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

HS 8535 30Isolating switches and make-and-break switches

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 › Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts

Customs duty
10%
2 tariff items
GST now
18%
or 5% for some goods
Import policy
Free
Export policy
Free
Unit
units
Duty in China
8% to 10%
On Indian goods
Search codesDuty abroadRates as on 20 Oct 2026

Codes under this subheading

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
8535 30 10Of plastic10%18%units
8535 30 90Other10%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 2 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.

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

  • Free: 2 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

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 507Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts18%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 437Following 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 service5%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 387Parts 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 pumps18%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 473E-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 consumer18%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202512% or 18%1/2017-Central Tax (Rate)
From 22 Sep 20255% 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)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
8535Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lighting arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts——
853501Tinned/Untinned cables lugs/ sockets/ connections/ ferules/ terminal ends, made of copper2.2%Rs. 49 per Kg
853599Others1.7%—

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: 2 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 8535 30, and China's below.

China: the same goods (8535 30)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 6 in force and 4 expired under 8535 30. 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
8535.30.10.10Disconnecting switches and make-and-break switches, for a voltage of 72.5 kV to 220 kV, containing mercury72.5千伏≤电压≤220千伏的隔离开关及断续开关,含汞8%APTA rate, with an APTA certificate of origin10%13%13%89
8535.30.10.90Other disconnecting switches and make-and-break switches for 72.5 kV ≤ voltage ≤ 220 kV其他72.5千伏≤电压≤220千伏的隔离开关及断续开关8%APTA rate, with an APTA certificate of origin10%13%13%None
8535.30.20.10Disconnecting switches and make-and-break switches for a voltage of > 220 kV but ≤ 750 kV, containing mercury220千伏<电压≤750千伏隔离开关及断续开关,含汞10%MFN rate (no APTA concession on this line)10%13%13%89
8535.30.20.90Other disconnecting switches and make-and-break switches for a voltage of > 220 kV but ≤ 750 kV其他220千伏<电压≤750千伏隔离开关及断续开关10%MFN rate (no APTA concession on this line)10%13%13%None
8535.30.90.10Other disconnectors and make-and-break switches, containing mercury其他隔离开关及断续开关,含汞10%MFN rate (no APTA concession on this line)10%13%13%89
8535.30.90.90Other disconnectors and switch-disconnectors其他隔离开关及断续开关10%MFN rate (no APTA concession on this line)10%13%13%L
  • 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

8535.30.00

8535.30.00.00Disconnecting switches and make-and-break switches (for voltages exceeding 1000 V)隔离开关及断续开关(用于电压超过1000伏的线路 )Expired
Unit
None
MFN import duty
None
Provisional import duty
None
General import duty
None
Import VAT
None
Consumption tax
None
Export duty
None
Provisional export duty
None
Export VAT rebate
None
Updated by China
30 Dec 2018
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

8535.30.10Disconnecting switches and make-and-break switches, 72.5kV ≤ line voltage ≤ 220kV

8535.30.10.10Disconnecting switches and make-and-break switches, for a voltage of 72.5 kV to 220 kV, containing mercury72.5千伏≤电压≤220千伏的隔离开关及断续开关,含汞
Unit
piece / kg
MFN import duty
10%
Provisional import duty
None
General import duty
50%
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
  • 8Export prohibited禁止出口商品
  • 9Import prohibited禁止进口商品
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.Voltage电压
  • 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 5.Model型号
  • 6.GTIN
  • 7.CAS
  • 8.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
7%
Ecuador
4%
Serbia
4%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
8%
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
5.5%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 8535301010999Disconnecting switches and make-and-break switches, for a voltage of 72.5 kV to 220 kV, containing mercury72.5千伏≤电压≤220千伏的隔离开关及断续开关,含汞
8535.30.10.90Other disconnecting switches and make-and-break switches for 72.5 kV ≤ voltage ≤ 220 kV其他72.5千伏≤电压≤220千伏的隔离开关及断续开关
Unit
piece / kg
MFN import duty
10%
Provisional import duty
None
General import duty
50%
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.Voltage电压
  • 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 5.Model型号
  • 6.GTIN
  • 7.CAS
  • 8.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
7%
Ecuador
4%
Serbia
4%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
8%
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
5.5%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 8535301090999Other disconnecting switches and make-and-break switches for 72.5 kV ≤ voltage ≤ 220 kV其他72.5千伏≤电压≤220千伏的隔离开关及断续开关
8535.30.10.00Disconnecting switches and make-and-break switches for a voltage of ≥ 72.5 kV but ≤ 220 kV72.5千伏≤电压≤220千伏的隔离开关及断续开关Expired
Unit
piece / kg
MFN import duty
10%
Provisional import duty
None
General import duty
50%
Import VAT
13%
Consumption tax
None
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
4 Jan 2021
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.Voltage电压
  • 4.Brand品牌
  • 5.Model型号
  • 6.GTIN
  • 7.CAS
China's agreement rates
ASEAN
8%
Chile
0%
Pakistan
3%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
3.3%
Iceland
0%
Australia
0%
South Korea
3%
Georgia
0%
Mauritius
0%
CIQ codes
  • 8535301000999Disconnecting switches and make-and-break switches for a voltage of ≥ 72.5 kV but ≤ 220 kV72.5千伏≤电压≤220千伏的隔离开关及断续开关

8535.30.20Disconnecting switches and make-and-break switches, 220kV < line voltage ≤ 750kV

8535.30.20.10Disconnecting switches and make-and-break switches for a voltage of > 220 kV but ≤ 750 kV, containing mercury220千伏<电压≤750千伏隔离开关及断续开关,含汞
Unit
piece / kg
MFN import duty
10%
Provisional import duty
None
General import duty
50%
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
  • 8Export prohibited禁止出口商品
  • 9Import prohibited禁止进口商品
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.Voltage电压
  • 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 5.Model型号
  • 6.GTIN
  • 7.CAS
  • 8.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
7%
Ecuador
8.5%
Serbia
4%
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
5.5%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 8535302010999Disconnecting switches and make-and-break switches for a voltage of > 220 kV but ≤ 750 kV, containing mercury220千伏<电压≤750千伏隔离开关及断续开关,含汞
8535.30.20.90Other disconnecting switches and make-and-break switches for a voltage of > 220 kV but ≤ 750 kV其他220千伏<电压≤750千伏隔离开关及断续开关
Unit
piece / kg
MFN import duty
10%
Provisional import duty
None
General import duty
50%
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.Voltage电压
  • 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 5.Model型号
  • 6.GTIN
  • 7.CAS
  • 8.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
7%
Ecuador
8.5%
Serbia
4%
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
5.5%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 8535302090999Other disconnecting switches and make-and-break switches for a voltage of > 220 kV but ≤ 750 kV其他220千伏<电压≤750千伏隔离开关及断续开关
8535.30.20.00Disconnecting switches & make-and-break switches, for voltage > 220 kV but ≤ 750 kV220千伏<电压≤750千伏隔离开关及断续开关Expired
Unit
piece / kg
MFN import duty
10%
Provisional import duty
None
General import duty
50%
Import VAT
13%
Consumption tax
None
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
4 Jan 2021
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.Voltage电压
  • 4.Brand品牌
  • 5.Model型号
  • 6.GTIN
  • 7.CAS
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
3%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
3.3%
Iceland
0%
Australia
0%
South Korea
3%
Georgia
0%
Mauritius
0%
CIQ codes
  • 8535302000999Disconnecting switches & make-and-break switches, for voltage > 220 kV but ≤ 750 kV220千伏<电压≤750千伏隔离开关及断续开关

8535.30.90Isolating switches and make-and-break switches for a voltage exceeding 1,000 V but less than 72.5 kV, or exceeding 750 kV

8535.30.90.10Other disconnectors and make-and-break switches, containing mercury其他隔离开关及断续开关,含汞

For a voltage exceeding 1000V用于电压超过1000伏的线路

Unit
piece / kg
MFN import duty
10%
Provisional import duty
None
General import duty
50%
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
  • 8Export prohibited禁止出口商品
  • 9Import prohibited禁止进口商品
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.Voltage电压
  • 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 5.Model型号
  • 6.GTIN
  • 7.CAS
  • 8.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
7%
Ecuador
8.2%
Serbia
4%
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
5.5%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 8535309010999Other disconnecting switches and make-and-break switches, containing mercury (for a voltage exceeding 1000 V)其他隔离开关及断续开关,含汞(用于电压超过1000伏的线路)
8535.30.90.90Other disconnectors and switch-disconnectors其他隔离开关及断续开关

For a voltage exceeding 1000V用于电压超过1000伏的线路

Unit
piece / kg
MFN import duty
10%
Provisional import duty
None
General import duty
50%
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
  • 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.Use用途
  • 3.Voltage电压
  • 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 5.Model型号
  • 6.GTIN
  • 7.CAS
  • 8.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
7%
Ecuador
8.2%
Serbia
4%
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
5.5%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 8535309090999Other disconnecting switches and make-and-break switches (for voltages exceeding 1000 V)其他隔离开关及断续开关(用于电压超过1000伏的线路)
8535.30.90.00Other disconnectors and switch-disconnectors其他隔离开关及断续开关Expired

For a voltage exceeding 1000V用于电压超过1000伏的线路

Unit
piece / kg
MFN import duty
10%
Provisional import duty
None
General import duty
50%
Import VAT
13%
Consumption tax
None
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
4 Jan 2021
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.Use用途
  • 3.Voltage电压
  • 4.Brand品牌
  • 5.Model型号
  • 6.GTIN
  • 7.CAS
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
3%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
3.3%
Iceland
0%
Australia
0%
South Korea
3%
Georgia
0%
Mauritius
0%
CIQ codes
  • 8535309000999Other disconnecting switches and make-and-break switches (for voltages exceeding 1000 V)其他隔离开关及断续开关(用于电压超过1000伏的线路)

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