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

HS 8506 80Primary cells and primary batteries: other primary 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: 15%; 2 tariff items
GST now: 18%
Import policy: Free
Export policy: Free
Unit: units
Duty in China: 8%; On Indian goods

Search codes Duty abroadRates as on 20 Oct 2026

Codes under this subheading

2 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
8506 80 10	Button Cells	15%	18%	units
8506 80 90	Other	15%	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: 15%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 20 Oct 2026.

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

GST rate rules in force
Notification	Goods	Rate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 479	Primary cells and primary batteries	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
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 20 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 8506 80, and China's below.

China: the same goods (8506 80)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 4 in force and 1 expired under 8506 80. 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
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

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

8506.80.00Other primary cells and primary batteries

8506.80.00.11Fuel cells not containing mercury无汞燃料电池

Mercury content < 0.0001% by weight of battery, mercury content of button cells < 0.0005% by weight of battery汞含量<电池重量的0.0001%,扣式电池的汞含量<电池重量的0.0005%

Unit: piece / kg
MFN import duty: 8%
Provisional import duty: None
General import duty: 40%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 6%
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.Electrode material (manganese dioxide, mercuric oxide, silver oxide, lithium, zinc-air, etc.)电极材质(二氧化锰、氧化汞、氧化银、锂、锌空气等)
4.Brand (Chinese or foreign names)品牌(中文或外文名称)
5.Model型号
6.Capacity容量
7.Whether containing mercury是否含汞
8.GTIN
9.CAS
10.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 3.4%
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: 6.4%
Serbia: 3.2%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 7%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 7.6%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

8506800011999Mercury-free fuel cells (mercury content <0.0001% by weight of battery, button cells mercury content <0.0005% by weight of battery)无汞燃料电池(汞含量<电池重量的0.0001%,扣式电池的汞含量<电池重量的0.0005%)

8506.80.00.19Other primary cells and batteries not containing mercury其他无汞原电池及原电池组

Mercury content < 0.0001% by weight of battery, mercury content of button cells < 0.0005% by weight of battery汞含量<电池重量的0.0001%,扣式电池的汞含量<电池重量的0.0005%

Unit: piece / kg
MFN import duty: 8%
Provisional import duty: None
General import duty: 40%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 6%
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.Electrode material (manganese dioxide, mercuric oxide, silver oxide, lithium, zinc-air, etc.)电极材质(二氧化锰、氧化汞、氧化银、锂、锌空气等)
4.Brand (Chinese or foreign names)品牌(中文或外文名称)
5.Model型号
6.Capacity容量
7.Whether containing mercury是否含汞
8.GTIN
9.CAS
10.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 3.4%
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: 6.4%
Serbia: 3.2%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 7%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 7.6%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

8506800019999Other mercury-free primary cells and primary batteries (mercury content < 0.0001% by weight of the battery, button cells mercury content < 0.0005% by weight of the battery)其他无汞原电池及原电池组(汞含量<电池重量的0.0001%,扣式电池的汞含量<电池重量的0.0005%)

8506.80.00.91Fuel cells containing mercury含汞燃料电池

Mercury content >= 0.0001% by weight of battery, mercury content of button cells >= 0.0005% by weight of battery汞含量≥电池重量的0.0001%,扣式电池的汞含量≥电池重量的0.0005%

Unit: piece / kg
MFN import duty: 8%
Provisional import duty: None
General import duty: 40%
Import VAT: 13%
Consumption tax: 4%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 6%
Updated by China: 27 Sep 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.Electrode material (manganese dioxide, mercuric oxide, silver oxide, lithium, zinc-air, etc.)电极材质(二氧化锰、氧化汞、氧化银、锂、锌空气等)
4.Brand (Chinese or foreign names)品牌(中文或外文名称)
5.Model型号
6.Capacity容量
7.Whether containing mercury是否含汞
8.GTIN
9.CAS
10.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 3.4%
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: 6.4%
Serbia: 3.2%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 7%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 7.6%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

8506800091999Mercury-containing fuel cells (mercury content >=0.0001% by weight of battery, button cells mercury content >=0.0005% by weight of battery)含汞燃料电池(汞含量≥电池重量的0.0001%,扣式电池的汞含量≥电池重量的0.0005%)

8506.80.00.99Other primary cells and batteries containing mercury其他含汞原电池及原电池组

Mercury content >= 0.0001% by weight of battery, mercury content of button cells >= 0.0005% by weight of battery汞含量≥电池重量的0.0001%,扣式电池的汞含量≥电池重量的0.0005%

Unit: piece / kg
MFN import duty: 8%
Provisional import duty: None
General import duty: 40%
Import VAT: 13%
Consumption tax: 4%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 6%
Updated by China: 2 Apr 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.Use用途
3.Electrode material (manganese dioxide, mercuric oxide, silver oxide, lithium, zinc-air, etc.)电极材质(二氧化锰、氧化汞、氧化银、锂、锌空气等)
4.Brand (Chinese or foreign names)品牌(中文或外文名称)
5.Model型号
6.Capacity容量
7.Whether containing mercury是否含汞
8.GTIN
9.CAS
10.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 3.4%
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: 6.4%
Serbia: 3.2%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 7%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 7.6%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

8506800099999Other primary cells and primary batteries containing mercury (mercury content ≥ 0.0001% by weight of the battery, button cells mercury content ≥ 0.0005% by weight of the battery)其他含汞原电池及原电池组(汞含量≥电池重量的0.0001%,扣式电池的汞含量≥电池重量的0.0005%)

8506.80.00.00Other primary cells and primary batteries其他原电池及原电池组Expired

Unit: piece
MFN import duty: 14%
Provisional import duty: None
General import duty: 40%
Import VAT: 17%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 15%
Updated by China: 30 Dec 2018

Licences and certificates

AInbound goods clearance (inspection and quarantine)入境货物通关单

Inspection and quarantine

MImport commodity inspection进口商品检验

What the customs declaration must state

Not listed.

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 9%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 2.8%
Iceland: 0%
Australia: 0%
South Korea: 4.2%
Georgia: 0%
Mauritius: 0%

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

Previous8505 11Of metal One level up8506Primary cells and primary batteries Next8507 90Parts

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.