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Indian ITC-HS · Tariff Item (8-digit)

HSN / HS Code 85235100 – Solid-state non-volatile storage devices

85235100
18% IGSTSchedule II
8523510018% IGST · Schedule II

Solid-state non-volatile storage devices

Importing this at the standard rate costs ≈ ₹32.28 in duty for every ₹100 of shipment value. Source from ASEAN countries and BCD drops to 0% — a saving worth checking before you book.

Total duty (MFN)
32.28%
≈ ₹32.28 per ₹100 CIF

What will my shipment cost to land?

Enter your actual shipment value and where you're buying from. We compute the duty on top — the same stack customs applies at the port. Figures are indicative; verify on ICEGATE before filing.

₹
FTA rates need a valid Certificate of Origin and Rules-of-Origin compliance — the preferential rate isn't automatic.
Goods value (CIF)₹10,00,000
Basic Customs Duty (0%)₹0
AIDC (1%)₹10,000
Social Welfare Surcharge (10%)₹1,000
IGST (18%)₹1,81,980
Total duty payable₹1,92,980
Total landed cost₹11,92,980
You save ₹1,29,800 vs sourcing at the standard rate.

Where to source to pay less

Basic Customs Duty under each Free Trade Agreement, sorted by best rate. Other duties (AIDC, SWS, IGST) still apply on top.

  • ASEAN countriesBest rate0%save 10pp
  • Australia0%save 10pp
  • Japan0%save 10pp
  • Least Developed Countries0%save 10pp
  • Malaysia0%save 10pp
  • Nepal0%save 10pp
  • Philippines0%save 10pp
  • SAFTA (LDC) countries0%save 10pp
  • Sri Lanka0%save 10pp
  • the republic of Korea0%save 10pp
  • United Arab Emirats0%save 10pp
  • SAFTA countries5%save 5pp
  • MFN — no FTA (baseline)10%standard rate

Source: ITC MACMAP. Eligibility depends on Rules of Origin — consult the relevant FTA notification before filing.

Back to HSN Code Finder
Source: CBIC Part II Import Tariff, chapter-wise PDFs·Indian Customs Tariff — First Schedule (as on 30.06.2024, CBIC)·Last reviewed:

Ask AI about this code

Answers are grounded in the official tariff data shown on this page.

AI-generated from official tariff data on this page, and may use web search for added context. Indicative only — verify duties and compliance against the latest CBIC/DGFT notifications before importing.

Effective import duty stack

Live values from India's ICEGATE customs calculator, computed on an assessable value of ₹100.

Unitu
BCD

Basic Customs Duty — the headline tariff rate from the First Schedule.

10%₹10.00
AIDC

Agriculture Infrastructure & Development Cess — calculated on BCD.

10%₹1.00
SWS

Social Welfare Surcharge — calculated on (BCD + AIDC).

10%₹1.10
IGST

Integrated Goods and Services Tax — on (CIF + BCD + AIDC + SWS).

18%₹20.18Notif. 045/2025-I229
Total Duty32.28%≈ ₹32.28 per ₹100 of CIF
How it's calculated

For an assessable value of ₹100:

  1. BCD = AV × 10% = ₹10.00
  2. AIDC = BCD × 10% = ₹1.00
  3. SWS = (BCD + AIDC) × 10% = ₹1.10(exemption notifications exist for this code; verify eligibility)
  4. IGST = (AV + BCD + AIDC + SWS) × 18% = ₹20.18
  5. Total Duty = BCD + AIDC + SWS + IGST = ₹32.28 (32.28%)

Notifications and exemptions can lower the effective rate for specific goods or FTA partner countries. Cross-check against the latest CBIC circulars before filing.

FTA preferential rates

Basic Customs Duty (BCD) under each Free Trade Agreement India is party to. Sourced from ITC's Market Access Map (MACMAP, 2025). Other duties (AIDC, SWS, IGST, Cess) typically still apply on top — see the Effective duty stack above for those.

Best rate0%via ASEAN countries(−10 pp vs MFN)
MFN (no FTA)
10%
baseline
ASEAN countriesBest
0%
−10 pp vs MFN
Australia
0%
−10 pp vs MFN
Japan
0%
−10 pp vs MFN
Least Developed Countries
0%
−10 pp vs MFN
Malaysia
0%
−10 pp vs MFN
Nepal
0%
−10 pp vs MFN
Philippines
0%
−10 pp vs MFN
SAFTA (LDC) countries
0%
−10 pp vs MFN
Sri Lanka
0%
−10 pp vs MFN
the republic of Korea
0%
−10 pp vs MFN
United Arab Emirats
0%
−10 pp vs MFN
SAFTA countries
5%
−5 pp vs MFN
Source: ITC MACMAP · 2025 · Eligibility depends on Rules of Origin (RoO) — consult the relevant FTA notification before filing.
*BIS STANDARD IS 13252:PART 1:2010 IS APPLICABLE ON USB TYPE EXTERNAL SOLID- STATE STORAGE DEVICES (ABOVE 256 GB CAPACITY).GOODS OR ARTICLES SHALL CONFORM TO THE CORRESPONDING INDIAN STANDARD AND SHALL BEAR THE STANDARD MARK UNDER A LICENSE FROM THE BUREAU OF INDIAN STANDARDS AS PER SCHEME II OF SCHEDULE II OF BUREAU OF INDIAN STANDARDS (CONFORMITY ASSESSMENT) REGULATIONS, 2018.REFER THE ELECTRONICS AND INFORMATION TECHNOLOGY GOODS (REQUIREMENT OF COMPULSORY REGISTRATION) ORDER, 2021.S.O.1248(E) DT 18-03-2021 & GEN NOTE 2(C) OF IMPORT POLICY* IMPORT OF ANY UNAUTHORIZED/PIRATED FILMS IS PROHIBITED. IMPORT OF CINEMATOGRAPHIC FILMS AND OTHER FILMS (INCLUDING FILM ON VIDEO TAPE, COMPACT VIDEO DISC, LASER VIDEO DISC OR DIGITAL VIDEO DISC) IS SUBJECT TO THE CONDITION THAT THE IMPORTER OF THE FILM SHALL COMPLY WITH THE PROVISIONS OF ALL APPLICABLE INDIAN LAWS GOVERNING THE DISTRIBUTION AND EXHIBITION OF FILMS, INCLUDING THE REQUIREMENT OF OBTAINING A CERTIFICATE OF PUBLIC EXHIBITION PRESCRIBED UNDER THE CINEMATOGRAPH ACT, 1952. IMPORT OF FOREIGN REPRINTS OF INDIAN FILMS SHALL NOT BE PERMITTED WITHOUT THE PRIOR PERMISSION IN WRITING FROM THE MINISTRY OF I & B. REFER POLICY CONDITION NO. 1 TO CHAPTER 85 AND 37*

Where this code sits

Section XVI
MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES
Chapter 85
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
Tariff hierarchy
  1. 1
    8523Heading (4-digit)
    DISCS, TAPES, SOLID-STATE NON-VOLATILE STORAGE DEVICES, "SMART CARDS" AND OTHER MEDIA FOR THE RECORDING OF SOUND OR OF OTHER PHENOMENA, WHETHER OR NOT RECORDED, INCLUDING MATRICES AND MASTERS FOR THE PRODUCTION OF DISCS, BUT EXCLUDING PRODUCTS OF CHAPTER 37
  2. 2
    85235100Tariff Item (8-digit)
    Solid-state non-volatile storage devices
What is an HSN Code?

An HSN code (Harmonized System of Nomenclature) is an internationally standardised numeric system to classify traded products. Indian customs extend it to an 8-digit ITC-HS code for more precise classification, taxation and compliance.

  • First 2 digits: Chapter (e.g. 85)
  • Digits 3–4: Heading
  • Digits 5–6: Subheading (WCO-aligned)
  • Last 2 digits: Indian ITC extension for added granularity
Read the full explainer →

Why is the right HSN code important?

  • Ensures correct calculation of customs duties and taxes.
  • Required for shipping bills, bills of entry, GST filings and FTA certificates of origin.
  • Helps avoid clearance delays, penalties or reclassification disputes.
Tip: Always cross-check the 8-digit code against the latest DGFT / Customs schedule before filing.

How to use this HSN code

Export Documentation

Use this code in your Commercial Invoice, Packing List, and Shipping Bill for exports from India.

Import Clearance

Required for the Bill of Entry and customs clearance when importing goods into India.

GST Classification

Drives the applicable GST rate, HSN-wise summary in GSTR-1 and ITC eligibility checks.

Common HSN code mistakes to avoid

  • • Reusing outdated or incorrect codes from old shipments
  • • Mixing up similar product codes without checking descriptions
  • • Ignoring the last 2 digits which affect Indian duty rates
  • • Not considering composition, end use or manufacturing process
  • • Relying solely on online tools without professional verification

Need more information?

For complex products, consult with customs brokers or trade experts who can classify based on:

  • • Physical product inspection
  • • Material composition / manufacturing process
  • • Intended end-use
  • • Latest customs notifications & advance rulings
Pro tip: Correct HSN code usage saves time, money and grief at customs.

Additional Resources

• DGFT Policy: Guidelines for export-import procedures

• Customs Tariff: Complete HSN code list with duty rates

• GST Notifications: Latest tax-rate updates

• Trade Portal: Government trade documentation support

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HSN Code 85235100 — FAQs

Duty, GST and classification questions answered from the official Customs Tariff data.

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