Chapter 85 - Electrical machinery and equipment
HS Code 85423100
Processors and controllers
Official tariff item: Processors and controllers, whether or not combined with memories, converters, logic circuits, amplifiers, clock and timing circuits, or other circuits
Standard Duty Structure
| Duty Component | Rate |
|---|---|
| Basic Customs Duty (BCD) | 0% |
| Social Welfare Surcharge (SWS) | 10% of BCD |
| Integrated GST (IGST) | 18% |
Source: ICEGATE Trade Guide on Imports. Actual payable duty depends on assessable value, exemptions, preference claims, and product-specific cesses.
Classification Note
The checked ICEGATE snapshot flags CHIMS compliance rather than a product-agency approval.
Common Customs Paperwork
- Bill of Entry
- Commercial Invoice
- Packing List
These are the standard customs paperwork items, not a complete regulatory checklist for every product under this HS code.
Agency Checks To Verify
- CHIMS registration should be checked before import.
- DGFT policy conditions apply to this tariff item.