Heading · Chapter 85 · Section XVI, Machinery and mechanical appliances
HS 8542Electronic integrated circuits
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
- 0% to 7.5%
- 5 tariff items
- GST now
- 18%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg or units
- Duty in China
- 0%
- On Indian goods
Codes under this heading
5 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 8542 31 00 | Processors and controllers, whether or not combined with memories, converters, logic circuits, amplifiers, clock and timing circuits, or other circuits | Free | 18% | units |
| 8542 32 00 | Memories | Free | 18% | units |
| 8542 33 00 | Amplifiers | Free | 18% | units |
| 8542 39 00 | Other | 7.5% | 18% | units |
| 8542 90 00 | Parts | Free | 18% | kg |
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: 0% to 7.5%. 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: 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
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 514 | Electronic integrated circuits | 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 |
|---|---|---|---|
| 8542 | Electronic integrated circuits | 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: 5 tariff items
China: the same goods (8542)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 19 in force and 16 expired under 8542. 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 |
|---|---|---|---|---|---|---|
| 8542.31.11.00 | Semiconductor modules with converter function, in multi-component integrated circuits多元件集成电路中的具有变流功能的半导体模块 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8542.31.19.10 | Security chip安全芯片 | 0%APTA rate, with an APTA certificate of origin | 0% | 13% | 13% | 3 |
| 8542.31.19.91 | Other microprocessors (MPU)其他微处理器(MPU) | 0%APTA rate, with an APTA certificate of origin | 0% | 13% | 13% | None |
| 8542.31.19.92 | Other micro-controller units (MCUs)其他微控制单元(MCU) | 0%APTA rate, with an APTA certificate of origin | 0% | 13% | 13% | None |
| 8542.31.19.99 | Other multi-component integrated circuits for use as processors and controllers其他用作处理器及控制器的多元件集成电路 | 0%APTA rate, with an APTA certificate of origin | 0% | 13% | 13% | None |
| 8542.31.90.10 | Security chip安全芯片 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | 3 |
| 8542.31.90.91 | Other microprocessors (MPU)其他微处理器(MPU) | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8542.31.90.92 | Other micro-controller units (MCUs)其他微控制单元(MCU) | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8542.31.90.99 | Other integrated circuits for use as processors and controllers其他用作处理器及控制器的集成电路 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8542.32.10.10 | Multi-component integrated circuits for use as memories (volatile memories)用作存储器的多元件集成电路(易失性存储器) | 0%APTA rate, with an APTA certificate of origin | 0% | 13% | 13% | None |
| 8542.32.10.90 | Multi-component integrated circuits for use as memories (non-volatile memory)用作存储器的多元件集成电路(非易失性存储器) | 0%APTA rate, with an APTA certificate of origin | 0% | 13% | 13% | None |
| 8542.32.90.10 | Other integrated circuits for use as memories (volatile memory)其他用作存储器的集成电路(易失性存储器) | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8542.32.90.90 | Other integrated circuits for use as memories (non-volatile memories)其他用作存储器的集成电路(非易失性存储器) | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8542.33.10.00 | Multi-component integrated circuits for use as amplifiers用作放大器的多元件集成电路 | 0%APTA rate, with an APTA certificate of origin | 0% | 13% | 13% | None |
| 8542.33.90.00 | Other integrated circuits for use as amplifiers其他用作放大器的集成电路 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8542.39.10.10 | Other multi-component integrated circuits containing silicon-based transducers含硅基换能器的其他多元件集成电路 | 0%APTA rate, with an APTA certificate of origin | 0% | 13% | 13% | None |
| 8542.39.10.90 | Other multi-component integrated circuits其他多元件集成电路 | 0%APTA rate, with an APTA certificate of origin | 0% | 13% | 13% | None |
| 8542.39.90.00 | Other integrated circuits其他集成电路 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8542.90.00.00 | Parts of other integrated circuits and micro-assemblies其他集成电路及微电子组件零件 | 0%MFN rate (no APTA concession on this line) | 0% | 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
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.