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

HS 8524 99Flat panel display modules, whether or not incorporating touch-sensitive screens: 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
15%
4 tariff items
GST now
18%
Import policy
Free
Export policy
Free
Unit
units
Duty in China
0% to 8%
On Indian goods
Search codesDuty abroadRates as on 20 Oct 2026

Codes under this subheading

4 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
8524 99 10For the goods of sub-heading 8471 30 or 8471 4115%18%units
8524 99 20For the goods of sub-heading 8517 13 or 8517 1415%18%units
8524 99 30For the goods of sub-heading 8528 72 or 8528 7315%18%units
8524 99 90Other15%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 4 tariff items: 15%. 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: 4 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. 496Flat Panel Display Modules, Whether or Not Incorporating Touch-Sensitive Screens18%

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
8524Flat panel display modules, whether or not incorporating touch-sensitive screens1%—

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: 4 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 8524 99, and China's below.

China: the same goods (8524 99)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 5 in force under 8524 99. 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
8524.99.10.00Plasma display panels for television receivers电视机用等离子显像组件0%APTA rate, with an APTA certificate of origin0%13%13%None
8524.99.21.00Light-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 origin5%13%13%None
8524.99.29.00Other 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
8524.99.90.10Electronic 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 MFN8%13%13%None
8524.99.90.90Other 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.

Every Chinese code in full

8524.99.10Other plasma display modules for television receivers

8524.99.10.00Plasma display panels for television receivers电视机用等离子显像组件

With drivers or control circuits, whether or not incorporating touch screens含驱动器或控制电路,不论是否装有触摸屏

Unit
piece / 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
2 Apr 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 (actual application scenario, e.g., for vehicles)用途(实际应用场景,如车用)
  • 3.Flat panel display modules (plasma, LED, etc.)平面显示模组类型(等离子、发光二极管等)
  • 4.With or without drivers or control circuits是否含驱动器或控制电路
  • 5.Dimensions尺寸
  • 6.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 7.Model型号
  • 8.GTIN
  • 9.CAS
  • 10.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
2.3%
New Zealand
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
12%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
3%
Ecuador
3%
Serbia
0%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
0%
RCEP rates
Australia
11.3%
Brunei
11.3%
Cambodia
11.3%
Laos
11.3%
Malaysia
11.3%
New Zealand
12%
Singapore
11.3%
Thailand
11.3%
Vietnam
11.3%
Indonesia
11.3%
Philippines
11.3%
Myanmar
11.3%
CIQ codes
  • 8524991000101Plasma display modules for TV (with drivers or control circuits, whether or not with touch screen) (Category I other TV receiving, transmitting apparatus and parts thereof)电视机用等离子显像组件(含驱动器或控制电路,不论是否装有触摸屏)(Ⅰ类其它电视接收、发送装置及其零件)
  • 8524991000102Plasma display modules for TV (with drivers or control circuits, whether or not with touch screen) (Category II other TV receiving, transmitting apparatus and parts thereof)电视机用等离子显像组件(含驱动器或控制电路,不论是否装有触摸屏)(Ⅱ类其它电视接收、发送装置及其零件)
  • 8524991000103Plasma display modules for TV (with drivers or control circuits, whether or not with touch screen) (Category III other TV receiving, transmitting apparatus and parts thereof)电视机用等离子显像组件(含驱动器或控制电路,不论是否装有触摸屏)(Ⅲ类其它电视接收、发送装置及其零件)

8524.99.21Other light-emitting diode flat panel display modules for television sets

8524.99.21.00Light-emitting diode modules for television receivers电视机用发光二极管模组

With drivers or control circuits, whether or not incorporating touch screens含驱动器或控制电路,不论是否装有触摸屏

Unit
piece / kg
MFN import duty
5%
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

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 (actual application scenario, e.g., for vehicles)用途(实际应用场景,如车用)
  • 3.Flat panel display modules (plasma, LED, etc.)平面显示模组类型(等离子、发光二极管等)
  • 4.With or without drivers or control circuits是否含驱动器或控制电路
  • 5.Dimensions尺寸
  • 6.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 7.Model型号
  • 8.GTIN
  • 9.CAS
  • 10.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
2.3%
New Zealand
0%
Peru
0%
Switzerland
0%
Iceland
0%
Australia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
12%
Ecuador
6%
Serbia
0%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
3.3%
RCEP rates
Australia
5%
Brunei
5%
Cambodia
5%
Laos
5%
Malaysia
5%
New Zealand
5%
Singapore
5%
Thailand
5%
Vietnam
5%
Indonesia
5%
Philippines
5%
Myanmar
5%
CIQ codes
  • 8524992100101Light-emitting diode modules for television receivers (incorporating drivers or control circuits, whether or not incorporating touch screens) (Class I other television reception or transmission apparatus and parts thereof)电视机用发光二极管模组(含驱动器或控制电路,不论是否装有触摸屏)(Ⅰ类其它电视接收、发送装置及其零件)
  • 8524992100102Light-emitting diode modules for television receivers (incorporating drivers or control circuits, whether or not incorporating touch screens) (Class II other television reception or transmission apparatus and parts thereof)电视机用发光二极管模组(含驱动器或控制电路,不论是否装有触摸屏)(Ⅱ类其它电视接收、发送装置及其零件)
  • 8524992100103Light-emitting diode modules for television receivers (incorporating drivers or control circuits, whether or not incorporating touch screens) (Class III other television reception or transmission apparatus and parts thereof)电视机用发光二极管模组(含驱动器或控制电路,不论是否装有触摸屏)(Ⅲ类其它电视接收、发送装置及其零件)

8524.99.29Flat panel display modules of light-emitting diodes, n.e.s.

8524.99.29.00Other light-emitting diode modules其他发光二极管模组

With drivers or control circuits, whether or not incorporating touch screens含驱动器或控制电路,不论是否装有触摸屏

Unit
piece / kg
MFN import duty
0%
Provisional import duty
None
General import duty
64%
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 (actual application scenario, e.g., for vehicles)用途(实际应用场景,如车用)
  • 3.Flat panel display modules (plasma, LED, etc.)平面显示模组类型(等离子、发光二极管等)
  • 4.With or without drivers or control circuits是否含驱动器或控制电路
  • 5.Dimensions尺寸
  • 6.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 7.Model型号
  • 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
  • 8524992900999Other light-emitting diode modules (with drivers or control circuits, whether or not incorporating touch screens)其他发光二极管模组(含驱动器或控制电路,不论是否装有触摸屏)

8524.99.90Flat panel display modules, n.e.s.

8524.99.90.10Electronic 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

With drivers or control circuits, whether or not incorporating touch screens含驱动器或控制电路,不论是否装有触摸屏

Unit
piece / kg
MFN import duty
8%
Provisional import duty
0%
General import duty
40%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
15 Sep 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 (actual application scenario, e.g., for vehicles)用途(实际应用场景,如车用)
  • 3.Flat panel display modules (plasma, LED, etc.)平面显示模组类型(等离子、发光二极管等)
  • 4.With or without drivers or control circuits是否含驱动器或控制电路
  • 5.Dimensions尺寸
  • 6.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 7.Model型号
  • 8.GTIN
  • 9.CAS
  • 10.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
1.8%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
4.8%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
3.2%
Ecuador
0%
Serbia
5.6%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
9%
Brunei
9%
Cambodia
9%
South Korea
9%
Laos
9%
Malaysia
9%
New Zealand
9.6%
Singapore
9%
Thailand
9%
Vietnam
9%
Japan
9.1%
Indonesia
9%
Philippines
9%
Myanmar
9%
CIQ codes
  • 8524999010999Electronic ink displays for apparatus of heading 85.31 or 85.43 (with drivers or control circuits, whether or not incorporating touch screens)专用于或主要用于税目85.31、85.43所列装置用电子墨水屏(含驱动器或控制电路,不论是否装有触摸屏)
8524.99.90.90Other flat panel display modules其他平板显示模组

With drivers or control circuits, whether or not incorporating touch screens含驱动器或控制电路,不论是否装有触摸屏

Unit
piece / kg
MFN import duty
8%
Provisional import duty
None
General import duty
40%
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 (actual application scenario, e.g., for vehicles)用途(实际应用场景,如车用)
  • 3.Flat panel display modules (plasma, LED, etc.)平面显示模组类型(等离子、发光二极管等)
  • 4.With or without drivers or control circuits是否含驱动器或控制电路
  • 5.Dimensions尺寸
  • 6.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 7.Model型号
  • 8.GTIN
  • 9.CAS
  • 10.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
1.8%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
4.8%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
3.2%
Ecuador
0%
Serbia
5.6%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
9%
Brunei
9%
Cambodia
9%
South Korea
9%
Laos
9%
Malaysia
9%
New Zealand
9.6%
Singapore
9%
Thailand
9%
Vietnam
9%
Japan
9.1%
Indonesia
9%
Philippines
9%
Myanmar
9%
CIQ codes
  • 8524999090999Other flat panel display modules (with drivers or control circuits, whether or not incorporating touch screens)其他平板显示模组(含驱动器或控制电路,不论是否装有触摸屏)

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

Previous8524 92Of organic light-emitting diodes (OLED)One level up8524Flat panel display modules, whether or not incorporating touch-sensitive screensNext8525 50Transmission 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.