HS 8471 50 00Processing units other than those of sub-headings 8471 41or 8471 49, whether or not containing in the same housing one or two of the following types of unit: storage units, input units, output units

Customs duty

Lower duty under trade agreements

No trade agreement gives a lower rate than the duty above on this line.

Goods from Pakistan pay 200%.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 20 Oct 2026. 2 earlier measures have ended.

Clearance by other agencies

• Bureau Of Indian Standards (BIS): a clearance or certificate before the goods arrive, under The Bureau Of Standards Act,1986,The Bureau Of Standards Rules 1987.
• Ministry Of Environment, Forest & Climate Change (MOEF): a clearance or certificate before the goods arrive, under Hazardous and other waste(Management and Transboundary Movement )Rules, 2016, The Environment (Protection) Act, 1986, amended 1991 and The Environment (Protection) Rules, 1986.

Documents: Registration Certificate (BIS).

"*Ensure compliance of Indian Telegraph (Amendment) Rules 2017 and DoT Notifications-TEC/01/2017-TC dt 4-7-2019&23-6.20 as amended vide Notf¿F.No.5-2/2021-TC/TEC/131 dt 13.6.22 and F.No.5-2/2024-TC/TEC (Pt.1)] dt 25.2.25 for List of Telecom products notified under MTCTE for mandatory certification**Ensure compliance of procedure for implementation of ims for import of restricted it hardware for the year 2026 (para i-vii) of DGFT pol cir. 8/25-26 DT 17-12-25*import is restricted as per schd i of ITC (HS) import policy under chptr 84 subject to policy condition no 4 para i to viii wef 01-11-2023 as amended. import consignments can be cleared till 31.10.2023 without a licence for restricted imports. for clearance of import consignments with effect from 01.11.2023, a valid licence for restricted imports is required. ref DGFT NOTF 23/23 DT 03-08-23, 26/23 DT 04-08-23 and 38/23 DT 19-10-23. ensure compliance of clarifications in regards to imss for it hardware given in DGFT pol cir. no 6/23-24 DT 19-10-23*only the import of laptops, tablets, a-i-o pc, ultra small form factor computer and servers falling under hsn 8471 is restricted and import should be allowed against a valid import authorisation only for these items. the given import restriction does not apply to any other goods such as desktop computers etc under tariff head 8471. ref policy circular no 09/2023-24 DT 12.01.2024 by DGFT BIS standard is/iec 62368:PART1:2023 is applicable on laptop/n.b./tablets and automatic data processing machine. goods or articles shall conform to the corresponding Ind Std and shall bear std mark under a license from the BIS as per scheme ii of schedule ii of BIS (ca) regulations, 2018.*for goods specified at serial no 65, the period of concurrent running for standards is13252 : part 1: 2010 and is616: 2017 with is/iec62368 : part 1 : 2023 shall be permitted until 1-5-26. for all other goods mentioned above the period of concurrent running for standards is13252 : part 1: 2010 and is 616: 2017 with is/iec 62368 : part 1 : 2023 shall be permitted until 1-11-28. after this date, is 13252 : part 1 : 2010 and is 616:2017 shall stand withdrawn. ref the electronics and information technology goods (requirement of compulsory registration) order, 2021.s.o.1248(e) DT 18-03-2021 as amended & s.o.4997(e) DT 29-10-25 & gen note 2(c) of import policy* Vfy, epr authorization, for import of cdp: mainframes, minicomputers, pc/laptops (cpu with i/o devices), N.B. computers, tablets, phablets, i-pad, notepad computers. ref schedule-i of ewmr 2022. ref G.S.R. 801 (e) 02-11-2022. epr does not apply to micro enterprises as defined in msmed act 2006*ensure compliance of DGFT NOTF 13/24-25 dtd 20-5-24 wrt para 2.31(1 (b)) of the ftp-2023 para 2(c) of gen notes imp policy and pol cond 2 of ch-84*Ensure compliance of para 1 to 4 of CBIC instruction.27/2025-cus dtd 26-08-2025*"

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Import policy (DGFT ITC(HS))

• Restricted under DGFT 23/2023 of 3 Aug 2023.
• Condition: i) IS 13252:2010 ii) Subject to Policy condition no.4 of the Chapter

The rules that set it now

History

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 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 20 Oct 2026.

Export incentives (RoDTEP and RoSCTL)

• RoDTEP, Appendix 4R (exports from the domestic tariff area): 0.9% of the FOB value, until 31 Dec 2026.
• RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.5% of the FOB value, until 31 Dec 2026.

Clearance by other agencies

• Ministry Of Environment, Forest & Climate Change (MOEF): a clearance or certificate before export, under Hazardous and other waste(Management and Transboundary Movement )Rules, 2016, The Environment (Protection) Act, 1986, amended 1991 and The Environment (Protection) Rules, 1986.
• Directorate General Of Foreign Trade (DGFT): a clearance or certificate before export, under The Foreign Trade (Developmentand Regulation) Act, 1992. The Foreign Trade (Development & Regulations) Amendment Act, 2010.the Foreign Trade (Regulation) Rules, 1993 and the Foreign Trade Regulation) amendment Rules, 2015.

*EXPORT OF ITEMS LISTED IN CATEGORY 3B/3D OF APPENDIX 3 OF THE SCOMET LIST IS RESTRICTED AND REGULATED UNDER SCOMET.*EXPORT OF WASTES IS SUBJECT TO COMPLIANCE OF RULES 12 & 14 OF THE HAZARDOUS WASTE (MANAGEMENT & TRANSBOUNDRY MOVEMENT) RULES, 2016.*AS PER CIR NO.47/2017-CUS DTD 27/11/2017 FOR THE PURPOSE OF GRANT OF DRAWBACK WHEREVER EXPORT CONSIGNMENTS ARE SELECTED FOR ASSESSMENT OR EXAMINATION,THE AC/DC SHALL DETERMINE THE NEED TO DRAW SAMPLE ON MERITS OF EACH CASE.IF THE PACKING IS OF WOODEN MATERIAL, ENSURE THE VALID PHYTOSANITARY CERTIFICATE AND ISPM-15 MARKING COMPLIANCE AS PER CBEC INSTR. F.NO.450/19/2005-CUS-IV DTD 16.9.13.*REFER DGFT PUBLIC NOTICE NO 31/2015-20 DTD 14-10-22 FOR INCLUSION OF PARAGRAPH 2.79C (D) IN THE HBP OF THE FOREIGN TRADE POLICY (FTP) 2015-20 TO NOTIFY THE PROCEDURE FOR GENERAL AUTHORISATION FOR EXPORT AFTER REPAIR IN INDIA (GAER) FOR EXPORT OF SAME IMPORTED SCOMET ITEMS TO SAME ENTITY ABROAD UNDER GAER**REFER DGFT PN NO 51/2015-20 DT 17-01-2023 WHEREIN THE EXISTING STOCK AND SALE POLICY UNDER PARA 2.79A OF THE HBP OF THE FTP 2015-20 HAS BEEN AMENDED TO REVISE THE APPLICABILITY OF THE POLICY FOR EXPORT FROM THE INDIAN SUBSIDIARY OF FOREIGN COMPANY (APPLICANT EXPORTER) TO ITS FOREIGN PARENT/ANOTHER SUBSIDIARY OF FOREIGN PARENT COMPANY AND ALLOW REPEAT ORDER AUTHORIZATION UNDER THE STOCK AND SALE POLICY, FOR GRANT OF AUTHORIZATION FOR BULK EXPORT OF SCOMET ITEMS (EXCLUDING CATEGORY 0, CATEGORY 3A4001, CATEGORY 6 AND TRANSFER OF TECHNOLOGY UNDER ANY CATEGORY) FROM AN INDIAN EXPORTER TO AN ENTITY ABROAD (HEREINAFTER REFERRED TO AS STOCKIST) FOR SUBSEQUENT TRANSFER TO THE ULTIMATE END USERS AS PER CONDITIONS LAID DOWN*

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Export policy (DGFT ITC(HS) Schedule 2)

• Free.

Every Chinese code in full