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

HS 8539 39Parts 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%
2 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

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
8539 39 10Energy efficient triphosphor fluorescent lamps10%18%units
8539 39 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. 1 earlier measure has ended.

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%.
  • 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: 2 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 8539 39, and China's below.

China: the same goods (8539 39)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 9 in force and 2 expired under 8539 39. 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
8539.39.10.00Other discharge lamps for scientific or medical use科研,医疗专用其他放电灯6.4%APTA rate, with an APTA certificate of origin8%13%13%None
8539.39.20.00Other discharge lamps for railway, aircraft or marine vessels火车,航空器,船舶用其他放电灯8%MFN rate (no APTA concession on this line)8%13%13%None
8539.39.90.11Cold cathode fluorescent lamps for electronic displays用于电子显示的冷阴极管荧光灯0%MFN rate (no APTA concession on this line)0%13%13%89
8539.39.90.19Other cold cathode fluorescent lamps for backlighting flat panel displays其他用于平板显示器背光源的冷阴极管荧光灯0%MFN rate (no APTA concession on this line)0%13%13%None
8539.39.90.20Other compact cold cathode fluorescent lamps其他紧凑型冷阴极管荧光灯8%MFN rate (no APTA concession on this line)8%13%13%89
8539.39.90.30Other straight linear fluorescent lamps其他直管型荧光灯8%MFN rate (no APTA concession on this line)8%13%13%89
8539.39.90.40Other straight linear fluorescent lamps其他直管型荧光灯8%MFN rate (no APTA concession on this line)8%13%13%89
8539.39.90.50External electrode fluorescent lamps for electronic displays用于电子显示的外置电极荧光灯8%MFN rate (no APTA concession on this line)8%13%13%89
8539.39.90.90Other discharge lamps for other uses其他用途的其他放电灯管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

8539.39.10Other discharge lamps for research or medical purposes

8539.39.10.00Other discharge lamps for scientific or medical use科研,医疗专用其他放电灯
Unit
piece / kg
MFN import duty
8%
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.Type类型
  • 3.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 4.Model型号
  • 5.GTIN
  • 6.CAS
  • 7.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%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
3.2%
Ecuador
0%
Serbia
0%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
6.4%
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
  • 8539391000999Other discharge lamps for scientific or medical use科研,医疗专用其他放电灯

8539.39.20Other discharge lamps for railway, aircraft or marine vessels

8539.39.20.00Other discharge lamps for railway, aircraft or marine vessels火车,航空器,船舶用其他放电灯
Unit
piece / kg
MFN import duty
8%
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.Type类型
  • 3.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 4.Model型号
  • 5.GTIN
  • 6.CAS
  • 7.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%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
3.2%
Ecuador
6.4%
Serbia
0%
Hong Kong
0%
Macao
0%
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
  • 8539392000101Other discharge lamps for railway, aircraft or ships (parts for railway locomotives)火车,航空器,船舶用其他放电灯(铁道机车用零部件)

8539.39.90Discharge tubes, n.e.s.

8539.39.90.11Cold cathode fluorescent lamps for electronic displays用于电子显示的冷阴极管荧光灯

Mercury content per lamp exceeding 3.5 mg for lengths ≤ 500 mm; exceeding 5 mg for lengths > 500 mm but ≤ 1500 mm; exceeding 13 mg for lengths > 1500 mm长度≤500毫米的,单支含汞量超过3.5毫克;500毫米<长度≤1500毫米的,单支含汞量超过5毫克;长度>1500毫米的,单支含汞量超过13毫克

Unit
piece / kg
MFN import duty
0%
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
  • 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.Type类型
  • 3.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 4.Model型号
  • 5.GTIN
  • 6.CAS
  • 7.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
1.6%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
3.2%
Ecuador
0%
Serbia
0%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
4%
Brunei
4%
Cambodia
4%
South Korea
4%
Laos
4%
Malaysia
4%
New Zealand
4.8%
Singapore
4%
Thailand
4%
Vietnam
4%
Japan
5.5%
Indonesia
4%
Philippines
4%
Myanmar
4%
CIQ codes
  • 8539399011999Cold cathode fluorescent lamps for electronic displays (length ≤ 500 mm, single lamp mercury content > 3.5 mg; 500 mm < length ≤ 1500 mm, single lamp mercury content > 5 mg; length > 1500 mm, single lamp mercury content > 13 mg)用于电子显示的冷阴极管荧光灯(长度≤500毫米的,单支含汞量超过3.5毫克;500毫米<长度≤1500毫米的,单支含汞量超过5毫克;长度>1500毫米的,单支含汞量超过13毫克)
8539.39.90.19Other cold cathode fluorescent lamps for backlighting flat panel displays其他用于平板显示器背光源的冷阴极管荧光灯
Unit
piece / kg
MFN import duty
0%
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.Type类型
  • 3.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 4.Model型号
  • 5.GTIN
  • 6.CAS
  • 7.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
1.6%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
3.2%
Ecuador
0%
Serbia
0%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
4%
Brunei
4%
Cambodia
4%
South Korea
4%
Laos
4%
Malaysia
4%
New Zealand
4.8%
Singapore
4%
Thailand
4%
Vietnam
4%
Japan
5.5%
Indonesia
4%
Philippines
4%
Myanmar
4%
CIQ codes
  • 8539399019999Other cold cathode fluorescent lamps for backlighting flat panel displays其他用于平板显示器背光源的冷阴极管荧光灯
8539.39.90.20Other compact cold cathode fluorescent lamps其他紧凑型冷阴极管荧光灯
Unit
piece / kg
MFN import duty
8%
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
  • 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.Type类型
  • 3.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 4.Model型号
  • 5.GTIN
  • 6.CAS
  • 7.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
1.6%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
3.2%
Ecuador
0%
Serbia
0%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
4%
Brunei
4%
Cambodia
4%
South Korea
4%
Laos
4%
Malaysia
4%
New Zealand
4.8%
Singapore
4%
Thailand
4%
Vietnam
4%
Japan
5.5%
Indonesia
4%
Philippines
4%
Myanmar
4%
CIQ codes
  • 8539399020999Other compact cold cathode fluorescent lamps (not exceeding 30 W, with a single mercury content exceeding 5 mg)其他紧凑型冷阴极管荧光灯(不超过30瓦、单支含汞量超过5毫克的)
8539.39.90.30Other straight linear fluorescent lamps其他直管型荧光灯
Unit
piece / kg
MFN import duty
8%
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
  • 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.Type类型
  • 3.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 4.Model型号
  • 5.GTIN
  • 6.CAS
  • 7.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
1.6%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
3.2%
Ecuador
0%
Serbia
0%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
4%
Brunei
4%
Cambodia
4%
South Korea
4%
Laos
4%
Malaysia
4%
New Zealand
4.8%
Singapore
4%
Thailand
4%
Vietnam
4%
Japan
5.5%
Indonesia
4%
Philippines
4%
Myanmar
4%
CIQ codes
  • 8539399030999Other linear fluorescent lamps (< 60 W, with > 5 mg of mercury per lamp (using tri-band fluorescent powder))其他直管型荧光灯(低于60瓦、单支含汞量超过5毫克的直管型荧光灯(使用三基色荧光粉))
8539.39.90.40Other straight linear fluorescent lamps其他直管型荧光灯
Unit
piece / kg
MFN import duty
8%
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
  • 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.Type类型
  • 3.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 4.Model型号
  • 5.GTIN
  • 6.CAS
  • 7.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
1.6%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
3.2%
Ecuador
0%
Serbia
0%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
4%
Brunei
4%
Cambodia
4%
South Korea
4%
Laos
4%
Malaysia
4%
New Zealand
4.8%
Singapore
4%
Thailand
4%
Vietnam
4%
Japan
5.5%
Indonesia
4%
Philippines
4%
Myanmar
4%
CIQ codes
  • 8539399040999Other straight fluorescent lamps (<= 40 W, with a single lamp mercury content > 10 mg, using halophosphate fluorescent powder)其他直管型荧光灯(低于40瓦(含40瓦)、单支含汞量超过10毫克的直管型荧光灯(使用卤磷酸盐荧光粉))
8539.39.90.50External electrode fluorescent lamps for electronic displays用于电子显示的外置电极荧光灯

Mercury content per lamp exceeding 3.5 mg for lengths ≤ 500 mm; exceeding 5 mg for lengths > 500 mm but ≤ 1500 mm; exceeding 13 mg for lengths > 1500 mm长度≤500毫米的,单支含汞量超过3.5毫克;500毫米<长度≤1500毫米的,单支含汞量超过5毫克;长度>1500毫米的,单支含汞量超过13毫克

Unit
piece / kg
MFN import duty
8%
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
2 Apr 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.Type类型
  • 3.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 4.Model型号
  • 5.GTIN
  • 6.CAS
  • 7.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
1.6%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
3.2%
Ecuador
0%
Serbia
0%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
4%
Brunei
4%
Cambodia
4%
South Korea
4%
Laos
4%
Malaysia
4%
New Zealand
4.8%
Singapore
4%
Thailand
4%
Vietnam
4%
Japan
5.5%
Indonesia
4%
Philippines
4%
Myanmar
4%
CIQ codes
  • 8539399050999External electrode fluorescent lamps for electronic displays (length ≤ 500 mm, single lamp mercury content > 3.5 mg; 500 mm < length ≤ 1500 mm, single lamp mercury content > 5 mg; length > 1500 mm, single lamp mercury content > 13 mg)用于电子显示的外置电极荧光灯(长度≤500毫米的,单支含汞量超过3.5毫克;500毫米<长度≤1500毫米的,单支含汞量超过5毫克;长度>1500毫米的,单支含汞量超过13毫克)
8539.39.90.90Other discharge lamps for other uses其他用途的其他放电灯管
Unit
piece / kg
MFN import duty
8%
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.Type类型
  • 3.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 4.Model型号
  • 5.GTIN
  • 6.CAS
  • 7.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
1.6%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
3.2%
Ecuador
0%
Serbia
0%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
4%
Brunei
4%
Cambodia
4%
South Korea
4%
Laos
4%
Malaysia
4%
New Zealand
4.8%
Singapore
4%
Thailand
4%
Vietnam
4%
Japan
5.5%
Indonesia
4%
Philippines
4%
Myanmar
4%
CIQ codes
  • 8539399090999Other discharge lamps for other uses其他用途的其他放电灯管
8539.39.90.01Cold cathode fluorescent lamps for backlighting LCD modules液晶显示器背光模组用冷阴极灯管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.

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
4.2%
Georgia
0%
Mauritius
0%
8539.39.90.10Cold cathode fluorescent lamps for backlighting flat panel displays用于平板显示器背光源的冷阴极管荧光灯Expired
Unit
piece / kg
MFN import duty
0%
Provisional import duty
None
General import duty
70%
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.Type类型
  • 3.Brand品牌
  • 4.Model型号
  • 5.GTIN
  • 6.CAS
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
4.2%
Georgia
0%
Mauritius
0%
CIQ codes
  • 8539399010999Cold cathode fluorescent lamps for backlighting flat panel displays用于平板显示器背光源的冷阴极管荧光灯

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 32Mercury or sodium vapour lamps; metal halide lampsOne level up8539Parts suitable for use solely or principally with the apparatus of headings 8535, 8536 or 8536Next8539 90Parts

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.