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

HS 8539 29Parts suitable for use solely or principally with the apparatus of headings 8535, 8536 or 8536: 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% to 15%
5 tariff items
GST now
18%
Import policy
Free
Export policy
Free
Unit
units
Duty in China
4% to 6%
On Indian goods
Search codesDuty abroadRates as on 20 Oct 2026

Codes under this subheading

5 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
8539 29 10Of retail sale price not exceeding rupees 20 per bulb10%18%units
8539 29 20Bulb, for torches10%18%units
8539 29 30Miniature bulbs10%18%units
8539 29 40Other for automobile lamps15%18%units
8539 29 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 5 tariff items: 10% to 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: 5 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. 511Electrical Filament or discharge lamps including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps18%

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
8539Electric filament or discharge lamps including sealed beam lamp units and ultra-violet or infra-red lamps, arc-lamps; light-emitting diode (LED) light sources1.7%—

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: 5 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 8539 29, and China's below.

China: the same goods (8539 29)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 5 in force under 8539 29. 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
8539.29.10.00Other incandescent light bulbs for research or medical purposes科研,医疗专用其他白炽灯泡4%APTA rate, with an APTA certificate of origin5%13%13%None
8539.29.20.00Other filament lamps for railway, aircraft or marine vessels火车,航空及船舶用其他白炽灯泡5%MFN rate (no APTA concession on this line)5%13%13%None
8539.29.30.00Other filament lamps for motor vehicles机动车辆用其他白炽灯泡5%MFN rate (no APTA concession on this line)5%13%13%None
8539.29.91.00Incandescent light bulbs, n.e.s., of a voltage <= 12V12伏及以下未列名的白炽灯泡6%MFN rate (no APTA concession on this line)6%13%13%None
8539.29.99.00Other incandescent lamps n.e.s.其他未列名的白炽灯泡6%MFN rate (no APTA concession on this line)6%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

8539.29.10Incandescent light bulbs, n.e.s., for research or medical purposes

8539.29.10.00Other incandescent light bulbs for research or medical purposes科研,医疗专用其他白炽灯泡
Unit
piece / kg
MFN import duty
5%
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.Type类型
  • 4.Power功率
  • 5.Rated voltage额定电压
  • 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%
Asia-Pacific (APTA)
4%
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
  • 8539291000999Other incandescent light bulbs for research or medical purposes科研,医疗专用其他白炽灯泡

8539.29.20Unspecified filament lamps for railway, aircraft or marine vessels

8539.29.20.00Other filament lamps for railway, aircraft or marine vessels火车,航空及船舶用其他白炽灯泡
Unit
piece / kg
MFN import duty
5%
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.Type类型
  • 4.Power功率
  • 5.Rated voltage额定电压
  • 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
1.5%
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
5.3%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
5.7%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 8539292000101Other incandescent light bulbs for railway, aircraft or ships (parts for railway locomotives)火车,航空及船舶用其他白炽灯泡(铁道机车用零部件)

8539.29.30Filament lamps, n.e.s., for motor vehicles

8539.29.30.00Other filament lamps for motor vehicles机动车辆用其他白炽灯泡
Unit
piece / kg
MFN import duty
5%
Provisional import duty
None
General import duty
45%
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.Type类型
  • 4.Power功率
  • 5.Rated voltage额定电压
  • 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
1%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
0%
Ecuador
0%
Serbia
0%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
2.5%
Brunei
2.5%
Cambodia
2.5%
South Korea
2.5%
Laos
2.5%
Malaysia
2.5%
New Zealand
3%
Singapore
2.5%
Thailand
2.5%
Vietnam
2.5%
Japan
3.4%
Indonesia
2.5%
Philippines
2.5%
Myanmar
2.5%
CIQ codes
  • 8539293000999Other filament lamps for motor vehicles机动车辆用其他白炽灯泡

8539.29.91Filament lamps, n.e.s., for a voltage ≤ 12V

8539.29.91.00Incandescent light bulbs, n.e.s., of a voltage <= 12V12伏及以下未列名的白炽灯泡
Unit
piece / kg
MFN import duty
6%
Provisional import duty
None
General import duty
70%
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.Type类型
  • 4.Power功率
  • 5.Rated voltage额定电压
  • 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
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
6%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
6.5%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 8539299100999Incandescent light bulbs, n.e.s., of a voltage <= 12V12伏及以下未列名的白炽灯泡

8539.29.99Incandescent light bulbs, n.e.s.

8539.29.99.00Other incandescent lamps n.e.s.其他未列名的白炽灯泡
Unit
piece / kg
MFN import duty
6%
Provisional import duty
None
General import duty
70%
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.Type类型
  • 4.Power功率
  • 5.Rated voltage额定电压
  • 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
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
6%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
6.5%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 8539299900999Other incandescent lamps n.e.s.其他未列名的白炽灯泡

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

Previous8539 21Tungsten halogenOne level up8539Parts suitable for use solely or principally with the apparatus of headings 8535, 8536 or 8536Next8539 31Fluorescent, hot cathode

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.