Alkaline / dry cell (AA AAA) imported from China into India is classified under HS code 85061000 (8506 10 00) – Primary cells and batteries - manganese dioxide. The total import duty and IGST is about 37.47% of the assessable (CIF) value for FY 2026-27.
Import duty rates for HS code 85061000
| Duty / tax | Rate | On ₹1,00,000 CIF value |
|---|---|---|
| Basic Customs Duty (BCD) | 15% | ₹15,000 |
| Social Welfare Surcharge (SWS) | 10% of BCD | ₹1,500 |
| IGST | 18% | ₹20,970 |
| Total duty + IGST | ≈ 37.47% | ₹37,470 |
Customs duty (BCD + SWS) is a cost: about 16.5%. IGST of about 20.97% is usually claimable as input tax credit if you are GST-registered. Freight, insurance, port and clearance charges are extra – the calculator adds them for you.
Import policy & compliance
- Import policy: Free
- Certification / rules: BIS CRS may apply to primary cells - verify; EPR Battery Waste Mgmt Rules 2022
- Always needed: IEC (Import Export Code), GST registration, commercial invoice, packing list and Bill of Lading / Airway Bill.
Frequently asked questions
What is the HS code for Alkaline / dry cell (AA AAA) in India?
Alkaline / dry cell (AA AAA) is classified under HS code 85061000 (8506 10 00) in the Indian Customs Tariff: Primary cells and batteries - manganese dioxide. Always match the 8-digit code to your exact product specification before filing the Bill of Entry.
What is the import duty on Alkaline / dry cell (AA AAA) from China to India?
The import duty on Alkaline / dry cell (AA AAA) (HS 85061000) from China to India in FY 2026-27 is Basic Customs Duty (BCD) 15%, Social Welfare Surcharge (SWS) 10% of BCD and IGST 18%. That works out to about 37.47% of the assessable (CIF) value in total, of which about 20.97% is IGST that GST-registered importers can usually claim as input tax credit.
Is there anti-dumping duty on Alkaline / dry cell (AA AAA) from China?
IFC's database shows no anti-dumping duty in force for HS 85061000 as of 19 Oct 2026. Anti-dumping duties are product-specific and change through DGTR and Finance Ministry notifications, so confirm for your exact product before shipping.
Which licence or certification is needed to import Alkaline / dry cell (AA AAA) into India?
You need an Import Export Code (IEC) and GST registration. For HS 85061000: Free. BIS CRS may apply to primary cells - verify; EPR Battery Waste Mgmt Rules 2022.
How do I calculate the landed cost of Alkaline / dry cell (AA AAA) from China?
Landed cost = product cost + sea or air freight + insurance + customs duty + IGST + clearance and delivery charges. Use IFC's free China to India shipment calculator with HS code 85061000 to get a full cost sheet in rupees, or message IFC on WhatsApp for a confirmed door-to-door quote.
Related HS codes: Electrical machinery & electronics
- HS 85011019 – Wiper Motor (Car Parts)
- HS 85012000 – Universal AC/DC Motor
- HS 85013210 – DC Motor / BLDC Motor (EV)
- HS 85015210 – 3-Phase Induction Motor
- HS 85021100 – Diesel Generator Set (up to 75 kVA)
- HS 85044010 – Inverter / UPS
- HS 85044030 – Mobile charger / adapter
- HS 85044090 – Power supply / LED driver
- HS 85049010 – Transformer Parts
- HS 85065000 – Lithium coin cell (CR2032)
- HS 85071000 – Lead-Acid Starter Battery
- HS 85076000 – Li-ion battery / power bank
Rates checked by IFC on 19 Oct 2026 from the Customs Tariff of India (CBIC), Budget 2026 notifications and GST rate notifications. These are estimates for planning: confirm the classification and rates on ICEGATE or with IFC before you ship. All HS codes · Use this data in ChatGPT or Claude