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

HS 8521Video recording or reproducing apparatus, whether or not incorporating a video tuner

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

Codes under this heading

2 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
8521 10Magnetic tape-type10%18%units
8521 90Other10% 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 12 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 20 Oct 2026.

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

  • Free: 12 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. 493Video recording or reproducing apparatus, whether or not incorporating a video tuner18%

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
8521Video recording or reproducing apparatus, whether or not incorporating a video tuner1%—

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: 12 tariff items

China: the same goods (8521)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 9 in force and 7 expired under 8521. 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
8521.10.11.00Broadcast-type video tape recorders广播级磁带录像机0%APTA rate, with an APTA certificate of origin0%13%13%None
8521.10.19.00Other magnetic tape-type video recorders其他磁带型录像机0%APTA rate, with an APTA certificate of origin0%13%13%L
8521.10.20.00Videotape recorders磁带放像机0%APTA rate, with an APTA certificate of origin0%13%13%L
8521.90.11.00Video compact disc (VCD) players视频高密光盘(VCD)播放机0%APTA rate, with an APTA certificate of origin0%13%13%AL
8521.90.12.00Other digital versatile disc (DVD) players其他数字化视频光盘(DVD)播放机0%APTA rate, with an APTA certificate of origin0%13%13%AL
8521.90.19.00Other laser disc players其他激光视盘播放机0%APTA rate, with an APTA certificate of origin0%13%13%AL
8521.90.90.10Metal master production equipment for optical disc manufacturing用于光盘生产的金属母盘生产设备0%APTA rate, with an APTA certificate of origin0%13%13%None
8521.90.90.20Disc-type broadcast-quality video recorders光盘型广播级录像机0%APTA rate, with an APTA certificate of origin0%13%13%6
8521.90.90.90Other apparatus for recording or reproducing video signals其他视频信号录制或重放设备0%APTA rate, with an APTA certificate of origin0%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.

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

Previous8519Sound recording or reproducing apparatusOne 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 articlesNext8522Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521

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.