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

HS 8539 21Tungsten halogen

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 › Parts suitable for use solely or principally with the apparatus of headings 8535, 8536 or 8536

Customs duty: 10% to 15%; 3 tariff items
GST now: 18%
Import policy: Free
Export policy: Free
Unit: units
Duty in China: 6% to 8%; On Indian goods

Search codes Duty abroadRates as on 19 Oct 2026

Codes under this subheading

3 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
8539 21 10	Miniature halogen lamps with fittings	10%	18%	units
8539 21 20	Other for automobiles	15%	18%	units
8539 21 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 3 tariff items: 10% to 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: 3 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. 511	Electrical Filament or discharge lamps including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps	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
8539	Electric filament or discharge lamps including sealed beam lamp units and ultra-violet or infra-red lamps, arc-lamps; light-emitting diode (LED) light sources	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: 3 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 8539 21, and China's below.

China: the same goods (8539 21)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 4 in force under 8539 21. 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
8539.21.10.00	Halogen tungsten lamps for research or medical use科研、医疗专用卤钨灯	8%MFN rate (no APTA concession on this line)	8%	13%	13%	None
8539.21.20.00	Halogen tungsten lamps for railway, aircraft or vessel火车、航空器及船舶用卤钨灯	8%MFN rate (no APTA concession on this line)	8%	13%	13%	None
8539.21.30.00	Halogen tungsten lamps for motor vehicles机动车辆用卤钨灯	8%MFN rate (no APTA concession on this line)	8%	13%	13%	None
8539.21.90.00	Other halogen tungsten lamps其他用卤钨灯	6%MFN rate (no APTA concession on this line)	6%	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

8539.21.10Halogen tungsten lamps for research or medical use

8539.21.10.00Halogen tungsten lamps for research or medical use科研、医疗专用卤钨灯

Unit: piece / kg
MFN import duty: 8%
Provisional import duty: None
General import duty: 20%
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.Type类型
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: 4%
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: 3.2%
Ecuador: 5.6%
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: 4.4%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

8539211000999Halogen tungsten lamps for research or medical use科研、医疗专用卤钨灯

8539.21.20Halogen tungsten lamps for railway, aircraft or vessel

8539.21.20.00Halogen tungsten lamps for railway, aircraft or vessel火车、航空器及船舶用卤钨灯

Unit: piece / kg
MFN import duty: 8%
Provisional import duty: None
General import duty: 20%
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.Type类型
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: 3.2%
Ecuador: 5.6%
Serbia: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 4%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 4.4%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

8539212000101Halogen lamps for railway rolling stock, aircraft or vessels (parts for railway locomotives)火车、航空器及船舶用卤钨灯(铁道机车用零部件)

8539.21.30Halogen tungsten lamps for motor vehicles

8539.21.30.00Halogen tungsten lamps for motor vehicles机动车辆用卤钨灯

Unit: piece / kg
MFN import duty: 8%
Provisional import duty: None
General import duty: 45%
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.Type类型
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: 3.2%
Ecuador: 6.4%
Serbia: 0%
Hong Kong: 0%
Macao: 0%

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%
Indonesia: 7.5%
Philippines: 7.5%
Myanmar: 7.5%

CIQ codes

8539213000999Halogen tungsten lamps for motor vehicles机动车辆用卤钨灯

8539.21.90Other halogen tungsten lamps

8539.21.90.00Other halogen tungsten lamps其他用卤钨灯

Unit: piece / kg
MFN import duty: 6%
Provisional import duty: None
General import duty: 70%
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.Type类型
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: 8.4%
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: 5.3%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 5.7%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

8539219000999Other halogen tungsten lamps其他用卤钨灯

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

Previous8538 10Boards, panels, consoles, desks, cabinets and other bases for the goods of heading 8537, not equipped with their apparatus One level up8539Parts suitable for use solely or principally with the apparatus of headings 8535, 8536 or 8536 Next8539 29Other

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.