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

HS 8518Microphones 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 loudspeakers: audio-frequency electric amplifiers: electric sound amplifier sets

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

Codes under this heading

8 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
8518 10 00Microphones and stands therefor15%18%units
8518 21Single loudspeakers, mounted in their enclosures20%18%kg
8518 22Multiple loudspeakers, mounted in the same enclosures20%18%kg
8518 29Other20%18%kg
8518 30Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers20%18%kg
8518 40 00Audio-frequency electric amplifiers15%18%units
8518 50 00Electric sound amplifier sets10%18%units
8518 90 00Parts15%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 14 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: 13 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. 491Microphones and stands therefore; 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 loudspeakers; audio-frequency electric amplifiers; electric sound amplifier set18%

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
8518Microphones 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 loudspeakers; audio-frequency electric amplifiers; electric sound amplifier sets1%—

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: 14 tariff items

China: the same goods (8518)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 8 in force and 8 expired under 8518. 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
8518.10.00.00Microphones and their stands传声器(麦克风)及其座架0%MFN rate (no APTA concession on this line)0%13%13%None
8518.21.00.00Single speaker enclosures单喇叭音箱0%MFN rate (no APTA concession on this line)0%13%13%L
8518.22.00.00Multiple speaker enclosures多喇叭音箱0%MFN rate (no APTA concession on this line)0%13%13%L
8518.29.00.00Other loudspeakers其他扬声器0%MFN rate (no APTA concession on this line)0%13%13%None
8518.30.00.00Headphones, earphones耳机、耳塞机0%MFN rate (no APTA concession on this line)0%13%13%None
8518.40.00.00Other audio amplifiers其他音频扩大器0%MFN rate (no APTA concession on this line)0%13%13%None
8518.50.00.00Electric sound amplifier sets电气扩音机组0%MFN rate (no APTA concession on this line)0%13%13%L
8518.90.00.00Parts of goods of heading 85.18税目8518所列货品的零件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

Previous8517Telephone sets, smartphones and other telephones for cellular networks or for other wireless networks: other apparatus for the transmission or reception of vice, 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 8528One 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 articlesNext8519Sound recording or reproducing apparatus

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.