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

HS 8535 90Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts: 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: 7.5%; 5 tariff items
GST now: 18%; or 5% for some goods
Import policy: Free
Export policy: Free
Unit: units
Duty in China: 5% to 6.5%; On Indian goods

Search codes Duty abroadRates as on 19 Oct 2026

Codes under this subheading

5 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
8535 90 10	Motor starters for AC motors	7.5%	18%	units
8535 90 20	Control gear and starters for DC motors	7.5%	18%	units
8535 90 30	Other control and switchgears	7.5%	18%	units
8535 90 40	Junction boxes	7.5%	18%	units
8535 90 90	Other	7.5%	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 5 tariff items: 7.5%. 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: 5 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

GST rate rules in force
Notification	Goods	Rate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 507	Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts	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

GST rate 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)

All Industry Rates of duty drawback under this heading
Drawback item	Goods	Rate	Cap
8535	Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lighting arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts	—	—
853501	Tinned/Untinned cables lugs/ sockets/ connections/ ferules/ terminal ends, made of copper	2.2%	Rs. 49 per Kg
853599	Others	1.7%	—

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: 5 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 8535 90, and China's below.

China: the same goods (8535 90)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 4 in force under 8535 90. 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
8535.90.00.10	Triggered spark gaps触发式火花隙	6.5%APTA rate, with an APTA certificate of origin	10%	13%	13%	3
8535.90.00.20	Modules or assemblies with fast switching function具有快速开关功能的模件或组件	6.5%APTA rate, with an APTA certificate of origin	10%	13%	13%	3
8535.90.00.30	Pantographs受电弓	5%China's provisional rate, lower than MFN	10%	13%	13%	None
8535.90.00.90	Other electrical apparatus for switching circuits, for a voltage > 1000 V其他电压>1000伏电路开关等电气装置	6.5%APTA rate, with an APTA certificate of origin	10%	13%	13%	L

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

8535.90.00Other electrical apparatus for switching, protecting or connecting, voltage > 1000V

8535.90.00.10Triggered spark gaps触发式火花隙

Anode delay time ≤ 15 ms, anode peak rated current ≥ 500 A阳极延迟时间≤15ms,阳极峰值额定电流≥500A

Unit: kg
MFN import duty: 10%
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

3Dual-use items and technologies export licence两用物项和技术出口许可证

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.Voltage电压
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: 1.5%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 4%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 7%
Ecuador: 8.2%
Serbia: 4%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 6.5%

RCEP rates

Australia: 7.5%
Brunei: 7.5%
Cambodia: 7.5%
Laos: 7.5%
Malaysia: 7.5%
New Zealand: 8%
Singapore: 7.5%
Thailand: 7.5%
Vietnam: 7.5%
Japan: 7.6%
Indonesia: 7.5%
Philippines: 7.5%
Myanmar: 7.5%

CIQ codes

8535900010101Triggered spark gaps (anode delay time <=15ms, anode peak rated current >=500A) (high-voltage switchgear)触发式火花隙(阳极延迟时间≤15ms,阳极峰值额定电流≥500A)(高压开关装置)
8535900010102Triggered spark gaps (anode delay time <=15ms, anode peak rated current >=500A)触发式火花隙(阳极延迟时间≤15ms,阳极峰值额定电流≥500A)(其它高压电器及其零件)

8535.90.00.20Modules or assemblies with fast switching function具有快速开关功能的模件或组件

Anode peak voltage ≥ 2KV; current ≥ 500A; turn-on time ≤ 1 microsecond阳极峰值电压≥2KV;电流≥500A;接通时间为1微秒或更短

Unit: kg
MFN import duty: 10%
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

3Dual-use items and technologies export licence两用物项和技术出口许可证

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.Voltage电压
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: 1.5%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 4%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 7%
Ecuador: 8.2%
Serbia: 4%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 6.5%

RCEP rates

Australia: 7.5%
Brunei: 7.5%
Cambodia: 7.5%
Laos: 7.5%
Malaysia: 7.5%
New Zealand: 8%
Singapore: 7.5%
Thailand: 7.5%
Vietnam: 7.5%
Japan: 7.6%
Indonesia: 7.5%
Philippines: 7.5%
Myanmar: 7.5%

CIQ codes

8535900020101Modules or assemblies with fast switching function (anode peak voltage ≥2KV; current ≥500A; turn-on time 1 microsecond or less) (high voltage switching apparatus)具有快速开关功能的模件或组件(阳极峰值电压≥2KV;电流≥500A;接通时间为1微秒或更短)(高压开关装置)
8535900020102Modules or assemblies with fast switching function (anode peak voltage ≥ 2KV; current ≥ 500A; turn-on time of 1 microsecond or less) (other high-voltage electrical apparatus and parts thereof)具有快速开关功能的模件或组件(阳极峰值电压≥2KV;电流≥500A;接通时间为1微秒或更短)(其它高压电器及其零件)

8535.90.00.30Pantographs受电弓

Unit: kg
MFN import duty: 10%
Provisional import duty: 5%
General import duty: 50%
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用途
3.Voltage电压
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: 1.5%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 4%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 7%
Ecuador: 8.2%
Serbia: 4%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 6.5%

RCEP rates

Australia: 7.5%
Brunei: 7.5%
Cambodia: 7.5%
Laos: 7.5%
Malaysia: 7.5%
New Zealand: 8%
Singapore: 7.5%
Thailand: 7.5%
Vietnam: 7.5%
Japan: 7.6%
Indonesia: 7.5%
Philippines: 7.5%
Myanmar: 7.5%

CIQ codes

8535900030101Pantographs (high-voltage switchgear)受电弓(高压开关装置)
8535900030102Pantographs (other high-voltage electrical apparatus & parts thereof)受电弓(其它高压电器及其零件)

8535.90.00.90Other electrical apparatus for switching circuits, for a voltage > 1000 V其他电压>1000伏电路开关等电气装置

Unit: kg
MFN import duty: 10%
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

LCivil commodities inbound verification (CCC)民用商品入境验证

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.Voltage电压
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: 1.5%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 4%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 7%
Ecuador: 8.2%
Serbia: 4%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 6.5%

RCEP rates

Australia: 7.5%
Brunei: 7.5%
Cambodia: 7.5%
Laos: 7.5%
Malaysia: 7.5%
New Zealand: 8%
Singapore: 7.5%
Thailand: 7.5%
Vietnam: 7.5%
Japan: 7.6%
Indonesia: 7.5%
Philippines: 7.5%
Myanmar: 7.5%

CIQ codes

8535900090101Other electrical apparatus for switching, etc., for voltage > 1000 V (high-voltage switchgear)其他电压>1000伏电路开关等电气装置(高压开关装置)
8535900090102Other electrical apparatus for switching circuits, for voltage > 1000 V (other high-voltage electrical apparatus & parts)其他电压>1000伏电路开关等电气装置(其它高压电器及其零件)

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

Previous8535 40Lightning arresters, voltage limiters and surge suppressors One level up8535Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts Next8536 10Fuses

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.