁性、光学或半导体媒体除外 )Expired
Excluding magnetic, optical or semiconductor media磁性、光学或半导体媒体除外
- Unit
- sheet / kg
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 14%
- Import VAT
- 10%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 10%
- Updated by China
- 30 Dec 2018
Licences and certificates
- ZAudio-visual products import approval or programme release form音像制品进口批准单或节目提取单
Inspection and quarantine
None.
What the customs declaration must state
Not listed.
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
CIQ codes
- 8523809900101Other media (excluding magnetic, optical or semiconductor media) (floppy, hard, optical disk drives)其他媒体(磁性、光学或半导体媒体除外)(软、硬、光盘驱动器)
- 8523809900102Other media (excluding magnetic, optical or semiconductor media) (magnetic tapes, disks)其他媒体(磁性、光学或半导体媒体除外)(磁带、磁盘)
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
Previous8523 59OtherOne level up8523Discs, 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 mediaNext8524 11Of liquid crystals
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.