What is an HS code, and how does the ITC(HS) code affect an import into India?

An HS code is a product's number in the Harmonized System, the classification customs authorities use worldwide. The WCO says the HS has more than 5,000 commodity groups, each with a six-digit code, used by more than 200 countries and economies for their tariffs^[1].

Countries share the first six digits and add their own. India's version is the ITC(HS) classification, with 8-digit codes. Customs brokers often call it the HSN code. The code goes on the Bill of Entry for every import.

Each code sits in a tree: chapter (2 digits), heading (4), subheading (6), then India's national tariff line (8). Here is one worked through.

Every importer. The code is declared on each Bill of Entry, and it drives duty and import policy. Your supplier's export code is a starting point, but the Indian classification is your responsibility, and so is the 8-digit line.

Compliance relief is also sometimes written by HS code. A Ministry of Steel order of 20 November 2025 exempted listed ITC-HS codes from mandatory QCO compliance for imports shipped on or before 31 March 2026^[8], later extended to 30 June 2026^[9]. See the steel QCO.

DGFT's ITC(HS) import schedule gives each 8-digit line a policy: Free, Restricted or Prohibited. 'Restricted' goods may be imported only with an authorisation, permission or licence or under a prescribed procedure^[6], applied for on the DGFT portal with a linked IEC^[6].

These ITC(HS) codes come from official DGFT listings. Your product's actual code depends on its features, so treat this as a starting point.

Most household appliances sit in Chapters 84 and 85. The codes below are commonly used lines reported in tariff listings, so confirm the exact 8-digit line with your broker; many of these products also need an ISI mark under a QCO, which the code does not tell you.

A policy condition is an extra rule DGFT attaches to a tariff line or chapter, on top of Free, Restricted or Prohibited. It can add testing, registration or a carve-out without changing the code.

• Toys (Chapter 95). A sample from each toy consignment is sent to an NABL-accredited lab; Customs may clear the goods on condition they are not sold until the sample passes, and failed consignments are sent back or destroyed at the importer's cost^[19].
• GPS trackers. A 2015 DGFT notification reportedly kept 85269190 Restricted but made GPS receivers and vehicle tracking systems with a valid IMEI, ESN or MEID free to import^[20]. See importing GPS trackers.
• Air conditioners with refrigerants. Imports under ex84151010 and ex84151090 are reported as Prohibited since a DGFT notification of 15 October 2020^[21].

Always read the policy condition, not just the policy column.

No. BIS and EPR rules are written by product description and standard, not by HS code. CRS uses BIS product categories mapped to Indian Standards^[22]. The e-waste rules use their own Schedule I codes, called EEE codes, and do not even name some products, such as power banks or Bluetooth speakers, separately^[23].

Even where an order prints HS codes, it says they are only a guide. The Steel QCO 2024 states its ITC(HS) codes are generic and indicative, and the order applies only to products covered by the listed Indian Standards^[24]. Toys go further the other way: toys under any chapter are governed by BIS standards^[7], so declaring a toy outside Chapter 95 does not escape the toys QCO.

Use the code to describe goods correctly, then check approvals by product with our approval checker or the HS code approval finder.

Three different numbers describe the same product for three different regulators. Mixing them up is a common source of error.

Start from what the product is and does, then narrow down through the tree. Confirm with your broker before you file.

An importer brings in three kinds of earphones from China.

1. TWS earbuds: 85183011, True Wireless Stereo^[2].
2. Bluetooth neckbands: reported to fall under 85183019, 'Other', since they are not TWS^[2].
3. The charging case sold as a spare: classify it separately; do not assume it follows the earbuds.

All three may still need a WPC ETA, because the radio, not the tariff line, triggers it^[26]. See importing from China for the rest of the checklist.

Yes, twice: the preferential rate is claimed item by item, and origin rules are often written as a change of HS code. To claim a preferential rate, the importer must declare on the Bill of Entry that the goods are originating, cite the tariff notification for each item and give the certificate of origin details^[27].

Origin tests use the HS too. Under the India-Japan CEPA, a good made with non-originating materials qualifies if it has at least 35% qualifying value content and all non-originating materials change tariff classification at the six-digit level^[28]. The ASEAN-India rules ask for at least 35% content and a change in tariff sub-heading^[29]. See importing from Japan and importing from Vietnam.

Yes. The WCO updates the HS every 5-6 years^[1], and India issued its ITC(HS) 2022 import schedule on 9 February 2022^[5]. DGFT also changes the policy on individual lines by notification.

Some policy conditions add steps without changing the code. From 1 November 2025, solar items under 70071900, 85414200 and 85414300 used for solar projects need registration on MNRE's REEIMS before import^[3]. Track changes on the QCO tracker and new rules for 2026.

On the Bill of Entry, line by line. The Bill of Entry is filed electronically by the importer or a licensed customs broker^[30], and it is deemed filed and self-assessed when the Customs EDI system generates its number^[30].

Self-assessment means the classification is yours. Customs can re-assess it, and you must keep the assessed Bill of Entry and supporting documents for five years^[30]. A full document list is on the customs clearance checklist.

Yes, and disputes go to tribunals. CESTAT Mumbai sent back a case on whether an activity tracker is a smart watch under 8517 62 90, holding that Revenue must prove the classification^[31].

CBIC also issues circulars to settle questions. CBIC Circular 12/2025-Customs reportedly clarified that interactive flat panel displays and other monitors are classifiable under 85285900^[32]. See importing monitors.

• Classification disputes. Similar products can be argued into different codes^[31].
• 'Other' lines. Non-TWS wireless earphones such as neckbands are reported to fall under 85183019, 'Other'^[2].
• Assuming a code means no BIS. Approvals follow the product, not the code^[22].
• Missing a policy change. Colour TVs moved from Free to Restricted in July 2020^[4].
• Copying the supplier's code without checking the Indian 8-digit line.
• Using the code to dodge a QCO. Toys are covered under any chapter^[7].

We do not list duty rates; check the current tariff with your broker. For a product-by-product review, ask for a free compliance check.