Import Duty Guide

HS Code 8504 — Electrical Transformers, Inverters & Power Electronics: Import Duty in India (2026)

HS code 8504 covers electrical transformers, inverters, and power electronics. Inverters and converters attract BCD 20% and IGST 18%, giving approximately 41% effective duty. Large power transformers attract lower BCD of 10% for approximately 30% effective duty.

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Quick answer: HS code 8504 covers electrical transformers, inverters, converters, and UPS systems. BCD: 20% (inverters/converters) / 10% (large power transformers). IGST: 18%. Social Welfare Surcharge: 10% of BCD. Total effective duty: approximately 41% for inverters and 30% for transformers. BIS CRS is required for inverters/UPS.

What Products Fall Under HS Code 8504?

HS code 8504 covers electrical transformers, static converters, and inductors. 85044090 covers inverters and converters. 85042100 covers liquid-filled transformers. 85044030 covers UPS systems. Grid-connected solar inverters and data centre UPS systems are major import categories under this heading.

What is the difference between HS code 8504 and similar codes?

Solar panels use HS 8541. Solar batteries use HS 8507. Charge controllers use HS 8537. Correct classification between inverter (8504) and controller (8537) affects duty. Motor drives and VFDs are classified under HS 8504 as rotating machine drives.

Customs Duty Calculation for HS Code 8504: Worked Example

Total effective duty on CIF value = BCD + SWS (10% of BCD) + IGST on (CIF + BCD + SWS). For HS code 8504, BCD is 20% and IGST is 18%.

Duty Component	Rate	On ₹500,000 CIF (inverter batch)
Basic Customs Duty (BCD)	20%	₹100,000
Social Welfare Surcharge (SWS)	10% of BCD	₹10,000
IGST	18%	₹109,800
Total Customs Duty	~44.0% of CIF	₹219,800

Note: Grid-connected solar inverters require BIS CRS under IS 16089 and CEA technical standards for Indian grid connectivity. Off-grid inverters also need BIS certification.

Can I reduce import duty on HS code 8504 goods?

Large UPS (above 10 kVA) for industrial/data centre use may qualify as capital goods under EPCG scheme for import at 0% BCD if the importer is a service exporter. Power transformers classified as capital goods can also be imported under EPCG at 0% BCD.

Use our import duty calculator to compute exact landed cost for your shipment.

Compliance Requirements for Importing HS Code 8504 Goods

BIS CRS is mandatory for grid-connected and off-grid solar inverters under IS 16089. Grid-tie inverters additionally require CEA compliance for Indian grid connectivity.

Grid-connected solar inverters require BIS CRS registration under IS 16089. Off-grid inverters also need certification. Additionally, grid-tie inverters require compliance with Central Electricity Authority (CEA) technical standards for connectivity to the Indian grid.

Data centre UPS systems (HS 85044030) attract BCD 20% and require BIS CRS. Large UPS for industrial use may qualify for EPCG if the importer is a service exporter.

Variable frequency drives (VFDs/inverter drives) are classified under HS 8504 and attract BCD 20%. BIS CRS is required for VFDs under the mandatory QCO for rotating machine drives.

Need help with compliance? check your compliance requirements or read our customs clearance guide.

How to Import HS Code 8504 Goods to India: Process Overview

Typical lead time: 35–50 days including BIS CRS (4–8 weeks) plus shipping.

Obtain IEC code and GST registration
Apply for BIS CRS under IS 16089 for inverter models
For grid-tie inverters: obtain CEA compliance certificate
Book sea freight (FCL for large transformers) or air freight with Sea Air Cargo Systems
File Bill of Entry on ICEGATE with BIS and CEA certificates
Customs clearance at ICD Whitefield or Chennai Port (3–5 days)

Our customs clearance guide explains each step in detail. For Bengaluru-bound cargo, we clear at BLR airport (6–12 hours for green channel air freight) or ICD Whitefield (2–4 days for sea freight).

Frequently Asked Questions — HS Code 8504

What is the import duty on solar inverters and UPS systems in India?

Solar inverters and power converters (HS 85044090) attract BCD 20%, SWS 2%, and IGST 18% — approximately 41% effective duty. Large power transformers (HS 85042100) attract lower BCD of 10%. UPS systems follow the inverter rate at approximately 41%.

Do solar inverters need BIS certification for import?

Yes. Grid-connected solar inverters require BIS CRS registration under IS 16089. Off-grid inverters also need certification. Additionally, grid-tie inverters require compliance with Central Electricity Authority (CEA) technical standards for connectivity to the Indian grid.

What is the import duty on a UPS system for data centre use?

Data centre UPS systems (HS 85044030) attract BCD 20%, SWS 2%, and IGST 18% — approximately 41% effective duty. Large UPS (above 10 kVA) for industrial/data centre use may qualify as capital goods under EPCG scheme for import at 0% BCD if the importer is a service exporter.

Can I import a transformer from Germany to India for a manufacturing plant?

Yes. Large power transformers (HS 85042100) attract BCD 10%, SWS 1%, IGST 18% — approximately 30% effective duty. Transformers classified as capital goods can be imported under EPCG at 0% BCD by eligible exporters. German manufacturers (Siemens, ABB) are common sources.

What compliance is required for industrial frequency drives (VFDs) from China?

Variable frequency drives (VFDs/inverter drives) are classified under HS 8504 and attract BCD 20%. BIS CRS is required for VFDs under the mandatory QCO for rotating machine drives. Import without BIS CRS results in customs detention.