Subheading · Chapter 85 · Section XVI, Machinery and mechanical appliances
HS 8519 89Sound recording or reproducing apparatus: other
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%
- 5 tariff items
- GST now
- 18%
- Import policy
- Free
- Export policy
- Free
- Unit
- units
- Duty in China
- 0%
- On Indian goods
Codes under this subheading
5 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 8519 89 10 | Audio Compact disc player | 10% | 18% | units |
| 8519 89 20 | Compact disc changer including mini disc player or laser disc player | 10% | 18% | units |
| 8519 89 30 | Time Code recorder | 10% | 18% | units |
| 8519 89 40 | MP-3 player | 10% | 18% | units |
| 8519 89 90 | Others | 10% | 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 5 tariff items: 10%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 20 Oct 2026. 1 earlier measure has ended.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 5 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
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 492 | Sound recording or reproducing apparatus | 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 |
|---|---|---|---|
| 8519 | Sound recording or reproducing apparatus | 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 policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 5 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 8519 89, and China's below.
China: the same goods (8519 89)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 8519 89. 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 |
|---|---|---|---|---|---|---|
| 8519.89.10.00 | Other record players, without sound recording device, whether or not incorporating loudspeakers不带录制装置的其他唱机,不论是否带有扬声器 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | AL |
| 8519.89.90.00 | Other sound recording or reproducing apparatus其他声音录制或重放设备 | 0%APTA rate, with an APTA certificate of origin | 0% | 13% | 13% | 6AL |
- 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
8519.89.10Other record players, without sound recording device, whether or not incorporating loudspeakers
8519.89.10.00Other record players, without sound recording device, whether or not incorporating loudspeakers不带录制装置的其他唱机,不论是否带有扬声器
Excluding those using magnetic, optical or semiconductor media使用磁性、光学或半导体媒体的除外
- Unit
- unit / kg
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 130%
- 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
- AInbound goods clearance (inspection and quarantine)入境货物通关单
Inspection and quarantine
- LCivil commodities inbound verification (CCC)民用商品入境验证
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Medium used使用媒介
- 3.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 4.Model型号
- 5.GTIN
- 6.CAS
- 7.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 24%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 12%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 18%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 20%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 0%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 8519891000101Other record-players without a sound recording device, with or without loudspeakers (excluding those using magnetic, optical or semiconductor media) (Class I players)不带录制装置的其他唱机,不论是否带有扬声器(使用磁性、光学或半导体媒体的除外)(Ⅰ类放音机)
- 8519891000102Other record-players without a sound recording device, with or without loudspeakers (excluding those using magnetic, optical or semiconductor media) (Class II players)不带录制装置的其他唱机,不论是否带有扬声器(使用磁性、光学或半导体媒体的除外)(Ⅱ类放音机)
- 8519891000103Other record-players without a sound recording device, with or without loudspeakers (excluding those using magnetic, optical or semiconductor media) (Class III players)不带录制装置的其他唱机,不论是否带有扬声器(使用磁性、光学或半导体媒体的除外)(Ⅲ类放音机)
8519.89.90Other sound recording or reproducing apparatus
8519.89.90.00Other sound recording or reproducing apparatus其他声音录制或重放设备
Excluding those using magnetic, optical or semiconductor media使用磁性、光学或半导体媒体的除外
- Unit
- unit / kg
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 80%
- 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
- 6Old mechanical and electrical products banned from import旧机电产品禁止进口
- AInbound goods clearance (inspection and quarantine)入境货物通关单
Inspection and quarantine
- LCivil commodities inbound verification (CCC)民用商品入境验证
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Medium used使用媒介
- 3.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 4.Model型号
- 5.GTIN
- 6.CAS
- 7.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 4.8%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 4%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 12%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 10%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 0%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 8519899000101Other sound recording or reproducing apparatus (excluding those using magnetic, optical or semiconductor media) (Class I sound recorders)其他声音录制或重放设备(使用磁性、光学或半导体媒体的除外)(Ⅰ类录音机)
- 8519899000102Other sound recording or reproducing apparatus (excl. using magnetic, optical or semiconductor media) (Class II recorders)其他声音录制或重放设备(使用磁性、光学或半导体媒体的除外)(Ⅱ类录音机)
- 8519899000103Other sound recording or reproducing apparatus (excl. using magnetic, optical or semiconductor media) (Class III recorders)其他声音录制或重放设备(使用磁性、光学或半导体媒体的除外)(Ⅲ类录音机)
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'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
- 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.