Heading · Chapter 85 · Section XVI, Machinery and mechanical appliances
HS 8540Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes)
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
- 0% to 10%
- 14 tariff items
- GST now
- 18%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg or units
- Duty in China
- 3.3% to 8%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
11 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 |
|---|---|---|---|---|
| 8540 11 | Colour | 10% | 18% | units |
| 8540 12 00 | Monochrome | 10% | 18% | units |
| 8540 20 00 | Television camera tubes; image converters and intensifiers; other photos-cathode tubes | 10% | 18% | units |
| 8540 40 | Data or graphic display tubes, monochrome; data or graphic display tubes, colour, with a phosphor dot screen pitch smaller than 0.4 mm | 0% to 10% | 18% | units |
| 8540 60 00 | Other cathode-ray tubes | 10% | 18% | units |
| 8540 71 00 | Magnetrons | 10% | 18% | units |
| 8540 79 00 | Other | 10% | 18% | units |
| 8540 81 00 | Receiver or amplifier valves and tubes | 10% | 18% | units |
| 8540 89 00 | Other | 10% | 18% | units |
| 8540 91 00 | Of cathode-ray tubes | 10% | 18% | kg |
| 8540 99 00 | Other | 10% | 18% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 14 tariff items: 0% to 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.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 14 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. 512 | Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes) | 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 |
|---|---|---|---|
| 8540 | Thermionic, cold cathode or photocathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode- ray tubes, television camera tubes) | 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: 14 tariff items
China: the same goods (8540)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 20 in force and 8 expired under 8540. 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 |
|---|---|---|---|---|---|---|
| 8540.11.00.00 | Colour cathode-ray television picture tubes彩色阴极射线电视显像管 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | 6 |
| 8540.12.00.00 | Monochrome cathode-ray television picture tubes单色阴极射线电视显像管 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | 6 |
| 8540.20.10.00 | Television camera tubes电视摄像管 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 8540.20.90.00 | Image converters, image intensifiers; other photocathode tubes变像管及图像增强管;其他光阴极管 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 8540.40.10.00 | Colour data/graphic display tubes, with a dot pitch <0.4mm点距<0.4mm彩色数据/图形显示管 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | 6 |
| 8540.40.20.00 | Monochrome data/graphic display tubes单色数据/图形显示管 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | 6 |
| 8540.60.10.00 | Radar display tubes雷达显示管 | 3.9%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | None |
| 8540.60.90.00 | Other cathode-ray tubes其他阴极射线管 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | 6 |
| 8540.71.00.10 | Magnetrons for medical linear accelerators医用直线加速器用磁控管 | 4%China's provisional rate, lower than MFN | 8% | 13% | 13% | None |
| 8540.71.00.90 | Other magnetrons其他磁控管 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 8540.79.10.00 | Klystron速调管 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 8540.79.90.00 | Other microwave tubes其他微波管 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 8540.81.00.00 | Receiving or amplifying valves and tubes接收管或放大管 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 8540.89.00.10 | Photomultiplier光电倍增管 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | 3 |
| 8540.89.00.90 | Other electronic valves and tubes其他电子管 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 8540.91.10.00 | Parts of television picture tubes电视显像管零件 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 8540.91.20.00 | Parts of radar display tubes雷达显示管零件 | 3.3%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | None |
| 8540.91.90.00 | Parts of other cathode-ray tubes其他阴极射线管零件 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 8540.99.10.00 | Parts of television camera tubes电视摄像管零件 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | None |
| 8540.99.90.00 | Parts of other thermionic, cold cathode or photocathode valves and tubes其他热电子管、冷阴极管零件 | 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.
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
Previous8539Electric filament or discharge lamps including sealed beam lamp units and ultra-violet or infra-red lamps, arc-lamps; light-emitting diode (LED) light sourcesOne level upChapter 85Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articlesNext8541Semiconductor devices (for example, diodes, transistors, semiconductor-based transducers); photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (LED), whether or not assembled with other light-emitting diodes (LED); mounted piezo-electric crystals
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.