For a voltage not exceeding 60 V imported into India falls under tariff item 8536 41 00. The standard rate of basic customs duty in the First Schedule to the Customs Tariff Act, 1975 is 15%, and integrated tax is 18%. On the export side the same code earns RoDTEP at 0.7% of FOB value under Appendix 4R. Below is the whole bill worked at an assessable value of ₹10,00,000, with the base each levy is charged on.
| Level | Description |
|---|---|
| 85 | Chapter 85: Electrical machinery and equipment and parts thereof; sound recorders and reproducers |
| 8536 | Heading 8536: Electrical apparatus for switching or protecting electrical circuits |
| 8536 41 00 | For a voltage not exceeding 60 V. Unit: u. Import policy: Free |
Heading 8536 holds 26 tariff items in this dataset and their standard rates run from 7.5% to 15%, so on this heading the eight digit line a consignment is classified under decides what it costs. This line sits at 15%.
Put your own assessable value in and the whole stack re-works on this line's own rates: basic customs duty at 15%, the Social Welfare Surcharge charged on that duty rather than on the value, and integrated tax at 18% on the value plus both. Assessable value is cost, insurance and freight plus landing charges where they apply, not the invoice value on its own.
| Rate | Levy | Amount |
|---|---|---|
| 15% | Basic customs duty, of the assessable value | ₹1,50,000 |
| 10% | Social Welfare Surcharge, of the basic customs duty | ₹15,000 |
| 18% | IGST, of value plus the duties above | ₹2,09,700 |
| 37.47% | Total duty and tax, as a share of the assessable value | ₹3,74,700 |
The same eight digit code decides what an exporter earns. Appendix 4R to the Handbook of Procedures gives tariff item 8536 41 00 a RoDTEP rate of 0.7% of FOB value, notified by Notification 32/2024-25 and in force from 10 October 2024. Appendix 4R is the schedule for exports from the Domestic Tariff Area.
An exporter under an Advance Authorisation, an Export Oriented Unit or a unit in a Special Economic Zone reads Appendix 4RE instead, which puts this line at 0.4%. Which schedule applies is a fact about the exporter, not about the goods, so this page does not choose between them.
Notification 74/2025-26 ran the scheme to 30 September 2026, which has passed, so check DGFT for a continuation notification before relying on the figure above. Rates come from Appendix 4R and Appendix 4RE as DGFT publishes them. Work the entitlement on your own FOB value and quantity.
Where a trade agreement covers this line, the preferential rate replaces the basic customs duty rate, and it pulls the surcharge and the integrated tax down with it. At 0% for ASEAN countries, the whole bill on ₹10,00,000 falls from ₹3,74,700 to ₹1,80,000.
A preference is never automatic. It applies against a valid certificate of origin, and the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 put the burden of proving origin on the importer. These are the 2025 schedule.
| Code | Description | Duty | IGST | Export rate |
|---|---|---|---|---|
| 8536 10 10 | For switches having rating upto 15 amps, rewireable | 10% | 18% | 0.7% |
| 8536 10 20 | For switches having rating above 15 amps, high rupturing capacity or rewireable | 10% | 18% | 0.7% |
| 8536 10 30 | Other rewireable fuses | 10% | 18% | 0.7% |
| 8536 10 40 | Other high rupturing capacity fuses | 10% | 18% | 0.7% |
| 8536 10 50 | Fuses gear | 10% | 18% | 0.7% |
| 8536 10 60 | Electronic fuses | 10% | 18% | 0.7% |
| 8536 10 90 | Other | 10% | 18% | 0.7% |
| 8536 20 10 | Air circuit breakers | 10% | 18% | 0.7% |
| 8536 20 20 | Moulded case circuit breakers | 10% | 18% | 0.7% |
| 8536 20 30 | Miniature circuit breakers | 10% | 18% | 0.7% |
| 8536 20 40 | Earth leak circuit breakers | 10% | 18% | 0.7% |
| 8536 20 90 | Other | 10% | 18% | 0.7% |
| 8536 30 00 | Other apparatus for protecting electrical circuits | 10% | 18% | 0.7% |
| 8536 49 00 | Other | 15% | 18% | 0.7% |
| 8536 50 10 | Control and switch gears | 10% | 18% | 0.7% |
| 8536 50 20 | Other switches of plastic | 10% | 18% | 0.7% |
| 8536 50 90 | Other | 10% | 18% | 0.7% |
| 8536 61 10 | Of plastic | 10% | 18% | 0.7% |
| 8536 61 90 | Of other materials | 10% | 18% | 0.7% |
| 8536 69 90 | Of other materials | 10% | 18% | 0.7% |
| 8536 70 00 | Connectors for optical fibres, optical fibre bundles or cables | 7.5% | 18% | 0.7% |
| 8536 90 10 | Motor starters for AC motors | 10% | 18% | 0.7% |
| 8536 90 20 | Motor starters for DC motors | 10% | 18% | 0.7% |
| 8536 90 30 | Junction boxes | 10% | 18% | 0.7% |
Bring in ₹10,00,000 of for a voltage not exceeding 60 v and customs will ask for ₹3,74,700, which is 37.47% of what the consignment is assessed at. That is not one charge. It is four, and each is charged on a base that includes the ones before it.
Of the ₹3,74,700 above, exactly ₹1,50,000 can be paid with a RoDTEP or RoSCTL duty-credit scrip instead of cash, because Regulation 6(1) of the Electronic Duty Credit Ledger Regulations, 2021 confines the credit in an e-scrip to duties of customs specified in the First Schedule to the Customs Tariff Act, 1975. The remaining ₹2,24,700 is paid in cash.
A scrip bought below face value therefore saves that discount on ₹1,50,000, not on ₹3,74,700. How the buy side works, or read what a duty-credit scrip is end to end.
The First Schedule states the duty on this line as "15%". Integrated tax is carried under CBIC notification 045/2025. How the figures in this chapter are checked, and when they were last checked is in the meta line at the top of this page.
This is the tariff arithmetic on a published rate, not an assessment. Goods are assessed by the proper officer under section 17 of the Customs Act, 1962, and valuation, exemption notifications, anti-dumping and safeguard duties can all change what is finally payable. A wrong tariff line makes every number on this page wrong together, so this is not classification advice.
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