HS Code 8543.40 : Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof, Electronic cigarettes and similar personal electric vaporizing devices
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof, electronic cigarettes and similar personal electric vaporizing devices is 8543.40. Under the 2026 India (CBIC), the representative MFN general duty rate is 10.00% [CBIC / Customs Tariff 2026].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 85
Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof
Heading 8543
Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof
Subheading .40
.40
Electronic cigarettes and similar personal electric vaporizing devices
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
8-DIGIT INDIA ITC-HS CODE
8543.40.00
CBIC ITC-HS Tariff Schedule
Integrated GST (IGST)
18.00%
(AV + BCD + SWS) Base
Landed Duty Rate
30.98%
Worked Compound Stack
Advance Ruling System
CAAR Rulings
CBIC Customs Authority
TRACK THIS HS CODE
Get Real-Time Tariff & Trade Remedy Change Alerts for HS 8543.40
Receive an automated email notification whenever CBIC or the DGTR publishes duty rate adjustments or customs notices for 8543.40.
MODULE 6: Mandatory Customs Entry Document Matrix
Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT
Commercial Invoice
Itemized description, currency, Incoterms, seller/buyer details, and country of origin.
UNIVERSAL DOCUMENT
Packing List & Bill of Lading
Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.
AGENCY-CONDITIONAL (PGA)
FDA Prior Notice / USDA Phytosanitary Cert
Rule-derived from verified PGA flag: Mandatory prior notice filing and health certificate.
MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags
ACE PGA Message-Set Flags:
FCC (FCC): FCC Equipment Authorization Form 740 (RF Devices)
Official ACE program code: ACE/PGA [FDA 21 CFR 1.276].
MODULE 8: Indian Trade Remedies (DGTR AD/CVD) & Safeguards
DGTR Anti-Dumping / CVD Measures
Subject to Item Notice
Directorate General of Trade Remedies [DGTR]
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|
MODULE 10: Logistics, Freight & Transport Specifications
Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof, Electronic cigarettes and similar personal electric vaporizing devices
MODULE 11: Customs Authority for Advance Rulings (CAAR / CBIC)
Legally binding tariff classification decisions issued by CAAR / CBIC under Section 28H of the Customs Act, 1962 for HS 8543.40.
Query the official CAAR Advance Ruling portal criteria:
Search Official CBIC Portal for 8543.40 →India ITC-HS 8-Digit Commodity Lines (8543.40)
| Commodity Code | Description | Duty Rate | Unit |
|---|---|---|---|
| Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof, Electronic cigarettes and similar personal electric vaporizing devices | 10.00% | — |
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 8543.10 | Subheading under Heading 8543 | Compare Subheading 8543.10 → |
| 8543.20 | Subheading under Heading 8543 | Compare Subheading 8543.20 → |
| 8543.30 | Subheading under Heading 8543 | Compare Subheading 8543.30 → |
| 8543.70 | Subheading under Heading 8543 | Compare Subheading 8543.70 → |
| 8543.90 | Subheading under Heading 8543 | Compare Subheading 8543.90 → |
Official Primary Sources & Authority References
CBIC Customs Tariff Schedule (ITC-HS 2026) ↗
Official Indian 8-digit ITC-HS tariff items, Basic Customs Duty (BCD), SWS, and IGST.
Central Board of Indirect Taxes and Customs (CBIC) ↗
Indian Ministry of Finance customs administration and Customs Tariff Act 1975.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and India (CBIC) general duty for Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof, Electronic cigarettes and similar personal electric vaporizing devices?
Under WCO Harmonized System 2022 and India (CBIC), Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof, Electronic cigarettes and similar personal electric vaporizing devices is classified under HS 8543.40 (Heading 8543, Chapter 85). The representative IN MFN general duty rate is 10.00%.
How is HS 8543.40 distinguished within Heading 8543 (Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof)?
Heading 8543 covers Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof. Subheading 8543.40 specifically isolates Electronic cigarettes and similar personal electric vaporizing devices. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 8543.
What are the primary candidate subheadings related to HS 8543.40?
Related subheadings under Heading 8543 include 8543.10, 8543.20, 8543.30, 8543.70, 8543.90. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof, Electronic cigarettes and similar personal electric vaporizing devices into India?
Importers require a Bill of Entry (BE) lodged on the ICEGATE portal by a Customs Broker (CHA), active Import Export Code (IEC) from DGFT, GSTIN registration, Commercial Invoice, Packing List, and Bill of Lading.
Can goods under HS 8543.40 enter duty-free under FTAs into India?
Yes. Goods originating in ASEAN countries (AIFTA), Japan (IJCEPA), South Korea (IKCEPA), UAE (India-UAE CEPA), or Australia (ECTA) enter India under preferential BCD rates subject to CAROTAR 2020.
What is the Indian customs duty de minimis threshold for Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof, Electronic cigarettes and similar personal electric vaporizing devices?
Under Courier Imports and Exports (Clearance) Regulations, imported goods valued up to ₹10,000 INR enter India duty-free, while commercial shipments above ₹10,000 require formal ICEGATE entry.
How can an importer obtain a CAAR Advance Ruling for HS 8543.40 in India?
Importers or foreign exporters may apply to the Customs Authority for Advance Rulings (CAAR) under Section 28H of the Customs Act, 1962 for a legally binding classification ruling.
How is the compound landed duty (BCD + SWS + IGST) calculated for HS 8543.40 in India?
India applies a compound stack: Basic Customs Duty (BCD) on assessable value, Social Welfare Surcharge (SWS) at 10% of BCD, and Integrated GST (IGST) on (assessable value + BCD + SWS). Some goods add AIDC or compensation cess.
What IGST rate applies to imports of HS 8543.40 into India?
Integrated GST (IGST) is levied at 5%, 12%, 18%, or 28% depending on the goods, assessed on the assessable value plus BCD plus SWS. There is no US-style MPF/HMF.
What is the Import Export Code (IEC) and GSTIN requirement for India?
Commercial importers require a 10-digit Import Export Code (IEC) issued by DGFT and a GSTIN registration; entry is lodged as a Bill of Entry on ICEGATE via a Customs Broker (CHA).
How do CAROTAR 2020 rules of origin apply to preferential imports under HS 8543.40?
Importers claiming FTA preferential BCD rates must satisfy CAROTAR 2020 origin verification, holding a valid Certificate of Origin and supporting production records.
What DGTR trade remedy (anti-dumping / safeguard) measures apply to HS 8543.40?
Importers must verify whether anti-dumping, countervailing, or safeguard duties recommended by the Directorate General of Trade Remedies (DGTR) apply to their origin.
Are BIS or FSSAI standards clearances required for HS 8543.40 in India?
Regulated goods may require BIS (ISI) certification, FSSAI clearance for food, or other line-ministry NOCs prior to customs release.
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