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

HS 8517Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks : other apparatus for the transmission or reception of voice, images or other data ,including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8527

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
0% to 20%
23 tariff items
GST now
18%
Import policy
Free
Export policy
Free
Unit
units
Duty in China
0%
On Indian goods
Search codesRates as on 19 Oct 2026

Codes under this heading

9 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
8517 11Line telephone sets with cordless handsetsFree18%units
8517 13 00Smartphones20%18%units
8517 14 00Other telephones for cellular networks or for other wireless networks20%18%units
8517 18OtherFree18%units
8517 61 00Base stations20%18%units
8517 62Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus0% to 20%18%units
8517 69Other0% to 20%18%units
8517 71 00Aerials and aerial reflectors of all kinds; parts suitable for use therewith20%18%units
8517 79Other15% to 20%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 23 tariff items: 0% 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. 2 earlier measures have ended.

Import policy (DGFT ITC(HS)) of its tariff items

  • Free: 23 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
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 490All goods18%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202518%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
8517Telephone sets, smartphones and other telephones for cellular networks or for other wireless networks: other apparatus for the transmission or reception of voice, images or other data, including apparatusforcommunication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528——
851701Cellular Mobile Phones, with or without accessories4%Rs. 350 per Piece
851799Others1%—

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: 23 tariff items

China: the same goods (8517)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 40 in force and 25 expired under 8517. 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
8517.11.00.10Cordless encrypted telephones无绳加密电话机0%MFN rate (no APTA concession on this line)0%13%13%2AL
8517.11.00.90Other cordless telephones其他无绳电话机0%MFN rate (no APTA concession on this line)0%13%13%AL
8517.18.00.10Other encrypted telephones其他加密电话机0%MFN rate (no APTA concession on this line)0%13%13%2
8517.18.00.90Other telephone sets其他电话机0%MFN rate (no APTA concession on this line)0%13%13%None
8517.61.10.10GSM base stationsGSM式移动通信基地站0%MFN rate (no APTA concession on this line)0%13%13%O
8517.61.10.20CDMA base stationsCDMA式移动通信基地站0%MFN rate (no APTA concession on this line)0%13%13%O
8517.61.10.30TACS base stationsTACS式移动通信基地站0%MFN rate (no APTA concession on this line)0%13%13%None
8517.61.10.90Other mobile communication base stations其他移动通信基地站0%MFN rate (no APTA concession on this line)0%13%13%O
8517.61.90.00Other base stations其他基站0%MFN rate (no APTA concession on this line)0%13%13%O
8517.62.11.00Digital telephone exchanges for offices, long-distance telephone exchanges, telegraph exchanges局用电话交换机、长途电话交换机、电报交换机,数字式0%MFN rate (no APTA concession on this line)0%13%13%None
8517.62.12.00Digital mobile communication exchanges数字移动通信交换机0%MFN rate (no APTA concession on this line)0%13%13%O
8517.62.19.00Other digital stored-program telegraphic switching apparatus其他数字式程控电话交换机0%MFN rate (no APTA concession on this line)0%13%13%None
8517.62.21.00optical line terminals and pulse code modulation equipment光端机及脉冲编码调制设备0%MFN rate (no APTA concession on this line)0%13%13%OL
8517.62.22.00Wavelength division multiplexing optical transmission equipment波分复用光传输设备0%MFN rate (no APTA concession on this line)0%13%13%OL
8517.62.29.10Optical communication encryption routers, encrypted VPN equipment光通讯加密路由器、加密VPN设备0%MFN rate (no APTA concession on this line)0%13%13%AOL
8517.62.29.20Optical communication encrypted VPN equipment光通讯加密VPN设备0%MFN rate (no APTA concession on this line)0%13%13%23ALM
8517.62.29.90Other optical telecommunication equipment其他光通讯设备0%MFN rate (no APTA concession on this line)0%13%13%AL
8517.62.31.00Non-optical communication network clock synchronization equipment非光通讯网络时钟同步设备0%MFN rate (no APTA concession on this line)0%13%13%L
8517.62.32.00non-optical communication ethernet switches非光通讯以太网络交换机0%MFN rate (no APTA concession on this line)0%13%13%None
8517.62.33.00IP phone signal conversion equipmentIP电话信号转换设备0%MFN rate (no APTA concession on this line)0%13%13%None
8517.62.34.00Modems调制解调器0%MFN rate (no APTA concession on this line)0%13%13%None
8517.62.35.00Hubs集线器0%MFN rate (no APTA concession on this line)0%13%13%AL
8517.62.36.00Routers路由器0%MFN rate (no APTA concession on this line)0%13%13%None
8517.62.37.10Wired network interface cards specially designed for aggregating high-performance digital computer performance为聚合高性能数字计算机性能而专门设计的有线网络接口卡0%MFN rate (no APTA concession on this line)0%13%13%3
8517.62.37.90Other wired network interface cards其他有线网络接口卡0%MFN rate (no APTA concession on this line)0%13%13%L
8517.62.39.10Switches specially designed for aggregating performance of high-performance digital computers为聚合高性能数字计算机性能而专门设计的交换机0%MFN rate (no APTA concession on this line)0%13%13%3O
8517.62.39.20Other encrypted VPN equipment其他加密VPN设备0%MFN rate (no APTA concession on this line)0%13%13%23
8517.62.39.90Other wired digital communication apparatus其他有线数字通信设备0%MFN rate (no APTA concession on this line)0%13%13%L
8517.62.92.00Wireless network interface cards无线网络接口卡0%MFN rate (no APTA concession on this line)0%13%13%L
8517.62.93.00Wireless access fixed terminals无线接入固定台0%MFN rate (no APTA concession on this line)0%13%13%L
8517.62.94.00Wireless headphones无线耳机0%MFN rate (no APTA concession on this line)0%13%13%None
8517.62.95.00Wireless routers无线路由器0%MFN rate (no APTA concession on this line)0%13%13%None
8517.62.99.10Wireless communication equipment with both transmitting and receiving functions, for UAVs subject to dual-use controls两用物项管制的无人机专用有发送且有接收功能的无线通讯设备0%MFN rate (no APTA concession on this line)0%13%13%3
8517.62.99.90Other apparatus for the reception, conversion, transmission or regeneration of voice, images or other data其他接收、转换并发送或再生音像或其他数据用的设备0%MFN rate (no APTA concession on this line)0%13%13%L
8517.69.10.01Portable receivers for calling, alerting and paging用于呼叫、提示和寻呼的便携式接收器0%MFN rate (no APTA concession on this line)0%13%13%None
8517.69.10.02Wireless communication transmitting or receiving equipment for UAVs controlled under dual-use regulations两用物项管制的无人机专用的无线通讯发送或接收设备0%MFN rate (no APTA concession on this line)0%13%13%3
8517.69.10.91Radio-broadcasting transmitters for satellite earth stations卫星地球站无线电发射设备0%MFN rate (no APTA concession on this line)0%13%13%O
8517.69.10.99Other wireless communication apparatus其他无线通信设备0%MFN rate (no APTA concession on this line)0%13%13%AL
8517.69.90.00Other line communication apparatus其他有线通信设备0%MFN rate (no APTA concession on this line)0%13%13%L
8517.79.30.00For smartphones and other hand-held (including vehicular) wireless telephones智能手机及其他手持(包括车载)式无线电话机用0%MFN rate (no APTA concession on this line)0%13%13%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

Previous8516Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro-thermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545One 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 articlesNext8518Microphones and stands therefor: loudspeakers, whether or not mounted in their enclosures: headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more luudspeakers: audio-frequency electric amplifiers: electric sound amplifier sets

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.