Tariff item · Chapter 85 · Section XVI, Machinery and mechanical appliances

HS 8542 32 00Memories

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 › Electronic integrated circuits

Customs duty
0%
Tariff rate
GST now
18%
Import policy
Free
Export policy
Free
Unit
units
Duty in China
0%
On Indian goods
Landed costSearch codesDuty abroadRates as on 20 Oct 2026

Importing into India

What customs charges, what trade agreements take off, and the rules the goods must meet.

Customs duty

Customs duty on imports into India
DutyRateCharged on
Basic customs duty (BCD), MFN rate0%Assessable value
Agriculture Infrastructure and Development Cess (AIDC)NilAssessable value11/2021-Customs, S.No. 17
Social Welfare Surcharge (SWS)10% of BCD, AIDC and Health CessBCD + AIDC
Integrated GST (IGST)18%Assessable value + BCD + AIDC + SWS

Lower duty under trade agreements

No trade agreement gives a lower rate than the duty above on this line.

Goods from Pakistan pay 200%.

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))

  • Free under DGFT 41/2024-25 of 29 Nov 2024.
Notes on these rates
  • BCD is the statutory tariff rate from a one-time snapshot of the Indian Trade Portal. Exemption notifications (such as 45/2025-Customs) and tariff changes made after the snapshot, including the Finance Act 2026 changes from 1 May 2026, are not applied.
  • IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
  • AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
  • AIDC is Nil (S.No. 17 of 11/2021-Customs, which exempts all goods it does not name).
  • Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
  • This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
  • This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.

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. 514Electronic integrated circuits18%

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
8542Electronic integrated circuits1%—

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 incentives (RoDTEP and RoSCTL)

  • RoDTEP, Appendix 4R (exports from the domestic tariff area): 0.7% of the FOB value, until 31 Dec 2026.
  • RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.4% of the FOB value, until 31 Dec 2026.

Export policy (DGFT ITC(HS) Schedule 2)

  • Free.

What buyers pay abroad: import duty in the US, UK, EU and Australia for 8542 32, and China's below.

China: the same goods (8542 32)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 4 in force and 3 expired under 8542 32. 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
8542.32.10.10Multi-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 origin0%13%13%None
8542.32.10.90Multi-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 origin0%13%13%None
8542.32.90.10Other 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
8542.32.90.90Other 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
  • 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

8542.32.00

8542.32.00.00Integrated circuits for use as memories用作存储器的集成电路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.

CIQ codes
  • 8542320000999Integrated circuits for use as memories用作存储器的集成电路

8542.32.10Multi-component integrated circuits for use as memories

8542.32.10.10Multi-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）
Unit
piece / kg
MFN import duty
0%
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.Application应用场景
  • 3.Function功能
  • 4.Encapsulated or not是否封装
  • 5.Cut or not是否切割
  • 6.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 7.Model型号
  • 8.Whether mass-produced (mass-produced or non-mass-produced)是否量产(量产或非量产)
  • 9.Capacity容量
  • 10.Country (or region) where the wafer is manufactured (commonly referred to as the "tape-out location")晶圆制造所在国家〔(地区),通常为“流片地”〕
  • 11.GTIN
  • 12.CAS
  • 13.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)
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
  • 8542321010999Multi-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)
8542.32.10.90Multi-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）
Unit
piece / kg
MFN import duty
0%
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.Application应用场景
  • 3.Function功能
  • 4.Encapsulated or not是否封装
  • 5.Cut or not是否切割
  • 6.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 7.Model型号
  • 8.Whether mass-produced (mass-produced or non-mass-produced)是否量产(量产或非量产)
  • 9.Capacity容量
  • 10.Country (or region) where the wafer is manufactured (commonly referred to as the "tape-out location")晶圆制造所在国家〔(地区),通常为“流片地”〕
  • 11.GTIN
  • 12.CAS
  • 13.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)
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
  • 8542321090999Multi-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)
8542.32.10.00Multi-component integrated circuits for use as memories用作存储器的多元件集成电路Expired
Unit
piece / kg
MFN import duty
0%
Provisional import duty
None
General import duty
45%
Import VAT
13%
Consumption tax
None
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
5 Jan 2025
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.Application应用场景
  • 3.Function功能
  • 4.Encapsulated or not是否封装
  • 5.Cut or not是否切割
  • 6.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 7.Model型号
  • 8.Whether mass-produced (mass-produced or non-mass-produced)是否量产(量产或非量产)
  • 9.Capacity容量
  • 10.GTIN
  • 11.CAS
  • 12.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
2%
Georgia
0%
Mauritius
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
0%
CIQ codes
  • 8542321000999Multi-component integrated circuits for use as memories用作存储器的多元件集成电路

8542.32.90Other integrated circuits for use as memories

8542.32.90.10Other 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）
Unit
piece / kg
MFN import duty
0%
Provisional import duty
None
General import duty
24%
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.Application应用场景
  • 3.Function功能
  • 4.Encapsulated or not是否封装
  • 5.Cut or not是否切割
  • 6.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 7.Model型号
  • 8.Whether mass-produced (mass-produced or non-mass-produced)是否量产(量产或非量产)
  • 9.Capacity容量
  • 10.Country (or region) where the wafer is manufactured (commonly referred to as the "tape-out location")晶圆制造所在国家〔(地区),通常为“流片地”〕
  • 11.GTIN
  • 12.CAS
  • 13.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
  • 8542329010999Other 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)
8542.32.90.90Other 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）
Unit
piece / kg
MFN import duty
0%
Provisional import duty
None
General import duty
24%
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.Application应用场景
  • 3.Function功能
  • 4.Encapsulated or not是否封装
  • 5.Cut or not是否切割
  • 6.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 7.Model型号
  • 8.Whether mass-produced (mass-produced or non-mass-produced)是否量产(量产或非量产)
  • 9.Capacity容量
  • 10.Country (or region) where the wafer is manufactured (commonly referred to as the "tape-out location")晶圆制造所在国家〔(地区),通常为“流片地”〕
  • 11.GTIN
  • 12.CAS
  • 13.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
  • 8542329090999Other 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)
8542.32.90.00Other integrated circuits for use as memories其他用作存储器的集成电路Expired
Unit
piece / kg
MFN import duty
0%
Provisional import duty
None
General import duty
24%
Import VAT
13%
Consumption tax
None
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
5 Jan 2025
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.Application应用场景
  • 3.Function功能
  • 4.Encapsulated or not是否封装
  • 5.Cut or not是否切割
  • 6.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 7.Model型号
  • 8.Whether mass-produced (mass-produced or non-mass-produced)是否量产(量产或非量产)
  • 9.Capacity容量
  • 10.GTIN
  • 11.CAS
  • 12.Other其他
China's agreement rates
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%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
0%
CIQ codes
  • 8542329000999Other integrated circuits for use as memories其他用作存储器的集成电路

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

Previous8542 31 00Processors and controllers, whether or not combined with memories, converters, logic circuits, amplifiers, clock and timing circuits, or other circuitsOne level up8542Electronic integrated circuitsNext8542 33 00Amplifiers

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.