Tariff item · Chapter 85 · Section XVI, Machinery and mechanical appliances
HS 8517 79 10Populated, loaded or stuffed printed circuit boards
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 › Telephone 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
- Customs duty
- 20%
- Tariff rate
- GST now
- 18%
- Import policy
- Free
- Export policy
- Free
- Unit
- units
- Duty in China
- 0%
- 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 | 20% | 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–Japan CEPA | 0% | Japan |
| India–Korea CEPA | 0% | South Korea |
| India–Malaysia CECA | 0% | Malaysia |
| India–Sri Lanka FTA | 0% | Sri Lanka |
| India–UAE CEPA | 0% | United Arab Emirates |
| SAFTA | 0% | Afghanistan, Bangladesh, Bhutan, Maldives, Nepal |
| SAFTA | 5% | Sri Lanka |
| SAPTA | 10% | Bangladesh, Bhutan, Maldives, Nepal |
| India–UK CETAOnly for: Applies to: Populated, Loaded Or Stuffed Printed Circuit Boards - PCBA (other than those for cellular mobile phones) (S. No. 9875 of Table I).29/2026-Customs | 0% | United Kingdom |
| India–UK CETAOnly for: Applies to: PCBA for cellular mobile phones (S. No. 9876 of Table I).29/2026-Customs | 18% | United Kingdom |
Goods from Pakistan pay 200%.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 20 Oct 2026. 1 earlier measure has ended.
Clearance by other agencies
- 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.
- Department Of Telecommunications (DOT): a clearance or certificate before the goods arrive, under Indian Telegraph Act, Indian Wireless Act.
- 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.
Documents: Registration Certificate (BIS); Mandatory Testing & Certification of Telecom Equipment (MTCTE) Certificate (DOT); Import License (DOT).
"*Ensure compliance of Indian Telegraph (Amendment) Rules 2017 and DoT Notifications-TEC/01/2017-TC dt 4-7-2019&23-6.20 as amended vide Notf¿F.No.5-2/2021-TC/TEC/131 dt 13.6.22 and F.No.5-2/2024-TC/TEC (Pt.1)] dt 25.2.25 for List of Telecom products notified under MTCTE for mandatory certification**Ref CBIC instruction no 16/2022-CUS dtd 21-07-22 alongwith compendium of orders/ circulars/ guidelines issued from wpc wing, dept of telecommunication vide f.no. r-11018/02/2017-pp dtd 06-07-22 with regards to import licensing requirement from wpc wing for import of wireless equipment* Ref CBIC instruction no 24/2024-CUS dtd 22-10-2024also with regard to issuance of equipmrny type approval (eta) for licence exempt wireless equipment devices *further, dot has issued a pib release (release id: 1839030) w.r.t.advisory to public regarding proper use of signal jammer and booster/repeater link available at (www.pib.gov.in/pressreleasedetailsm.aspx?Prid)**the department of telecommunications (dot) vide om f.no. r-11017/02/2021-pp, dated 21.10.2021 has eased the manner of licence processing for import of wireless equipment by telecom service providers. as per the modified procedure, importers shall apply to dot thirty days prior to the arrival of shipment. on such application, the licence can be automatically generated on self-declaration basis by the importer through a portal developed by dot named saralsanchar.the applicant can download system generated certificate after 48 hours of application. this certificate shall be accepted by the customs authorities. in case of violation of any conditions mentioned in the self-declaration, the certificate generated will be cancelled and may entail appropriate action under applicable law. the customs officers can verify the authenticity of the certificate by scanning the qr code in the certificate to get an appropriate link to verify details of such certificate on saralsanchar portal. (refer CBIC instruction no.23/2021 dated 23-11-2021 vide f.no.401/74/2021-cus-iii).** gsm/cdma mobile handsets without or fake/duplicate imei/esn/meid no are prohibited as per ITC HS policy* Import of - executive telephone system, nsd/isd payphone, electronic telephone instrument, key telephone systems, 2-line feature phone, coin box telephone, terminals for connecting to pstn, clip phone, modem, g3 fax machine, isdn cpe, cordless telephone, pabx, sdh equipment, multiplexing equipment, pon ont, pon onu, pon olt and feedback devices - are subject to mandatory testing and certification. refer indian telegraph (amendment) rules, 2017 and dot ntfns. tec/01/2017-tc DT 04.07.2019 & 23.06.2020[CBIC instruction no. 15/2020-CUS DT 24-07-2020].* equipment type approval(eta) through self declaration is applicable for wireless equipment/ product operating in license exempt band with low transmission power and exempted from DGFT import license. such products may be imported by submitting eta certificate generated through the portal saralsanchar.gov.in. refer dots letter eta-wpc/policy/2018-19 dated 12-04-2019 & r-11018/05/2019-pp dated 29-03-2019.* vfy, extended producers responsibility (epr) authorization, for import of parts/consumables/spares of telephones/pay telephone/cordless telephone/cellular telephones. refer schedule-i of e-waste manegement rules, 2022. refer G.S.R. 801 (e) 02-11-2022. epr does not apply to micro enterprises as defined in msme development act, 2006.* enode b and antenna used at base transceiver station/ node b/ enodeb in a wireless telecommunication network, merit classification under 85176290. refer instructions 01/2018-CUS DT 15-01-2018 and 08/2017-CUS DT 17-06-2017.*"
From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.
Import policy (DGFT ITC(HS))
- Free under DGFT 54/2015-2020 of 9 Feb 2022.
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 18%.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 490 | All goods | 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 |
|---|---|---|---|
| 8517 | Telephone 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 | — | — |
| 851701 | Cellular Mobile Phones, with or without accessories | 4% | Rs. 350 per Piece |
| 851799 | Others | 1% | — |
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): Rs. 2.3 per u, until 31 Dec 2026.
- RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): Rs. 1.4 per u, 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 8517 79, and China's below.
China: the same goods (8517 79)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 8517 79. 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 |
|---|---|---|---|---|---|---|
| 8517.79.30.00 | For 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.
Every Chinese code in full
8517.79.30Parts for smartphones and other hand-held (including vehicular) wireless telephones (excluding antennas)
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
Excluding antennas天线除外
- Unit
- kg
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 17%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- 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.Application (for XX brand XX machine or universal for XX machine, etc.)用途(适用于XX品牌XX机或通用于XX机等)
- 3.For display screens or modules, declare size (inches)显示屏或显示模块请申报尺寸(英寸)
- 4.Display screens or modules, please declare type (e.g., LED, OLED, etc.)显示屏或显示模块请申报种类(如LED、OLED等)
- 5.For display screens or modules, please declare if secondary processing is required显示屏或显示模块请申报是否需要二次加工
- 6.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 7.Model型号
- 8.GTIN
- 9.CAS
- 10.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- 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
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 0%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 8517793000999For smartphones and other hand-held (including vehicular) wireless telephones (excluding antennas)智能手机及其他手持(包括车载)式无线电话机用(天线除外)
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 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 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.