Tariff item · Chapter 85 · Section XVI, Machinery and mechanical appliances
HS 8507 80 00Electric accumulators, including separators therefor, whether or not rectangular (including square): other accumulators
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 › Other accumulators
- Customs duty
- 15%
- Tariff rate
- GST now
- 18%
- Import policy
- Free
- Export policy
- Free
- Unit
- units
- Duty in China
- 6.5% to 10%
- On Indian goods
Importing into India
What customs charges, what trade agreements take off, and the rules the goods must meet.
Customs duty
| Duty | Rate | Charged on |
|---|---|---|
| Basic customs duty (BCD), MFN rate | 15% | Assessable value |
| Agriculture Infrastructure and Development Cess (AIDC) | Nil | Assessable value11/2021-Customs, S.No. 17 |
| Social Welfare Surcharge (SWS) | 10% of BCD, AIDC and Health Cess | BCD + AIDC |
| Integrated GST (IGST) | 18% | Assessable value + BCD + AIDC + SWS |
Lower duty under trade agreements
| Agreement | Customs duty | Goods from |
|---|---|---|
| ASEAN–India FTA | 0% | Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam |
| Duty-free tariff preference for LDCs | 0% | Afghanistan, Bangladesh, Burkina Faso, Burundi, Benin, Democratic Republic of the Congo, Central African Republic, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Cambodia, Comoros, Laos, Liberia, Lesotho, Madagascar, Mali, Myanmar, Malawi, Mozambique, Niger, Rwanda, Sudan, Sierra Leone, Senegal, Somalia, Chad, Togo, Timor-Leste, Tanzania, Uganda, Yemen, Zambia |
| India–Australia ECTA | 0% | Australia |
| India–Japan CEPA | 0% | Japan |
| India–Korea CEPA | 0% | South Korea |
| India–Malaysia CECA | 0% | Malaysia |
| India–Oman CEPA20/2026-Customs | 0% | Oman |
| India–Sri Lanka FTA | 0% | Sri Lanka |
| India–UAE CEPA | 0% | United Arab Emirates |
| India–UK CETA29/2026-Customs | 0% | United Kingdom |
| SAFTA | 0% | Afghanistan, Bangladesh, Bhutan, Maldives, Nepal |
| SAFTA | 5% | Sri Lanka |
| India–EFTA TEPA52/2025-Customs | 6% | Norway |
| India–EFTA TEPA51/2025-Customs | 7.14% | Switzerland, Iceland, Liechtenstein |
| SAPTA | 7.5% | Bangladesh, Bhutan, Maldives, Nepal |
Goods from Pakistan pay 200%.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 20 Oct 2026.
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).
"*BIS Standard is 16270:2014 is applicable for storage battery.ref solar photovoltaics, systems, devices and components goods (requirements for compulsory registration) order, 2017 [s.o.2920(e)DT 30-08-2017 & so 5259(e) DT 12-10-2018]*BIS standard is 16046:part-1:2018 is applicable on sealed secondary cells/ batteries containing alkaline or other non-acidelectrolytes-safety requirements for portable sealed secondary cells and for batteries made from them for use in portable applications part 1 nickel systems.*BIS Standard is 16046:part 2:2018 secondary cells/batteries containing alkaline or other non-acid electrolytes-safety requirements for portable sealed secondary cells and for batteries made from them for use in portable applications part 2 lithium systems.*BIS Standard is/iec 62368:PART1:2023 is applicable on power banks for use in portable applications.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 is 13252 : part 1: 2010 and is 616: 2017 with is/iec 62368 : part 1 : 2023 shall be permitted until 1-5-26. for all other goods mentioned above the period of concurrent running for standards is 13252 : part 1: 2010 and is 616: 2017 with is/iec 62368 : part 1 : 2023 shall be permitted untill 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**Ensure compliance of battery waste management (amendment) rules, 2023 and extended producers responsibilities certificates.ref s.o.3984(e) DT 22-08-22 and s.o.4669(e) DT 25-10-23*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 5 of ch-85**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))
- Free.
Notes on these rates
- BCD is the statutory tariff rate from a one-time snapshot of the Indian Trade Portal. Exemption notifications (such as 45/2025-Customs) and tariff changes made after the snapshot, including the Finance Act 2026 changes from 1 May 2026, are not applied.
- IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
- AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
- AIDC is Nil (S.No. 17 of 11/2021-Customs, which exempts all goods it does not name).
- Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
- This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
- This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.
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
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 480 | Electric accumulators, including separators therefor, whether or not rectangular (including square) | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 12%, 18% or 28% | 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 |
|---|---|---|---|
| 8507 | Electric 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 20 Oct 2026.
Export incentives (RoDTEP and RoSCTL)
- RoDTEP, Appendix 4R (exports from the domestic tariff area): 0.7% of the FOB value, until 31 Dec 2026.
- RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.4% of the FOB value, until 31 Dec 2026.
Clearance by other agencies
- 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 4A/4B OF APPENDIX 3 OF THE SCOMET LIST IS RESTRICTED AND REGULATED UNDER SCOMET.*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.
What buyers pay abroad: import duty in the US, UK, EU and Australia for 8507 80, and China's below.
China: the same goods (8507 80)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force and 3 expired under 8507 80. 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 |
|---|---|---|---|---|---|---|
| 8507.80.30.00 | All-vanadium redox flow batteries全钒液流电池 | 6.5%APTA rate, with an APTA certificate of origin | 10% | 13% | 6% | None |
| 8507.80.90.10 | Sodium-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 |
| 8507.80.90.90 | Other accumulators其他蓄电池 | 10%MFN rate (no APTA concession on this line) | 10% | 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.
Every Chinese code in full
8507.80.10
8507.80.10.00Nickel-metal hydride accumulators镍氢蓄电池Expired
- Unit
- None
- MFN import duty
- None
- Provisional import duty
- None
- General import duty
- None
- Import VAT
- None
- Consumption tax
- None
- Export duty
- None
- Provisional export duty
- None
- Export VAT rebate
- None
- Updated by China
- 30 Dec 2018
Licences and certificates
None.
Inspection and quarantine
None.
What the customs declaration must state
Not listed.
8507.80.20
8507.80.20.00Other lithium-ion accumulators其他锂离子蓄电池Expired
- Unit
- None
- MFN import duty
- None
- Provisional import duty
- None
- General import duty
- None
- Import VAT
- None
- Consumption tax
- None
- Export duty
- None
- Provisional export duty
- None
- Export VAT rebate
- None
- Updated by China
- 30 Dec 2018
Licences and certificates
None.
Inspection and quarantine
None.
What the customs declaration must state
Not listed.
8507.80.30All-vanadium redox flow batteries
8507.80.30.00All-vanadium redox flow batteries全钒液流电池
- Unit
- piece / kg
- MFN import duty
- 10%
- 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 (lead-acid, nickel-cadmium, nickel-iron, nickel-metal hydride, lithium-ion, etc.)电极材质(铅酸、镍镉、镍铁、镍氢、锂离子等)
- 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.Rated voltage额定电压
- 9.GTIN
- 10.CAS
- 11.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 1.5%
- 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
- 7%
- Ecuador
- 8.5%
- Serbia
- 4%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 6.5%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 6%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 6.5%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 8507803000999All-vanadium redox flow batteries全钒液流电池
8507.80.90Accumulators n.e.s.
8507.80.90.10Sodium-ion accumulators, other solid-state accumulators钠离子蓄电池、其他固态蓄电池
- Unit
- piece / kg
- MFN import duty
- 10%
- 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 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 (lead-acid, nickel-cadmium, nickel-iron, nickel-metal hydride, lithium-ion, etc.)电极材质(铅酸、镍镉、镍铁、镍氢、锂离子等)
- 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.Rated voltage额定电压
- 9.GTIN
- 10.CAS
- 11.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 3.5%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 1.2%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 2.4%
- Georgia
- 0%
- Mauritius
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 10.9%
CIQ codes
- 8507809010101Fuel cells (other accumulators and parts thereof)燃料电池(其它蓄电池及其零件)
- 8507809010102Fuel cells (with alkaline electrolyte)燃料电池(注有碱液的)
- 8507809010103Fuel cells (including solid potassium hydroxide)燃料电池(含氢氧化钾固体)
8507.80.90.90Other accumulators其他蓄电池
- Unit
- piece / kg
- MFN import duty
- 10%
- 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 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 (lead-acid, nickel-cadmium, nickel-iron, nickel-metal hydride, lithium-ion, etc.)电极材质(铅酸、镍镉、镍铁、镍氢、锂离子等)
- 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.Rated voltage额定电压
- 9.GTIN
- 10.CAS
- 11.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 3.5%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 1.2%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 2.4%
- Georgia
- 0%
- Mauritius
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 10.9%
CIQ codes
- 8507809090101Other accumulators (other accumulators and parts thereof)其他蓄电池(其它蓄电池及其零件)
- 8507809090102Other accumulators (with alkaline electrolyte)其他蓄电池(注有碱液的)
- 8507809090103Other accumulators (containing solid potassium hydroxide)其他蓄电池(含氢氧化钾固体)
8507.80.90.00Other accumulators其他蓄电池Expired
- Unit
- piece / kg
- MFN import duty
- 10%
- Provisional import duty
- None
- General import duty
- 40%
- Import VAT
- 13%
- Consumption tax
- 4%
- Export duty
- None
- Provisional export duty
- None
- Export VAT rebate
- 6%
- Updated by China
- 9 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 (lead-acid, nickel-cadmium, nickel-iron, nickel-metal hydride, lithium-ion, etc.)电极材质(铅酸、镍镉、镍铁、镍氢、锂离子等)
- 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.Rated voltage额定电压
- 9.GTIN
- 10.CAS
- 11.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 1.5%
- 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
- 7%
- Ecuador
- 7%
- Serbia
- 4%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 6.5%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 6%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 6.5%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 8507809000999Other accumulators其他蓄电池
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
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 19 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 import tariff by origin (Indian Trade Portal snapshot)Checked 29 Sep 2026
- GST schedule headings and 8-digit IGST (archived)Checked 29 Sep 2026
- HS code descriptions (archived file)Checked 29 Sep 2026
- India's effective basic customs duty (notification 45/2025-Customs, Table I)Checked 19 Oct 2026
- India's AIDC, Health Cess and Social Welfare Surcharge exemptions (11/2021, 08/2020, 11/2018-Customs)Checked 19 Oct 2026
- India's preferential tariff schedules (CBIC notifications)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 19 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- RoDTEP export incentive rates (DGFT Appendix 4R and 4RE)Checked 18 Oct 2026
- RoSCTL rebate for apparel and made-ups (Ministry of Textiles): periods and ratesChecked 19 Oct 2026
- CBIC Compliance Information Portal (CIP)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.