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

HS 8507Electric accumulators, including separators therefor, whether or not rectangular (including square)

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 20%
8 tariff items
GST now
18%
Import policy
Free
Export policy
Free
Unit
kg or units
Duty in China
1% to 10%
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.

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
8507 10 00Lead-acid, of a kind used for starting piston engines15%18%units
8507 20 00Other lead-acid accumulators15%18%units
8507 30 00Nickel-cadmium15%18%units
8507 50 00Nickel-metal hydride15%18%units
8507 60 00Lithium-ion20%18%units
8507 80 00Other accumulators15%18%units
8507 90Parts10%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 20%. 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: 9 tariff items

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

  • Now 18%.
  • Until 21 September 2025 12%, 18% or 28%, depending on the goods.
  • Change: Changed.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 480Electric accumulators, including separators therefor, whether or not rectangular (including square)18%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202512%, 18% or 28%1/2017-Central Tax (Rate)
From 22 Sep 202518%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 itemGoodsRateCap
8507Electric accumulators, inclu-ding separators therefor, whether or not rectangular (including square)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: 9 tariff items

China: the same goods (8507)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 16 in force and 16 expired under 8507. 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 codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
8507.10.00.00Lead-acid accumulators for starting piston engines启动活塞式发动机用铅酸蓄电池6.5%APTA rate, with an APTA certificate of origin10%13%0%None
8507.20.00.00Other lead-acid accumulators其他铅酸蓄电池6.5%APTA rate, with an APTA certificate of origin10%13%0%None
8507.30.00.10Nickel-cadmium accumulators for aircraft飞机用镍镉蓄电池1%China's provisional rate, lower than MFN10%13%0%None
8507.30.00.90Other nickel-cadmium accumulators其他镍镉蓄电池6.5%APTA rate, with an APTA certificate of origin10%13%0%None
8507.50.00.00Nickel-metal hydride accumulators镍氢蓄电池6.5%APTA rate, with an APTA certificate of origin10%13%6%None
8507.60.00.21Lithium-ion solid-state accumulator systems for pure electric vehicles or plug-in hybrid electric vehicles纯电动汽车或插电式混合动力汽车用锂离子固态蓄电池系统10%MFN rate (no APTA concession on this line)10%13%6%AM
8507.60.00.29Other lithium-ion accumulator systems for pure electric vehicles or plug-in hybrid electric vehicles其他纯电动汽车或插电式混合动力汽车用锂离子蓄电池系统10%MFN rate (no APTA concession on this line)10%13%6%AM
8507.60.00.31Lithium-ion solid-state accumulators for aircraft飞机用锂离子固态蓄电池1%China's provisional rate, lower than MFN10%13%6%None
8507.60.00.39Other lithium-ion accumulators for aircraft其他飞机用锂离子蓄电池1%China's provisional rate, lower than MFN10%13%6%None
8507.60.00.91Other lithium-ion solid-state accumulators其他锂离子固态蓄电池10%MFN rate (no APTA concession on this line)10%13%6%AML
8507.60.00.99Other lithium-ion accumulators其他锂离子蓄电池10%MFN rate (no APTA concession on this line)10%13%6%AML
8507.80.30.00All-vanadium redox flow batteries全钒液流电池6.5%APTA rate, with an APTA certificate of origin10%13%6%None
8507.80.90.10Sodium-ion accumulators, other solid-state accumulators钠离子蓄电池、其他固态蓄电池10%MFN rate (no APTA concession on this line)10%13%6%None
8507.80.90.90Other accumulators其他蓄电池10%MFN rate (no APTA concession on this line)10%13%6%None
8507.90.10.00Parts of lead-acid accumulators铅酸蓄电池零件5%APTA rate, with an APTA certificate of origin10%13%0%None
8507.90.90.00Other parts of accumulators其他蓄电池零件4%APTA rate, with an APTA certificate of origin8%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

Previous8506Primary cells and primary batteriesOne 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 articlesNext8508Vacuum cleaners

Sources

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.