Subheading · Chapter 85 · Section XVI, Machinery and mechanical appliances

HS 8524 99Flat panel display modules, whether or not incorporating touch-sensitive screens: 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: 15%; 4 tariff items
GST now: 18%
Import policy: Free
Export policy: Free
Unit: units
Duty in China: 0% to 8%; On Indian goods

Search codes Duty abroadRates as on 19 Oct 2026

Codes under this subheading

4 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
Code	Description	Customs duty	GST now	Unit
8524 99 10	For the goods of sub-heading 8471 30 or 8471 41	15%	18%	units
8524 99 20	For the goods of sub-heading 8517 13 or 8517 14	15%	18%	units
8524 99 30	For the goods of sub-heading 8528 72 or 8528 73	15%	18%	units
8524 99 90	Other	15%	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 4 tariff items: 15%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 19 Oct 2026. 1 earlier measure has ended.

Import policy (DGFT ITC(HS)) of its tariff items

Free: 4 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

GST rate rules in force
Notification	Goods	Rate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 496	Flat Panel Display Modules, Whether or Not Incorporating Touch-Sensitive Screens	18%

History

GST rate 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)

All Industry Rates of duty drawback under this heading
Drawback item	Goods	Rate	Cap
8524	Flat panel display modules, whether or not incorporating touch-sensitive screens	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: 4 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 8524 99, and China's below.

China: the same goods (8524 99)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 5 in force under 8524 99. 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 code	Goods	Duty on Indian goods	MFN	Import VAT	Export rebate	Licences
8524.99.10.00	Plasma display panels for television receivers电视机用等离子显像组件	0%APTA rate, with an APTA certificate of origin	0%	13%	13%	None
8524.99.21.00	Light-emitting diode modules for television receivers电视机用发光二极管模组	3.3%APTA rate, with an APTA certificate of origin	5%	13%	13%	None
8524.99.29.00	Other light-emitting diode modules其他发光二极管模组	0%MFN rate (no APTA concession on this line)	0%	13%	13%	None
8524.99.90.10	Electronic ink screens solely or principally for apparatus of heading 85.31 or 85.43专用于或主要用于税目85.31、85.43所列装置用电子墨水屏	0%China's provisional rate, lower than MFN	8%	13%	13%	None
8524.99.90.90	Other flat panel display modules其他平板显示模组	8%MFN rate (no APTA concession on this line)	8%	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

8524.99.10Other plasma display modules for television receivers

8524.99.10.00Plasma display panels for television receivers电视机用等离子显像组件

With drivers or control circuits, whether or not incorporating touch screens含驱动器或控制电路,不论是否装有触摸屏

Unit: piece / kg
MFN import duty: 0%
Provisional import duty: None
General import duty: 80%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 2 Apr 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 modules (plasma, LED, etc.)平面显示模组类型(等离子、发光二极管等)
4.With or without drivers or control circuits是否含驱动器或控制电路
5.Dimensions尺寸
6.Brand (Chinese or foreign names)品牌(中文或外文名称)
7.Model型号
8.GTIN
9.CAS
10.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 2.3%
New Zealand: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 12%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 3%
Ecuador: 3%
Serbia: 0%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 0%

RCEP rates

Australia: 11.3%
Brunei: 11.3%
Cambodia: 11.3%
Laos: 11.3%
Malaysia: 11.3%
New Zealand: 12%
Singapore: 11.3%
Thailand: 11.3%
Vietnam: 11.3%
Indonesia: 11.3%
Philippines: 11.3%
Myanmar: 11.3%

CIQ codes

8524991000101Plasma display modules for TV (with drivers or control circuits, whether or not with touch screen) (Category I other TV receiving, transmitting apparatus and parts thereof)电视机用等离子显像组件(含驱动器或控制电路,不论是否装有触摸屏)(Ⅰ类其它电视接收、发送装置及其零件)
8524991000102Plasma display modules for TV (with drivers or control circuits, whether or not with touch screen) (Category II other TV receiving, transmitting apparatus and parts thereof)电视机用等离子显像组件(含驱动器或控制电路,不论是否装有触摸屏)(Ⅱ类其它电视接收、发送装置及其零件)
8524991000103Plasma display modules for TV (with drivers or control circuits, whether or not with touch screen) (Category III other TV receiving, transmitting apparatus and parts thereof)电视机用等离子显像组件(含驱动器或控制电路,不论是否装有触摸屏)(Ⅲ类其它电视接收、发送装置及其零件)

8524.99.21Other light-emitting diode flat panel display modules for television sets

8524.99.21.00Light-emitting diode modules for television receivers电视机用发光二极管模组

With drivers or control circuits, whether or not incorporating touch screens含驱动器或控制电路,不论是否装有触摸屏

Unit: piece / kg
MFN import duty: 5%
Provisional import duty: None
General import duty: 80%
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 modules (plasma, LED, etc.)平面显示模组类型(等离子、发光二极管等)
4.With or without drivers or control circuits是否含驱动器或控制电路
5.Dimensions尺寸
6.Brand (Chinese or foreign names)品牌(中文或外文名称)
7.Model型号
8.GTIN
9.CAS
10.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 2.3%
New Zealand: 0%
Peru: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 12%
Ecuador: 6%
Serbia: 0%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 3.3%

RCEP rates

Australia: 5%
Brunei: 5%
Cambodia: 5%
Laos: 5%
Malaysia: 5%
New Zealand: 5%
Singapore: 5%
Thailand: 5%
Vietnam: 5%
Indonesia: 5%
Philippines: 5%
Myanmar: 5%

CIQ codes

8524992100101Light-emitting diode modules for television receivers (incorporating drivers or control circuits, whether or not incorporating touch screens) (Class I other television reception or transmission apparatus and parts thereof)电视机用发光二极管模组(含驱动器或控制电路,不论是否装有触摸屏)(Ⅰ类其它电视接收、发送装置及其零件)
8524992100102Light-emitting diode modules for television receivers (incorporating drivers or control circuits, whether or not incorporating touch screens) (Class II other television reception or transmission apparatus and parts thereof)电视机用发光二极管模组(含驱动器或控制电路,不论是否装有触摸屏)(Ⅱ类其它电视接收、发送装置及其零件)
8524992100103Light-emitting diode modules for television receivers (incorporating drivers or control circuits, whether or not incorporating touch screens) (Class III other television reception or transmission apparatus and parts thereof)电视机用发光二极管模组(含驱动器或控制电路,不论是否装有触摸屏)(Ⅲ类其它电视接收、发送装置及其零件)

8524.99.29Flat panel display modules of light-emitting diodes, n.e.s.

8524.99.29.00Other light-emitting diode modules其他发光二极管模组

With drivers or control circuits, whether or not incorporating touch screens含驱动器或控制电路,不论是否装有触摸屏

Unit: piece / kg
MFN import duty: 0%
Provisional import duty: None
General import duty: 64%
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 modules (plasma, LED, etc.)平面显示模组类型(等离子、发光二极管等)
4.With or without drivers or control circuits是否含驱动器或控制电路
5.Dimensions尺寸
6.Brand (Chinese or foreign names)品牌(中文或外文名称)
7.Model型号
8.GTIN
9.CAS
10.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

8524992900999Other light-emitting diode modules (with drivers or control circuits, whether or not incorporating touch screens)其他发光二极管模组(含驱动器或控制电路,不论是否装有触摸屏)

8524.99.90Flat panel display modules, n.e.s.

8524.99.90.10Electronic ink screens solely or principally for apparatus of heading 85.31 or 85.43专用于或主要用于税目85.31、85.43所列装置用电子墨水屏

With drivers or control circuits, whether or not incorporating touch screens含驱动器或控制电路,不论是否装有触摸屏

Unit: piece / kg
MFN import duty: 8%
Provisional import duty: 0%
General import duty: 40%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 15 Sep 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 modules (plasma, LED, etc.)平面显示模组类型(等离子、发光二极管等)
4.With or without drivers or control circuits是否含驱动器或控制电路
5.Dimensions尺寸
6.Brand (Chinese or foreign names)品牌(中文或外文名称)
7.Model型号
8.GTIN
9.CAS
10.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 1.8%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 4.8%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 3.2%
Ecuador: 0%
Serbia: 5.6%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 9%
Brunei: 9%
Cambodia: 9%
South Korea: 9%
Laos: 9%
Malaysia: 9%
New Zealand: 9.6%
Singapore: 9%
Thailand: 9%
Vietnam: 9%
Japan: 9.1%
Indonesia: 9%
Philippines: 9%
Myanmar: 9%

CIQ codes

8524999010999Electronic ink displays for apparatus of heading 85.31 or 85.43 (with drivers or control circuits, whether or not incorporating touch screens)专用于或主要用于税目85.31、85.43所列装置用电子墨水屏(含驱动器或控制电路,不论是否装有触摸屏)

8524.99.90.90Other flat panel display modules其他平板显示模组

With drivers or control circuits, whether or not incorporating touch screens含驱动器或控制电路,不论是否装有触摸屏

Unit: piece / kg
MFN import duty: 8%
Provisional import duty: None
General import duty: 40%
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 modules (plasma, LED, etc.)平面显示模组类型(等离子、发光二极管等)
4.With or without drivers or control circuits是否含驱动器或控制电路
5.Dimensions尺寸
6.Brand (Chinese or foreign names)品牌(中文或外文名称)
7.Model型号
8.GTIN
9.CAS
10.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 1.8%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 4.8%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 3.2%
Ecuador: 0%
Serbia: 5.6%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 9%
Brunei: 9%
Cambodia: 9%
South Korea: 9%
Laos: 9%
Malaysia: 9%
New Zealand: 9.6%
Singapore: 9%
Thailand: 9%
Vietnam: 9%
Japan: 9.1%
Indonesia: 9%
Philippines: 9%
Myanmar: 9%

CIQ codes

8524999090999Other flat panel display modules (with drivers or control circuits, whether or not incorporating touch screens)其他平板显示模组(含驱动器或控制电路,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

Previous8524 92Of organic light-emitting diodes (OLED)One level up8524Flat panel display modules, whether or not incorporating touch-sensitive screens Next8525 50Transmission apparatus

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.