Subheading · Chapter 85 · Section XVI, Machinery and mechanical appliances
HS 8539 31Fluorescent, hot cathode
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%
- 2 tariff items
- GST now
- 18%
- Import policy
- Free
- Export policy
- Free
- Unit
- units
- Duty in China
- 6.4% to 8%
- On Indian goods
Codes under this subheading
2 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 |
|---|---|---|---|---|
| 8539 31 10 | Compact fluorescent lamps | 10% | 18% | units |
| 8539 31 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 2 tariff items: 10%. 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: 2 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. 511 | Electrical Filament or discharge lamps including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps | 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 |
|---|---|---|---|
| 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: 2 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 8539 31, and China's below.
China: the same goods (8539 31)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 7 in force and 2 expired under 8539 31. 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 |
|---|---|---|---|---|---|---|
| 8539.31.10.00 | Hot cathode fluorescent lamps for research or medical purposes科研、医疗专用热阴极荧光灯 | 6.4%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | None |
| 8539.31.20.00 | Hot cathode fluorescent lamps for railway, aircraft or marine vessels火车,航空器,船舶用热阴极荧光灯 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 8539.31.91.10 | Compact hot cathode fluorescent lamps紧凑型热阴极荧光灯 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | 89 |
| 8539.31.91.90 | Other compact hot cathode fluorescent lamps其他紧凑型热阴极荧光灯 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 8539.31.99.10 | Tubular hot cathode fluorescent lamps直管型热阴极荧光灯 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | 89 |
| 8539.31.99.20 | Tubular hot cathode fluorescent lamps直管型热阴极荧光灯 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | 89 |
| 8539.31.99.90 | Other hot cathode fluorescent lamps for other uses其他用途用其他热阴极荧光灯 | 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
8539.31.10Hot cathode fluorescent lamps for research or medical purposes
8539.31.10.00Hot cathode fluorescent lamps for research or medical purposes科研、医疗专用热阴极荧光灯
- 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.Type类型
- 3.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 4.Model型号
- 5.GTIN
- 6.CAS
- 7.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%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 3.2%
- Ecuador
- 0%
- Serbia
- 5.6%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 6.4%
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
- 8539311000999Hot cathode fluorescent lamps for research or medical purposes科研、医疗专用热阴极荧光灯
8539.31.20Hot cathode fluorescent lamps for railway, aircraft or marine vessels
8539.31.20.00Hot cathode fluorescent lamps for railway, aircraft or marine vessels火车,航空器,船舶用热阴极荧光灯
- 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.Type类型
- 3.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 4.Model型号
- 5.GTIN
- 6.CAS
- 7.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%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 3.2%
- Ecuador
- 6.6%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
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
- 8539312000101Hot cathode fluorescent lamps for railway, aircraft or ships (parts for railway locomotives)火车,航空器,船舶用热阴极荧光灯(铁道机车用零部件)
8539.31.91Compact hot cathode fluorescent lamps
8539.31.91.10Compact hot cathode fluorescent lamps紧凑型热阴极荧光灯
Not exceeding 30W, with a single mercury content exceeding 5mg不超过30瓦、单支含汞量超过5毫克的
- Unit
- piece / kg
- MFN import duty
- 8%
- 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
- 8Export prohibited禁止出口商品
- 9Import prohibited禁止进口商品
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.Type类型
- 3.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 4.Model型号
- 5.GTIN
- 6.CAS
- 7.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
- 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
- 4.4%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 8539319110999Compact hot cathode fluorescent lamps (not exceeding 30 watts, with a single mercury content exceeding 5 mg)紧凑型热阴极荧光灯(不超过30瓦、单支含汞量超过5毫克的)
8539.31.91.90Other compact hot cathode fluorescent lamps其他紧凑型热阴极荧光灯
- Unit
- piece / kg
- MFN import duty
- 8%
- 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.Type类型
- 3.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 4.Model型号
- 5.GTIN
- 6.CAS
- 7.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
- 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
- 4.4%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 8539319190999Other compact hot cathode fluorescent lamps其他紧凑型热阴极荧光灯
8539.31.91.00Compact hot cathode fluorescent lamps紧凑型热阴极荧光灯Expired
- Unit
- piece / kg
- MFN import duty
- 8%
- Provisional import duty
- None
- General import duty
- 70%
- Import VAT
- 13%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 4 Jan 2021
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.Type类型
- 3.Brand品牌
- 4.Model型号
- 5.GTIN
- 6.CAS
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%
CIQ codes
- 8539319100999Compact hot cathode fluorescent lamps紧凑型热阴极荧光灯
8539.31.99Other hot cathode fluorescent lamps
8539.31.99.10Tubular hot cathode fluorescent lamps直管型热阴极荧光灯
Straight linear fluorescent lamps, less than 60 W, with a single mercury content exceeding 5 mg (using tri-band phosphors)低于60瓦、单支含汞量超过5毫克的直管型荧光灯(使用三基色荧光粉)
- Unit
- piece / kg
- MFN import duty
- 8%
- 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
- 8Export prohibited禁止出口商品
- 9Import prohibited禁止进口商品
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.Type类型
- 3.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 4.Model型号
- 5.GTIN
- 6.CAS
- 7.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
- 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
- 4.4%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 8539319910999Tubular hot cathode fluorescent lamps (of < 60 W, with > 5 mg of mercury per lamp, using tri-band phosphor)直管型热阴极荧光灯(低于60瓦、单支含汞量超过5毫克的直管型荧光灯(使用三基色荧光粉))
8539.31.99.20Tubular hot cathode fluorescent lamps直管型热阴极荧光灯
Linear fluorescent lamps, ≤ 40 W, with > 10 mg of mercury per lamp (using halophosphate fluorescent powder)低于40瓦(含40瓦)、单支含汞量超过10毫克的直管型荧光灯(使用卤磷酸盐荧光粉)
- Unit
- piece / kg
- MFN import duty
- 8%
- 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
- 8Export prohibited禁止出口商品
- 9Import prohibited禁止进口商品
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.Type类型
- 3.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 4.Model型号
- 5.GTIN
- 6.CAS
- 7.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
- 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
- 4.4%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 8539319920999Tubular hot cathode fluorescent lamps (<= 40W, single lamp mercury content > 10mg) (using halophosphate fluorescent powder)直管型热阴极荧光灯(低于40瓦(含40瓦)、单支含汞量超过10毫克的直管型荧光灯(使用卤磷酸盐荧光粉))
8539.31.99.90Other hot cathode fluorescent lamps for other uses其他用途用其他热阴极荧光灯
- Unit
- piece / kg
- MFN import duty
- 8%
- 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.Type类型
- 3.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 4.Model型号
- 5.GTIN
- 6.CAS
- 7.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
- 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
- 4.4%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 8539319990999Other hot cathode fluorescent lamps for other uses其他用途用其他热阴极荧光灯
8539.31.99.00Hot cathode fluorescent lamps for other uses其他用途用热阴极荧光灯Expired
- Unit
- piece / kg
- MFN import duty
- 8%
- Provisional import duty
- None
- General import duty
- 70%
- Import VAT
- 13%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 4 Jan 2021
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.Type类型
- 3.Brand品牌
- 4.Model型号
- 5.GTIN
- 6.CAS
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 3%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
CIQ codes
- 8539319900999Hot cathode fluorescent lamps for other uses其他用途用热阴极荧光灯
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
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.