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

HS 8207 60Tools for boring or broaching

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

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 codesDuty abroadRates as on 19 Oct 2026

Codes under this subheading

2 codes. 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
8207 60 10Reamers10%18%kg
8207 60 90Other10%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. 367Interchangeable 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 tools18%

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
8207Interchangeable 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——
820701PCB drills made from solid tungsten carbide blanks or rods1.7%—
820799Others1.7%—

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

What buyers pay abroad: import duty in the US, UK, EU and Australia for 8207 60, and China's below.

China: the same goods (8207 60)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 8207 60. 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
8207.60.10.00Boring tools with working parts of diamond or other带金刚石等工作部件的镗孔工具8%MFN rate (no APTA concession on this line)8%13%13%None
8207.60.90.00Boring tools with working parts of other materials带其他材料工作部件的镗孔工具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.

Every Chinese code in full

8207.60.10Boring or reaming tools, with working part of super-hard material

8207.60.10.00Boring tools with working parts of diamond or other带金刚石等工作部件的镗孔工具

Of diamond etc. incl. cubic boron nitride, this subheading includes reaming tools金刚石等包括立方氮化硼,本子目包括铰孔工具

Unit
kg / piece
MFN import duty
8%
Provisional import duty
None
General import duty
20%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
23 Aug 2026
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Use (for drilling, milling, forging, boring, etc.)用途(钻探、铣削、锻压、镗孔用等)
  • 3.Material (of alloy steel, etc.)材质(合金钢制等)
  • 4.Whether with working parts; if so, specify material (cermet, diamond)是否带工作部件,若带有请注明材质(金属陶瓷、金刚石
  • 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 6.Model型号
  • 7.GTIN
  • 8.CAS
  • 9.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
3.2%
Ecuador
0%
Serbia
0%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
5%
Brunei
5%
Cambodia
5%
Laos
5%
Malaysia
5%
New Zealand
5%
Singapore
5%
Thailand
5%
Vietnam
5%
Indonesia
5%
Philippines
5%
Myanmar
5%
CIQ codes
  • 8207601000999Boring tools with working parts of diamond, etc. (diamond, etc. includes cubic boron nitride; this subheading includes reaming tools)带金刚石等工作部件的镗孔工具(金刚石等包括立方氮化硼,本子目包括铰孔工具)

8207.60.90Boring or reaming tools with working parts of other materials

8207.60.90.00Boring tools with working parts of other materials带其他材料工作部件的镗孔工具

Including reaming tools包括铰孔工具

Unit
kg / piece
MFN import duty
8%
Provisional import duty
None
General import duty
20%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
23 Aug 2026
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Use (for drilling, milling, forging, boring, etc.)用途(钻探、铣削、锻压、镗孔用等)
  • 3.Material (of alloy steel, etc.)材质(合金钢制等)
  • 4.Whether with working parts; if so, specify material (cermet, diamond)是否带工作部件,若带有请注明材质(金属陶瓷、金刚石
  • 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 6.Model型号
  • 7.GTIN
  • 8.CAS
  • 9.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
1.6%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
3.2%
Ecuador
5.6%
Serbia
0%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
6%
Brunei
5.3%
Cambodia
5.3%
South Korea
5.3%
Laos
5.3%
Malaysia
5.3%
New Zealand
6.4%
Singapore
5.3%
Thailand
5.3%
Vietnam
5.3%
Japan
5.5%
Indonesia
5.3%
Philippines
5.3%
Myanmar
5.3%
CIQ codes
  • 8207609000999Boring tools with working parts of other materials (incl. reaming tools)带其他材料工作部件的镗孔工具(包括铰孔工具)

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

Previous8207 40Tools for tapping or threadingOne level up8207Interchangeable 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 toolsNext8207 70Tools for milling

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.