Heading · Chapter 85 · Section XVI, Machinery and mechanical appliances
HS 8524Flat panel display modules, whether or not incorporating touch-sensitive screens
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
- 15%
- 24 tariff items
- GST now
- 18%
- Import policy
- Free
- Export policy
- Free
- Unit
- units
- Duty in China
- 0% to 8%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
6 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 24 tariff items: 15%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026. 1 earlier measure has ended.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 23 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. 496 | Flat Panel Display Modules, Whether or Not Incorporating Touch-Sensitive Screens | 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 |
|---|---|---|---|
| 8524 | Flat panel display modules, whether or not incorporating touch-sensitive screens | 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 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 24 tariff items
China: the same goods (8524)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 28 in force and 3 expired under 8524. 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 |
|---|---|---|---|---|---|---|
| 8524.11.00.00 | Liquid crystal modules without drivers or control circuits不含驱动器或控制电路的液晶模组 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 8524.12.00.00 | Organic LED modules, not incorporating drivers or control circuits不含驱动器或控制电路的有机发光二极管模组 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 8524.19.10.00 | Plasma display panels for television receivers, without drivers or control circuits不含驱动器或控制电路的电视机用等离子显像组件 | 0%APTA rate, with an APTA certificate of origin | 0% | 13% | 13% | None |
| 8524.19.21.00 | Light-emitting diode modules for television receivers, without drivers or control circuits不含驱动器或控制电路的电视机用发光二极管模组 | 3.3%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | None |
| 8524.19.29.00 | Other LED modules, not incorporating drivers or control circuits不含驱动器或控制电路的其他发光二极管模组 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8524.19.90.10 | Uncut e-ink screens未切割的电子墨水屏 | 0%China's provisional rate, lower than MFN | 8% | 13% | 13% | None |
| 8524.19.90.90 | Other flat panel modules, without drivers or control circuits不含驱动器或控制电路的其他平板模组 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 8524.91.10.00 | Liquid crystal modules solely or principally used with apparatus of heading 85.17专用于或主要用于税目85.17所列装置的液晶模组 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8524.91.20.20 | Liquid crystal flat panel display modules for radar and radio navigation equipment用于雷达设备及无线电导航设备用的液晶平板显示模组 | 0%APTA rate, with an APTA certificate of origin | 0% | 13% | 13% | None |
| 8524.91.20.90 | Other liquid crystal modules solely or principally used for apparatus of heading 85.19, 85.21, 85.25, 85.26 or 85.27其他专用于或主要用于税目85.19、85.21、85.25、85.26或85.27所列设备的液晶模组 | 0%APTA rate, with an APTA certificate of origin | 0% | 13% | 13% | None |
| 8524.91.30.00 | Liquid crystal modules designed solely or principally for apparatus of heading 85.35, 85.36 or 85.37专用或主要用于税目85.35、85.36或85.37所列装置的液晶模组 | 7%MFN rate (no APTA concession on this line) | 7% | 13% | 13% | None |
| 8524.91.40.00 | Liquid crystal modules solely or principally used for vehicles of headings 87.01 to 87.05专用于或主要用于税目87.01至87.05所列车辆的液晶模组 | 5.4%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | 6 |
| 8524.91.90.10 | Liquid crystal modules with touch screen, solely for tablet computers and laptop computers专用于平板电脑和笔记本电脑的带触摸屏的液晶模组 | 0%China's provisional rate, lower than MFN | 5% | 13% | 13% | None |
| 8524.91.90.90 | Other LCD modules其他液晶模组 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 8524.92.10.00 | Organic light-emitting diode modules solely or principally for apparatus of heading 85.17专用于或主要用于税目85.17所列装置的有机发光二极管模组 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8524.92.20.20 | Organic light-emitting diode flat panel display modules for radar and radio navigational aid apparatus用于雷达设备及无线电导航设备用的有机发光二极管平板显示模组 | 0%APTA rate, with an APTA certificate of origin | 0% | 13% | 13% | None |
| 8524.92.20.90 | Other organic light-emitting diode modules solely or principally used for apparatus of heading 85.19, 85.21, 85.25, 85.26 or 85.27其他专用于或主要用于税目85.19、85.21、85.25、85.26或85.27所列设备的有机发光二极管模组 | 0%APTA rate, with an APTA certificate of origin | 0% | 13% | 13% | None |
| 8524.92.30.00 | Organic light-emitting diode modules solely or principally for apparatus of heading 85.35, 85.36 or 85.37专用于或主要用于税目85.35、85.36或85.37所列装置的有机发光二极管模组 | 7%MFN rate (no APTA concession on this line) | 7% | 13% | 13% | None |
| 8524.92.40.00 | Organic light-emitting diode modules designed solely or principally for vehicles of headings 87.01 to 87.05专用于或主要用于税目87.01至87.05所列车辆的有机发光二极管模组 | 5.4%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | 6 |
| 8524.92.50.00 | Organic light-emitting diode (OLED) modules for television receivers电视接收机用的有机发光二极管模组 | 5%China's provisional rate, lower than MFN | 15% | 13% | 13% | None |
| 8524.92.60.00 | Organic light-emitting diode modules solely or principally for other monitors of heading 85.28专用于或主要用于税目85.28所列其他监视器的有机发光二极管模组 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8524.92.90.10 | Organic light-emitting diode (OLED) flat panel display modules, specially designed or primarily for extended reality (XR) equipment (size < 1.5 inches, designed brightness > 3000 cd/m², pixel density (PPI) > 3000)专用或主要用于扩展现实(XR)设备的有机发光二极管平板显示模组(尺寸<1.5英寸,设计亮度>3000坎德拉每平方米,像素密度(PPI)>3000) | 4%China's provisional rate, lower than MFN | 8% | 13% | 13% | None |
| 8524.92.90.90 | Other organic light-emitting diode (OLED) modules其他有机发光二极管(OLED)模组 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 8524.99.10.00 | Plasma display panels for television receivers电视机用等离子显像组件 | 0%APTA rate, with an APTA certificate of origin | 0% | 13% | 13% | None |
| 8524.99.21.00 | Light-emitting diode modules for television receivers电视机用发光二极管模组 | 3.3%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | None |
| 8524.99.29.00 | Other light-emitting diode modules其他发光二极管模组 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8524.99.90.10 | Electronic ink screens solely or principally for apparatus of heading 85.31 or 85.43专用于或主要用于税目85.31、85.43所列装置用电子墨水屏 | 0%China's provisional rate, lower than MFN | 8% | 13% | 13% | None |
| 8524.99.90.90 | Other flat panel display modules其他平板显示模组 | 8%MFN rate (no APTA concession on this line) | 8% | 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
Previous8523Discs, 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 37One 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 articlesNext8525Transmission apparatus for radio-broadcasting or television, whether or not incorporation reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders
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.