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

HS 8524 11 10Flat panel display modules, whether or not incorporating touch-sensitive screens: for the goods of sub-heading 8471 30 or 8471 40

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 › Of liquid crystals

Customs duty
15%
Tariff rate
GST now
18%
Export policy
Free
Unit
units
Duty in China
5%
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 rate15%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, Central African Republic, Eritrea, Ethiopia, Cambodia, Comoros, Laos, Lesotho, Madagascar, Myanmar, Malawi, Mozambique, Sudan, Somalia, Chad, Timor-Leste, Yemen, Zambia
India–Japan CEPA0%Japan
India–Korea CEPA0%South Korea
India–Malaysia CECA0%Malaysia
India–Sri Lanka FTA0%Sri Lanka
SAFTA0%Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
SAFTA5%Sri Lanka
SAPTA7.5%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. 1 earlier measure has ended.

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. 496Flat Panel Display Modules, Whether or Not Incorporating Touch-Sensitive Screens18%

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
8524Flat panel display modules, whether or not incorporating touch-sensitive screens1%—

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 8524 11, and China's below.

China: the same goods (8524 11)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 8524 11. 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
8524.11.00.00Liquid crystal modules without drivers or control circuits不含驱动器或控制电路的液晶模组5%MFN rate (no APTA concession on this line)5%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.

Every Chinese code in full

8524.11.00Liquid crystal flat panel display modules, without drivers or control circuits

8524.11.00.00Liquid crystal modules without drivers or control circuits不含驱动器或控制电路的液晶模组

Whether or not incorporating a touch screen不论是否装有触摸屏

Unit
piece / kg
MFN import duty
5%
Provisional import duty
None
General import duty
50%
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 (actual application scenario, e.g., for vehicles)用途(实际应用场景,如车用)
  • 3.Flat panel display module type (LCD)平面显示模组类型(液晶)
  • 4.With or without drivers or control circuits是否含驱动器或控制电路
  • 5.Whether containing only GOA or similar gate circuits (e.g., GIP, GDM, etc.)是否仅含GOA或类似栅极电路(如GIP、GDM等)
  • 6.Dimensions尺寸
  • 7.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 8.Model型号
  • 9.Configuration (please specify display driver board, HDMI interface, marker board, etc.)配置(请注明配置显示驱动板、HDMI接口、标记板、)
  • 10.Weight per piece单片重量
  • 11.whether or not cut是否已切割
  • 12.GTIN
  • 13.CAS
  • 14.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Iceland
0%
Australia
1%
South Korea
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
2%
Ecuador
2%
Serbia
0%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
2.5%
Brunei
2.5%
Cambodia
2.5%
South Korea
5%
Laos
2.5%
Malaysia
2.5%
New Zealand
3%
Singapore
2.5%
Thailand
2.5%
Vietnam
2.5%
Japan
5%
Indonesia
2.5%
Philippines
2.5%
Myanmar
2.5%
CIQ codes
  • 8524110000999Liquid crystal modules, without drivers or control circuits (whether or not incorporating touch screens)不含驱动器或控制电路的液晶模组(不论是否装有触摸屏)

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 80 90OtherOne level up8524 11Of liquid crystalsNext8524 11 20For the goods of sub-heading 8517 13 or 8517 14

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.