HS 85Electronics · India

HS Code for Electronics - Import into India

Last reviewed: 2026-10-14

Duty and tax snapshot for importing electronics (HS 85) into India. Typical MFN duty ~10%, IGST 18% on CIF + duty. Decision-support only - confirm the 10-digit line and preferential status with your broker.

Typical duty

10%

IGST

18%

Total taxes / CIF

29.8%

Worked landed-cost example

USD 40,000 FOB parcel of electronics (HS 85) shipped to India.

FOB valueUSD 40,000

Origin chargesUSD 600

FreightUSD 3,200

InsuranceUSD 200

CIFUSD 44,000

Import duty @ 10%USD 4,400

IGST @ 18%USD 8,712

Destination inlandUSD 800

Landed cost ≈ USD 57,912

Run your own numbers in the Landed Cost by HS & Country tool.

Sample HS codes

Code	Description
8517.13	Smartphones
8471.30	Portable digital computers ≤ 10kg (laptops)
8528.72	Reception apparatus for television - LCD/LED TVs
8518.30	Headphones and earphones
8504.40	Static converters (power adapters, chargers)
8544.42	Insulated cables with connectors ≤ 1,000V

India duty regime

Basic Customs Duty (BCD) + Social Welfare Surcharge (10% of BCD) + IGST + AIDC where applicable. Preferential rates under India-UAE CEPA, India-Australia ECTA, ASEAN, SAFTA and APTA.

Customs notes

· India-New Zealand FTA: first tranche of tariff concessions, Notification 32/2026-Customs (G.S.R. 899(E), 16 Oct 2026), in force from 20 Oct 2026; New Zealand origin must be proved; some lines are under tariff-rate quotas. Source: https://egazette.gov.in/WriteReadData/2026/277238.pdf
· India uses the ITC(HS) - 8-digit codes based on the 6-digit WCO HS heading. First 6 digits align globally; digits 7-8 are India-specific.
· Customs valuation follows the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 - broadly WTO transaction value with adjustments.
· SWS (Social Welfare Surcharge) is 10% of BCD (0% on many petroleum/gold lines). Health cess of 5% applies to specific medical devices.

Frequently asked questions

What is the typical import duty on electronics (HS 85) into India?

India applies an MFN duty of about 10% on HS chapter 85 at the 6-digit line. National tariff schedules add 2–4 further digits, so the exact rate can shift once you confirm the 8- or 10-digit code. Preferential rates under FTAs (Basic Customs Duty (BCD) + Social Welfare Surcharge (10% of BCD) + IGST + AIDC where applicable) may reduce this to 0% for qualifying origins.

How is IGST calculated on imports of electronics in India?

India charges IGST at 18% on the CIF value plus duty. AV = CIF (no landing charge since Notification 91/2017-Customs (N.T.)); IGST on AV + customs duties Sample HSN 8517.13; other lines can differ. Check /tools/india-gst for the dataset note and notification reference.

What is the landed cost of a USD 40,000 FOB shipment of electronics into India?

On a USD 40,000 FOB parcel with ~8% freight and 0.5% insurance, CIF works out to USD 44,000. Applying 10% duty and 18% IGST brings total taxes to about USD 13,112 (~29.8% of CIF). Landed at buyer's warehouse ≈ USD 57,912.

Which HS code should I use for electronics in India?

Start with the 6-digit international HS heading - for example 8517.13 (Smartphones). India customs then requires the full national code (8-digit ITC(HS)). Confirm the exact line with your licensed customs broker before filing.

Which Incoterm is best for shipping electronics to India?

Most importers into India prefer CIF or CFR for sea freight so the seller arranges main-carriage transport, while retaining control of destination clearance. DDP shifts import duty and IGST to the seller - attractive to buyers but often priced with a risk premium. Compare all 11 Incoterms with our Landed Cost by HS & Country tool.

What documents does India customs need to clear HS 85?

India-New Zealand FTA: first tranche of tariff concessions, Notification 32/2026-Customs (G.S.R. 899(E), 16 Oct 2026), in force from 20 Oct 2026; New Zealand origin must be proved; some lines are under tariff-rate quotas. Source: https://egazette.gov.in/WriteReadData/2026/277238.pdf Regulated commodities may also require a health certificate, phytosanitary certificate or import licence depending on the exact HS line.