Subheading · Chapter 85 · Section XVI, Machinery and mechanical appliances
HS 8523 29Discs, tapes, solid-state non-volatile storage devices, smart cards and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of chapter 37 magnetic media: 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%
- 9 tariff items
- GST now
- 18%
- or 5% for some goods
- Import policy
- Free
- Export policy
- Free
- Unit
- units
- Duty in China
- 0%
- On Indian goods
Codes under this subheading
9 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 |
|---|---|---|---|---|
| 8523 29 10 | Audio cassettes | 10% | 18% | units |
| 8523 29 20 | Video cassettes | 10% | 18% | units |
| 8523 29 30 | Video magnetic tape including those in hubs and reels, rolls, pancakes and jumbo rolls | 10% | 18% | units |
| 8523 29 40 | ¾” and 1” video cassettes | 10% | 18% | units |
| 8523 29 50 | ½” video cassettes suitable to work with betacam, betacam SP/M II and VHS type VCR | 10% | 18% | units |
| 8523 29 60 | Other video cassettes and tapes ¾” and 1” video cassettes | 10% | 18% | units |
| 8523 29 70 | All kinds of Magnetic discs | 10% | 18% | units |
| 8523 29 80 | Cartridge tape | 10% | 18% | units |
| 8523 29 90 | Other | 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 9 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. 3 earlier measures have ended.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 9 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 18%, or 5% for some goods.
- Until 21 September 2025 18%, or 12% for some goods.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 495 | Discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37 | 18% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 437 | Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power-based devices; (c) Solar power generator; (d) Wind mills, Wind Operated Electricity Generator (WOEG); (e) Waste to energy plants / devices; (f) Solar lantern / solar lamp; (g) Ocean waves/tidal waves energy devices/plants; (h) Photo voltaic cells, whether or not assembled in modules or made up into panels. Explanation:- If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 8/2017- Integrated Tax (Rate), dated 28th June, 2017 [G.S.R. 683(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 387 | Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps | 18% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 473 | E-waste Explanation.- For the purpose of this entry, E-waste means electrical and electronic equipment listed in Schedule I of the E- Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 12% or 18% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5% or 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 |
|---|---|---|---|
| 8523 | Discs, tapes, solid state non volatile storage devices “smart cards” and other media for the recording of sound or of other phenolmena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37 | 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: 9 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 8523 29, and China's below.
China: the same goods (8523 29)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 15 in force and 3 expired under 8523 29. 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 |
|---|---|---|---|---|---|---|
| 8523.29.11.00 | Unrecorded discs未录制磁盘 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8523.29.19.00 | Recorded discs已录制磁盘 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | None |
| 8523.29.21.00 | Unrecorded magnetic tapes, of a width not exceeding 4 mm未录制的宽度不超过4毫米的磁带 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8523.29.22.00 | Unrecorded magnetic tapes, of a width exceeding 4 mm but not exceeding 6.5 mm未录制的宽度超过4毫米,但不超过6.5毫米的磁带 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8523.29.23.00 | Unrecorded magnetic tapes, of a width exceeding 6.5 mm未录制的宽度超过6.5毫米的磁带 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8523.29.28.10 | Magnetic tapes with human genetic resource information for reproducing sound or image含人类遗传资源信息资料的重放声音或图像信息的磁带 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | V |
| 8523.29.28.20 | Magnetic tapes for reproducing sound or image information, recorded with broadcast, film or television programmes录有广播电影电视节目的重放声音或图像信息的磁带 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | b |
| 8523.29.28.90 | Other magnetic tapes for reproducing sound or images其他重放声音或图像信息的磁带 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | f |
| 8523.29.29.10 | Other magnetic tapes containing human genetic resource information其他含人类遗传资源信息资料的磁带 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | V |
| 8523.29.29.20 | Other magnetic tapes, recorded with broadcasting, cinematographic or television programmes录有广播电影电视节目的其他磁带 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | b |
| 8523.29.29.90 | Other recorded tapes已录制的其他磁带 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | f |
| 8523.29.90.10 | Other magnetic media containing human genetic resource information其他含人类遗传资源信息资料的磁性媒体 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | V |
| 8523.29.90.20 | Other magnetic media recorded with radio, television or cinema programmes其他录有广播电影电视节目的磁性媒体 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | b |
| 8523.29.90.30 | Other recorded magnetic media其他已录制磁性媒体 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | f |
| 8523.29.90.90 | Other magnetic media其他磁性媒体 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 9% | f |
- 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
8523.29.11Unrecorded discs
8523.29.11.00Unrecorded discs未录制磁盘
- Unit
- piece / kg
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 14%
- 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.Use用途
- 3.Recording function是否录制
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 5.Model型号
- 6.Type of recorded content录制内容类型
- 7.GTIN
- 8.CAS
- 9.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
- 8523291100999Unrecorded discs未录制磁盘
8523.29.19Recorded discs
8523.29.19.00Recorded discs已录制磁盘
- Unit
- piece / kg
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 14%
- Import VAT
- 9%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 9%
- Updated by China
- 10 Oct 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.Use用途
- 3.Recording function是否录制
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 5.Model型号
- 6.Type of recorded content录制内容类型
- 7.GTIN
- 8.CAS
- 9.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
- 8523291900999Recorded discs已录制磁盘
8523.29.21Unrecorded magnetic tapes, of a width ≤ 4 mm
8523.29.21.00Unrecorded magnetic tapes, of a width not exceeding 4 mm未录制的宽度不超过4毫米的磁带
- Unit
- reel / 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
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.Use用途
- 3.Recording function是否录制
- 4.Tape width磁带宽度
- 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 6.Model型号
- 7.Type of recorded content录制内容类型
- 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
- 8523292100999Unrecorded magnetic tapes, of a width not exceeding 4 mm未录制的宽度不超过4毫米的磁带
8523.29.22Unrecorded magnetic tapes, of a width > 4 mm but ≤ 6.5 mm
8523.29.22.00Unrecorded magnetic tapes, of a width exceeding 4 mm but not exceeding 6.5 mm未录制的宽度超过4毫米,但不超过6.5毫米的磁带
- Unit
- reel / 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
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.Use用途
- 3.Recording function是否录制
- 4.Tape width磁带宽度
- 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 6.Model型号
- 7.Type of recorded content录制内容类型
- 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
- 8523292200999Unrecorded magnetic tapes, of a width exceeding 4 mm but not exceeding 6.5 mm未录制的宽度超过4毫米,但不超过6.5毫米的磁带
8523.29.23Unrecorded magnetic tapes, of a width > 6.5 mm
8523.29.23.00Unrecorded magnetic tapes, of a width exceeding 6.5 mm未录制的宽度超过6.5毫米的磁带
- Unit
- reel / kg
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 20%
- 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.Use用途
- 3.Recording function是否录制
- 4.Tape width磁带宽度
- 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 6.Model型号
- 7.Type of recorded content录制内容类型
- 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
- 8523292300999Unrecorded magnetic tapes, of a width exceeding 6.5 mm未录制的宽度超过6.5毫米的磁带
8523.29.28Magnetic tapes for reproducing sound or image information
8523.29.28.10Magnetic tapes with human genetic resource information for reproducing sound or image含人类遗传资源信息资料的重放声音或图像信息的磁带
- Unit
- reel / kg
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 130%
- Import VAT
- 9%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 9%
- Updated by China
- 10 Oct 2026
Licences and certificates
- VHuman genetic resources export certificate人类遗传资源材料出口出境证明
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.Use用途
- 3.Recording function是否录制
- 4.Tape width磁带宽度
- 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 6.Model型号
- 7.Type of recorded content录制内容类型
- 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
- 2%
- 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
- 5%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 0%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 8523292810999Magnetic tapes with human genetic resource information for reproducing sound or image含人类遗传资源信息资料的重放声音或图像信息的磁带
8523.29.28.20Magnetic tapes for reproducing sound or image information, recorded with broadcast, film or television programmes录有广播电影电视节目的重放声音或图像信息的磁带
- Unit
- reel / kg
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 130%
- Import VAT
- 9%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 9%
- Updated by China
- 10 Oct 2026
Licences and certificates
- bRelease form for imported advertising films and TV programmes进口广告电影电视节目带(片)提取单
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.Use用途
- 3.Recording function是否录制
- 4.Tape width磁带宽度
- 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 6.Model型号
- 7.Type of recorded content录制内容类型
- 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
- 2%
- 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
- 5%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 0%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 8523292820999Magnetic tapes for reproducing sound or image information, recorded with broadcast, film or television programmes录有广播电影电视节目的重放声音或图像信息的磁带
8523.29.28.90Other magnetic tapes for reproducing sound or images其他重放声音或图像信息的磁带
- Unit
- reel / kg
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 130%
- Import VAT
- 9%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 9%
- Updated by China
- 10 Oct 2026
Licences and certificates
- fRecord certificate for discs processed abroad; audio-visual products import approval赴境外加工光盘进口备案证明,音像制品(成品)进口批准单
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.Use用途
- 3.Recording function是否录制
- 4.Tape width磁带宽度
- 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 6.Model型号
- 7.Type of recorded content录制内容类型
- 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
- 2%
- 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
- 5%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 0%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 8523292890999Other magnetic tapes for reproducing sound or images其他重放声音或图像信息的磁带
8523.29.28.00Magnetic tapes for reproducing sound or images (recorded audio or video tapes)重放声音或图像信息的磁带(已录制的录音带、录像带 )Expired
Recorded sound tapes, video tapes已录制的录音带、录像带
- Unit
- reel / kg
- MFN import duty
- 2.5%
- Provisional import duty
- None
- General import duty
- 130%
- Import VAT
- 10%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 10%
- Updated by China
- 30 Dec 2018
Licences and certificates
- ZAudio-visual products import approval or programme release form音像制品进口批准单或节目提取单
Inspection and quarantine
None.
What the customs declaration must state
Not listed.
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 3%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 5.3%
- Georgia
- 0%
- Mauritius
- 0%
CIQ codes
- 8523292800999Magnetic tapes for reproducing sound or images (recorded audio or video tapes)重放声音或图像信息的磁带(已录制的录音带、录像带)
8523.29.29Other recorded tapes
8523.29.29.10Other magnetic tapes containing human genetic resource information其他含人类遗传资源信息资料的磁带
- Unit
- reel / kg
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 14%
- Import VAT
- 9%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 9%
- Updated by China
- 10 Oct 2026
Licences and certificates
- VHuman genetic resources export certificate人类遗传资源材料出口出境证明
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.Use用途
- 3.Recording function是否录制
- 4.Tape width磁带宽度
- 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 6.Model型号
- 7.Type of recorded content录制内容类型
- 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
- 8523292910999Other magnetic tapes containing human genetic resource information其他含人类遗传资源信息资料的磁带
8523.29.29.20Other magnetic tapes, recorded with broadcasting, cinematographic or television programmes录有广播电影电视节目的其他磁带
- Unit
- reel / kg
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 14%
- Import VAT
- 9%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 9%
- Updated by China
- 10 Oct 2026
Licences and certificates
- bRelease form for imported advertising films and TV programmes进口广告电影电视节目带(片)提取单
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.Use用途
- 3.Recording function是否录制
- 4.Tape width磁带宽度
- 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 6.Model型号
- 7.Type of recorded content录制内容类型
- 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
- 8523292920999Other magnetic tapes, recorded with broadcasting, cinematographic or television programmes录有广播电影电视节目的其他磁带
8523.29.29.90Other recorded tapes已录制的其他磁带
- Unit
- reel / kg
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 14%
- Import VAT
- 9%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 9%
- Updated by China
- 10 Oct 2026
Licences and certificates
- fRecord certificate for discs processed abroad; audio-visual products import approval赴境外加工光盘进口备案证明,音像制品(成品)进口批准单
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.Use用途
- 3.Recording function是否录制
- 4.Tape width磁带宽度
- 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 6.Model型号
- 7.Type of recorded content录制内容类型
- 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
- 8523292990999Other recorded tapes已录制的其他磁带
8523.29.29.00Other recorded tapes已录制的其他磁带Expired
- Unit
- reel / kg
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 14%
- Import VAT
- 16%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 10%
- Updated by China
- 30 Dec 2018
Licences and certificates
- ZAudio-visual products import approval or programme release form音像制品进口批准单或节目提取单
Inspection and quarantine
None.
What the customs declaration must state
Not listed.
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%
CIQ codes
- 8523292900999Other recorded tapes已录制的其他磁带
8523.29.90Other magnetic media
8523.29.90.10Other magnetic media containing human genetic resource information其他含人类遗传资源信息资料的磁性媒体
- Unit
- reel / kg
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 14%
- Import VAT
- 9%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 9%
- Updated by China
- 10 Oct 2026
Licences and certificates
- VHuman genetic resources export certificate人类遗传资源材料出口出境证明
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.Use用途
- 3.Recording function是否录制
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 5.Model型号
- 6.Type of recorded content录制内容类型
- 7.GTIN
- 8.CAS
- 9.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
- 8523299010999Other magnetic media containing human genetic resource information其他含人类遗传资源信息资料的磁性媒体
8523.29.90.20Other magnetic media recorded with radio, television or cinema programmes其他录有广播电影电视节目的磁性媒体
- Unit
- reel / kg
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 14%
- Import VAT
- 9%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 9%
- Updated by China
- 10 Oct 2026
Licences and certificates
- bRelease form for imported advertising films and TV programmes进口广告电影电视节目带(片)提取单
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.Use用途
- 3.Recording function是否录制
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 5.Model型号
- 6.Type of recorded content录制内容类型
- 7.GTIN
- 8.CAS
- 9.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
- 8523299020999Other magnetic media recorded with radio, television or cinema programmes其他录有广播电影电视节目的磁性媒体
8523.29.90.30Other recorded magnetic media其他已录制磁性媒体
- Unit
- reel / kg
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 14%
- Import VAT
- 9%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 9%
- Updated by China
- 10 Oct 2026
Licences and certificates
- fRecord certificate for discs processed abroad; audio-visual products import approval赴境外加工光盘进口备案证明,音像制品(成品)进口批准单
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.Use用途
- 3.Recording function是否录制
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 5.Model型号
- 6.Type of recorded content录制内容类型
- 7.GTIN
- 8.CAS
- 9.Other其他
8523.29.90.90Other magnetic media其他磁性媒体
- Unit
- reel / kg
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 14%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 9%
- Updated by China
- 10 Oct 2026
Licences and certificates
- fRecord certificate for discs processed abroad; audio-visual products import approval赴境外加工光盘进口备案证明,音像制品(成品)进口批准单
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.Use用途
- 3.Recording function是否录制
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 5.Model型号
- 6.Type of recorded content录制内容类型
- 7.GTIN
- 8.CAS
- 9.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
- 8523299090999Other magnetic media其他磁性媒体
8523.29.90.00Other magnetic media其他磁性媒体Expired
- Unit
- reel / kg
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 14%
- Import VAT
- 16%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 10%
- Updated by China
- 30 Dec 2018
Licences and certificates
- ZAudio-visual products import approval or programme release form音像制品进口批准单或节目提取单
Inspection and quarantine
None.
What the customs declaration must state
Not listed.
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%
CIQ codes
- 8523299000999Other magnetic media其他磁性媒体
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 18 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.