Heading · Chapter 85 · Section XVI, Machinery and mechanical appliances
HS 8506Primary cells and primary batteries
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
- 10% to 15%
- 8 tariff items
- GST now
- 18%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg or units
- Duty in China
- 5.2% to 8%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
7 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 |
|---|---|---|---|---|
| 8506 10 00 | Manganese dioxide | 15% | 18% | units |
| 8506 30 00 | Mercuric oxide | 15% | 18% | units |
| 8506 40 00 | Silver oxide | 15% | 18% | units |
| 8506 50 00 | Lithium | 15% | 18% | units |
| 8506 60 00 | Air-zinc | 15% | 18% | units |
| 8506 80 | Other primary cells and primary batteries | 15% | 18% | units |
| 8506 90 00 | Parts | 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 8 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.
BIS certification
- Primary cells and primary batteries parts.: In force from 30 Aug 2024. Steel & Steel Products (Quality Control) Order, 2024
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 8 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. 479 | Primary cells and primary batteries | 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 |
|---|---|---|---|
| 8506 | Primary cells and primary batteries | 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: 8 tariff items
China: the same goods (8506)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 22 in force and 8 expired under 8506. 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 |
|---|---|---|---|---|---|---|
| 8506.10.11.10 | Button primary cells and primary batteries, alkaline manganese, not containing mercury扣式无汞碱性锌锰的原电池及原电池组 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 6% | None |
| 8506.10.11.90 | Button primary cells and primary batteries, alkaline manganese, containing mercury扣式含汞碱性锌锰的原电池及原电池组 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 0% | 89 |
| 8506.10.12.10 | Cylindrical alkaline zinc-manganese primary cells and primary batteries, not containing mercury圆柱形无汞碱性锌锰的原电池及原电池组 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 6% | None |
| 8506.10.12.90 | Cylindrical alkaline zinc-manganese primary cells and primary batteries, containing mercury圆柱形含汞碱性锌锰的原电池及原电池组 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 0% | 89 |
| 8506.10.19.10 | Other primary cells and primary batteries, alkaline manganese, not containing mercury其他无汞碱性锌锰的原电池及原电池组 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 6% | None |
| 8506.10.19.90 | Other primary cells and primary batteries, alkaline manganese, containing mercury其他含汞碱性锌锰的原电池及原电池组 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 6% | 89 |
| 8506.10.90.10 | Other primary cells and primary batteries, of manganese dioxide, not containing mercury其他无汞二氧化锰的原电池及原电池组 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 6% | None |
| 8506.10.90.90 | Other primary cells and primary batteries, of manganese dioxide, containing mercury其他含汞二氧化锰的原电池及原电池组 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 6% | 89 |
| 8506.30.00.00 | Mercuric oxide primary cells and batteries氧化汞的原电池及原电池组 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 0% | 89 |
| 8506.40.00.10 | Silver oxide primary cells and batteries氧化银的原电池及原电池组 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 13% | 6% | None |
| 8506.40.00.90 | Silver oxide primary cells and batteries氧化银的原电池及原电池组 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 13% | 6% | 89 |
| 8506.50.00.11 | Lithium-thionyl chloride primary cells and primary batteries (single lithium-thionyl chloride primary cells and batteries with thionyl chloride content not exceeding 1 kg)锂亚硫酰氯原电池及原电池组(亚硫酰氯灌装含量不超过1千克的单个锂亚硫酰氯原电池及原电池组) | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 6% | A |
| 8506.50.00.19 | Lithium-thionyl chloride primary cells and primary batteries (single lithium-thionyl chloride primary cells and batteries with thionyl chloride content > 1 kg)锂亚硫酰氯原电池及原电池组(亚硫酰氯灌装含量超过1千克的单个锂亚硫酰氯原电池及原电池组) | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 6% | 3A2 |
| 8506.50.00.90 | Other lithium primary cells and batteries其他锂的原电池及原电池组 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 6% | A |
| 8506.60.00.10 | Primary cells and batteries, zinc-air锌空气的原电池及原电池组 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 6% | None |
| 8506.60.00.90 | Primary cells and batteries, zinc-air锌空气的原电池及原电池组 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 6% | 89 |
| 8506.80.00.11 | Fuel cells not containing mercury无汞燃料电池 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 6% | None |
| 8506.80.00.19 | Other primary cells and batteries not containing mercury其他无汞原电池及原电池组 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 6% | None |
| 8506.80.00.91 | Fuel cells containing mercury含汞燃料电池 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 6% | None |
| 8506.80.00.99 | Other primary cells and batteries containing mercury其他含汞原电池及原电池组 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 6% | 89 |
| 8506.90.10.00 | Parts of manganese dioxide primary cells or batteries二氧化锰原电池或原电池组的零件 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 13% | 6% | None |
| 8506.90.90.00 | Other primary cells and primary batteries or parts thereof其他原电池组或原电池组的零件 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 6% | 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
Previous8505Electro-magnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electro-magnetic or permanent magnet chucks, clamps and similar holding devices; electro-magnetic couplings, clutches and brakes; electro-magnetic lifting headsOne 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 articlesNext8507Electric accumulators, including separators therefor, whether or not rectangular (including square)
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.