Indian ITC-HS · Tariff Item (8-digit)
HSN / HS Code 85079090Electric Accumulators, Including Separators Therefor, Whether or not Rectangular (including Square) (Other)
Why might this GST rate differ?
This is the base GST / IGST rate for the heading. The actual rate can vary with the product’s composition, form, packaging or end use — some sub-items attract a different rate under the schedules and exemptions of Notification 09/2025-Integrated Tax (Rate). Always verify the exact item before filing.
HSN code 85079090 covers Electric Accumulators, Including Separators Therefor, Whether or not Rectangular (including Square) (Other). GST / IGST is 18%. Basic Customs Duty is 10%. Total effective import duty is about 32.28% on an assessable value of ₹100 (CIF).
Electric Accumulators, Including Separators Therefor, Whether or not Rectangular (including Square) (Other)
Importing this at the standard rate costs ≈ ₹32.28 in duty for every ₹100 of shipment value.
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.
Compliance at a glance
Effective import duty stack
Live values from India's ICEGATE customs calculator, computed on an assessable value of ₹100.
Unit of measure: kg.
| Component | Rate | Amount / ₹100 |
|---|---|---|
BCDBasic Customs Duty — the headline tariff rate from the First Schedule. | 10% | ₹10.00 |
AIDCAgriculture Infrastructure & Development Cess — calculated on BCD. | 10% | ₹1.00 |
SWSSocial Welfare Surcharge — calculated on (BCD + AIDC). | 10% | ₹1.10 |
IGSTIntegrated Goods and Services Tax — on (CIF + BCD + AIDC + SWS). | 18% | ₹20.18 |
| Total Duty | 32.28% | ≈ ₹32.28 / ₹100 CIF |
For an assessable value of ₹100:
- BCD = AV × 10% = ₹10.00
- AIDC = BCD × 10% = ₹1.00
- SWS = (BCD + AIDC) × 10% = ₹1.10(exemption notifications exist for this code; verify eligibility)
- IGST = (AV + BCD + AIDC + SWS) × 18% = ₹20.18
- 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.
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 Emirates0%save 10pp
- SAFTA countries5%save 5pp
- Singapore5%save 5pp
- MERCOSUR countries8%save 2pp
- MFN — no FTA (baseline)10%standard rate
Source: ITC MACMAP. Eligibility depends on Rules of Origin — consult the relevant FTA notification before filing.
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.
Where this code sits
- 18507Heading (4-digit)ELECTRIC ACCUMULATORS, INCLUDING SEPARATORS THEREFOR, WHETHER OR NOT RECTANGULAR (INCLUDING SQUARE)
- 285079090Tariff Item (8-digit)Other
Other HSN codes in heading 8507
Related 8-digit tariff items you may be looking for instead.
- 85079010Accumulator cases made of hard rubber and separators
- 85071000Lead-acid, of a kind used for starting piston engines
- 85072000Other lead-acid accumulators
- 85073000Nickel-cadmium
- 85074000Omitted
- 85075000Nickel-metal hydride
- 85076000Lithium-ion
- 85078000Other accumulators
- 85078000wearable devices (commonly known as 10% 1 and 5 smart watches). 15% 1 and 6 4. Any Chapter Inputs or parts or sub-parts for use in Nil 1 and 2 manufacture of items mentioned at S. No. 3. 5. 8517 79 10 Printed Circuit Board Assembly (PCBA) for Nil 1 and 3 use in manufacture of wrist wearable devices 10% 1 and 4 (commonly known as smart watches). 15% 1 and 5 15% 1 and 6 6. Any Chapter Inputs or parts or sub-parts for use in Nil 1 and 2 manufacture of items mentioned at S. No. 5. 7. 39, 40, 42, Display assembly for use in manufacture of Nil 1 and 3 73, 74, 85 wrist wearable devices (commonly known as Nil 1 and 4 smart watches). 5% 1 and 5 10% 1 and 6 8. Any Chapter Inputs or parts or sub-parts for use in Nil 1 and 2 manufacture of items mentioned at S. No. 7. 9. 85 Charging cable for wrist wearable devices Nil 1 and 3 (commonly known as smart watches) 5% 1 and 4 Explanation - For the purposes of this entry, 10% 1 and 5 charging cable for wrist wearable devices 15% 1 and 6 means a USB cable containing magnetic connector or wireless charging cable containing static converter and coil exclusively used for charging of wrist wearable devices. 10. Any Chapter Inputs or parts or sub-parts for use in Nil 1 and 2 manufacture of items mentioned at S. No. 9. 11. 39, 73, 85 The following parts, components and Nil 1 and 3 accessories of wrist wearable devices 5% 1 and 4 (commonly known as smart watches), 10% 1 and 5 namely: - 15% 1 and 6 (i) Watch dial front panel (ii) Watch dial back panel (iii) Key (housing part) (iv) Key lock (housing part) (v) Strap long side (silicone or other material(s) adjustable strap) (vi) Strap short side (silicone or other material(s) locking strap) (vii) Strap keeper (viii) Locking hook (ix) Buckle (x) Link rod for buckle (xi) Link rod for strap (xii) Black clothing tape (xiii) Conductive tape (xiv) Double sided foam tape for bio sensor (xv) Screws. 12. Any Chapter Inputs or parts or sub-parts for use in manufacture of items mentioned at S. No. 11. Nil 1 and 2 Provided that the rate of duty specified in Column (4) against the respective description of goods mentioned in Column (3) of the Table above shall apply even when such goods are presented together in a manner so as to attract the provision of rule 2(a) of the General Rules of Interpretation of the First Schedule of the Customs Tariff Act, 1975, subject to the respective conditions specified in column (5). ANNEXURE Condition No. Conditions 1. If the importer follows the procedure specified in the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017. 2. Valid from 1st April, 2022 onwards. 3. Valid from 1st April, 2022 upto 31st March, 2023. 4. Valid from 1st April, 2023 upto 31st March, 2024. 5. Valid from 1st April, 2024 upto 31st March, 2025. 6. Valid from 1st April, 2025 onwards. 2. This notification shall come into force on the 2nd day of February, 2022. Exemption to the goods of the description as specified in column (3) of the Table below [Notifn. No. 12/2022-Cus., dt. 1.02.2022 as amended by 33/23] In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description as specified in column (3) of the Table below and falling within the Chapter or heading or sub-heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as are specified in the corresponding entry in column (2) of the said Table, when imported into India, from so much of the duty of customs leviable thereon under the said First Schedule as is in excess of the amount calculated at the standard rate as specified in the corresponding entry in column (4) of the said Table, subject to any of the conditions as specified in the Annexure to this notification, the Condition No. of which is mentioned in the corresponding entries in column (5) of the said Table. Table S.No. Chapter or Description of Goods Standard Condition heading or rate No. sub-heading or tariff items 1. 8507 60 00/ Battery for use in manufacture of hearable devices. Nil 1 and 4
- 850780005% 1 and 5 10% 1 and 6 15% 1 and 7 2. Any Chapter Inputs or parts or sub-parts for use in manufacture of Nil 1 and 3 items mentioned at S. No. 1. 3. 8518 90 00 Printed Circuit Board Assembly (PCBA) for use in Nil 1 and 4 manufacture of hearable devices. 10% 1 and 5 15% 1 and 6 15% 1 and 7 4. Any Chapter Inputs or parts or sub-parts for use in manufacture of Nil 1 and 3 items mentioned at S. No. 3. 5. 8518 90 00 Speaker assembly for use in manufacture of hearable Nil 1 and 4 devices Nil 1 and 5 Explanation - For the purposes of this entry, speaker 5% 1 and 6 assembly means a preassembled speaker driver with 10% 1 and 7 protective mesh, but not including Printed Circuit Board Assembly (PCBA) or battery. 6. Any Chapter Inputs or parts or sub-parts for use in manufacture of Nil 1 and 3 items mentioned at S. No. 5. 7. 73, 74, 85 The following parts, components and accessories of Nil 1 and 4 hearable devices, namely: - 5% 1 and 5 (i) Rubber parts 10% 1 and 6 (ii) Plastic parts 15% 1 and 7 (iii) Screws 15% 1 and 7 (iv) Magnets (v) Connect parts (vi) Earlaps (vii) Mic Gaskets (viii) Mic Membrane (ix) Ear hooks (x) Rotary Pin (xi) Wires (xii) Earbud Button Housing (xiii) Speaker Cavities (xiv) Silicone fins (xv) Earmuffs (xvi) Ear shell (xvii) Outer and inner moulds (xviii)Right earbud upper housing (xix) Earcup/ Ear-Cushions (xx) Ear-gel (xxi) Neckband and Headband (wired and moulded) (xxii) Charging case housing (xxiii) Right earbud driver sealing (xxiv) Earbud board masking EVA (xxv) Earbud bottom housing (xxvi) Revolving Shaft (Metal and plastic) (xxvii) Metal ear shells (xxviii) Copper foil. 8. Any Chapter Inputs or parts or sub-parts for use in manufacture of items Nil 1 and 3 mentioned at S. No. 7. 9. 8518 21 00, All goods 15% 2 8518 22 00, 8518 29 00 or 8518 30 00 10. 8518 21, All goods, other than hearable devices. 15% 3 8518 22,
Product guides for this heading
Searching by product name? These guides cover the HSN code, GST rate and import duty for common goods under heading 8507.
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
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.
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
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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Open toolHSN Code 85079090 — FAQs
Duty, GST and classification questions answered from the official Customs Tariff data.
HSN code 85079090 (Electric Accumulators, Including Separators Therefor, Whether or not Rectangular (including Square) (Other)) attracts 18% IGST under Schedule II of the GST notification.
The Basic Customs Duty (BCD) for HSN code 85079090 is 10%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).
HSN code 85079090 covers Electric Accumulators, Including Separators Therefor, Whether or not Rectangular (including Square) (Other). It sits under 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, in 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.
The HSN code for Electric Accumulators, Including Separators Therefor, Whether or not Rectangular (including Square) (Other) is 85079090, classified under 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 of India's Customs Tariff (ITC-HS).
The standard unit of quantity (UQC) for HSN code 85079090 is kg, as listed in the Customs Tariff.
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