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Heading · Chapter 82 · Section XV, Base metals and articles of base metal

HS 8206Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale

Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal

Customs duty
10%
2 tariff items
GST now
18%
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
8%
On Indian goods
Search codesRates as on 19 Oct 2026

Codes under this heading

1 code. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
8206 00Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale10%18%kg

Importing into India

Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 2 tariff items: 10%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 19 Oct 2026.

Import policy (DGFT ITC(HS)) of its tariff items

  • Free: 2 tariff items

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

  • Now 18%.
  • Until 21 September 2025 18%.
  • Change: Unchanged.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 366Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale18%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202518%1/2017-Central Tax (Rate)
From 22 Sep 202518%9/2025-Integrated Tax (Rate)

Exporting from India

Export duty

Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.

Duty drawback (All Industry Rates)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
8206Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale1.7%—

Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.

Export policy (DGFT ITC(HS) Schedule 2) of its tariff items

  • Free: 2 tariff items

China: the same goods (8206)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force and 1 expired under 8206. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
8206.00.00.10Retail packaged sets of tools specially designed for superplastic forming/diffusion bonding of titanium, aluminium and their alloys for the manufacture of aircraft or spacecraft structural components, aero-engines or space engines or specially designed components therefor为制造航空器结构件或航天器结构件、航空发动机或航天发动机或为上述物项专门设计的部件而专门设计用于钛、铝及其合金超塑成形/扩散连接的成套工具组成的零售包装成套货品8%MFN rate (no APTA concession on this line)8%13%13%3
8206.00.00.90Other sets of articles of two or more of the headings 82.02 to 82.05, put up in retail packings其他由税目8202至8205中两个或多个税目所列工具组成的零售包装成套货品8%MFN rate (no APTA concession on this line)8%13%13%None
  • India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
  • The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.

China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.

Nearby codes

Previous8205Hand tools (including glaziers’ diamonds), not elsewhere specified or included; blow lamps; vices; clamps and the like, other than accessories for and parts of, machine-tools or water-jet cutting machines; anvils; portable forges; hand-or pedal-operated grinding wheels with frameworksOne level upChapter 82Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metalNext8207Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools

Sources

For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.

Heading 8206: Tools of two or more of the headings 8202 to 8205, put up in sets for… — duty, GST and import rules | SCM INSIGHTS