Heading · Chapter 85 · Section XVI, Machinery and mechanical appliances
HS 8532Electrical capacitors, fixed, variable or adjustable (pre-set)
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
- Free
- 10 tariff items
- GST now
- 18%
- Import policy
- Free
- Export policy
- Free
- Unit
- units
- Duty in China
- 0%
- On Indian goods
Codes under this heading
9 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 |
|---|---|---|---|---|
| 8532 10 00 | Fixed capacitors designed for use in 50 or 60 Hz circuits and having a reactive power handling capacity of not less than 0.5 kvar (power capacitors) | Free | 18% | units |
| 8532 21 00 | Tantalum | Free | 18% | units |
| 8532 22 00 | Aluminium electrolytic | Free | 18% | units |
| 8532 23 00 | Ceramic dielectric, single layer | Free | 18% | units |
| 8532 24 00 | Ceramic dielectric, multilayer | Free | 18% | units |
| 8532 25 00 | Dielectric of paper or plastics | Free | 18% | units |
| 8532 29 | Other | Free | 18% | units |
| 8532 30 00 | Variable or adjustable (pre-set) capacitors | Free | 18% | units |
| 8532 90 00 | Parts | Free | 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 10 tariff items: Free. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 10 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
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 504 | Electrical capacitors, fixed, variable or adjustable (pre-set) | 18% |
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)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 8532 | Electrical capacitors, fixed, variable or adjustable (pre-set) | 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: 10 tariff items
China: the same goods (8532)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 14 in force under 8532. 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 |
|---|---|---|---|---|---|---|
| 8532.10.00.00 | Fixed capacitors, power capacitors固定电容器,电力电容器 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8532.21.10.00 | Chip tantalum capacitors片式钽电容器 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8532.21.90.00 | Other tantalum capacitors其他钽电容器 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8532.22.10.00 | Chip type aluminium electrolytic capacitors片式铝电解电容器 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8532.22.90.00 | Other aluminium electrolytic capacitors其他铝电解电容器 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8532.23.00.00 | Single layer ceramic dielectric capacitors单层瓷介电容器 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8532.24.10.00 | Chip multi-layer ceramic dielectric capacitors片式多层瓷介电容器 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8532.24.90.00 | Other multi-layer ceramic dielectric capacitors其他多层瓷介电容器 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8532.25.10.00 | Chip paper or plastic dielectric capacitors片式纸介质或塑料介质电容器 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8532.25.90.00 | Other paper or plastic dielectric capacitors其他纸介质或塑料介质电容器 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8532.29.00.00 | Other fixed capacitors其他固定电容器 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8532.30.00.00 | Other variable or adjustable capacitors其他可变或可调电容器 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8532.90.10.00 | Parts of capacitors of subheading 85321000编号85321000所列电容器零件 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8532.90.90.00 | Other parts of capacitors其他电容器零件 | 0%MFN rate (no APTA concession on this line) | 0% | 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.
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
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.