Tariff item · Chapter 84 · Section XVI, Machinery and mechanical appliances
HS 8407 10 00Aircraft engines
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof › Spark-ignition reciprocating or rotary internal combustion piston engines
- Customs duty
- 7.5%
- Notified, 45/2025-Customs
- GST now
- 5%
- Import policy
- Free
- With a condition
- Export policy
- Free
- Unit
- units
- Duty in China
- 2%
- On Indian goods
Importing into India
What customs charges, what trade agreements take off, and the rules the goods must meet.
Customs duty
| Duty | Rate | Charged on |
|---|---|---|
| Basic customs duty (BCD), rate notified under 45/2025-Customs | 7.5% | Assessable value |
| Agriculture Infrastructure and Development Cess (AIDC) | Nil | Assessable value11/2021-Customs, S.No. 17 |
| Social Welfare Surcharge (SWS) | 10% of BCD, AIDC and Health Cess | BCD + AIDC |
| Integrated GST (IGST) | 5% | Assessable value + BCD + AIDC + SWS |
BCD is the rate notified under 45/2025-Customs (S.No. 248); the tariff's statutory rate is 15%.
Lower duty under trade agreements
| Agreement | Customs duty | Goods from |
|---|---|---|
| ASEAN–India FTA | 0% | Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam |
| Duty-free tariff preference for LDCs | 0% | Afghanistan, Bangladesh, Burkina Faso, Burundi, Benin, Democratic Republic of the Congo, Central African Republic, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Cambodia, Comoros, Laos, Liberia, Lesotho, Madagascar, Mali, Myanmar, Malawi, Mozambique, Niger, Rwanda, Sudan, Sierra Leone, Senegal, Somalia, Chad, Togo, Timor-Leste, Tanzania, Uganda, Yemen, Zambia |
| India–Australia ECTA | 0% | Australia |
| India–Japan CEPA | 0% | Japan |
| India–Korea CEPA | 0% | South Korea |
| India–Malaysia CECA | 0% | Malaysia |
| India–Sri Lanka FTA | 0% | Sri Lanka |
| India–UAE CEPA | 0% | United Arab Emirates |
| SAFTA | 0% | Afghanistan, Bangladesh, Bhutan, Maldives, Nepal |
| India–UK CETA29/2026-Customs | 2% | United Kingdom |
| APTA | 4.5% | Bangladesh, China, South Korea, Sri Lanka |
| SAFTA | 5% | Sri Lanka |
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026. 1 earlier measure has ended.
Import policy (DGFT ITC(HS))
- Free.
- Condition: Import allowed freely except second hand/reconditioned parts, which can be imported without a licence subject to approval from DGCA.
Notes on these rates
- The statutory rates come from a one-time snapshot of the Indian Trade Portal (CBIC's tariff of 30.06.2025). Changes the Finance Act 2026 made to the tariff from 1 May 2026 are not in it.
- BCD is the standard rate notified under 45/2025-Customs (Table I, S.No. 248), 7.5%, not the statutory 15%: an exemption notification lets customs charge the lower.
- Table I of 45/2025-Customs also has 19 entries that cover this code for named goods or on a condition (for example S.No. 174: Nil, condition 3). They lower the duty only if the importer meets the condition, so they are not in the totals.
- IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
- AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
- AIDC is Nil (S.No. 17 of 11/2021-Customs, which exempts all goods it does not name).
- Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
- This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
- This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 5%.
- Until 21 September 2025 5%.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 422 | Aircraft engines | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 5% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5% | 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)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 8407 | Spark-ignition reciprocating or rotary internal combustion piston engines | 1.5% | — |
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 incentives (RoDTEP and RoSCTL)
- RoDTEP, Appendix 4R (exports from the domestic tariff area): 0.6% of the FOB value, until 31 Dec 2026.
- RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.4% of the FOB value, until 31 Dec 2026.
Export policy (DGFT ITC(HS) Schedule 2)
- Free.
What buyers pay abroad: import duty in the US, UK, EU and Australia for 8407 10, and China's below.
China: the same goods (8407 10)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 4 in force and 2 expired under 8407 10. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 8407.10.10.10 | Dual-use controlled internal combustion aircraft engines for UAVs, 16KW<output power≤298kw16KW<输出功率≤298kw的两用物项管制的无人机专用航空器内燃引擎 | 2%MFN rate (no APTA concession on this line) | 2% | 13% | 13% | 3 |
| 8407.10.10.90 | Other aircraft internal combustion piston engines, of an output ≤ 298 kW其他输出功率≤298kw航空器内燃引擎 | 2%MFN rate (no APTA concession on this line) | 2% | 13% | 13% | None |
| 8407.10.20.10 | High-efficiency internal combustion engines for unmanned aircraft, airships, of an output > 298 kW输出功率>298kw的无人驾驶航空飞行器、无人驾驶飞艇用高效率内燃引擎 | 2%MFN rate (no APTA concession on this line) | 2% | 13% | 13% | 3 |
| 8407.10.20.90 | Other aircraft internal combustion piston engines, of an output > 298 kW其他输出功率>298kw航空器内燃引擎 | 2%MFN rate (no APTA concession on this line) | 2% | 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
8407.10.10Spark-ignition reciprocating internal combustion piston engines for aircraft, of a power not exceeding 298 kW
8407.10.10.10Dual-use controlled internal combustion aircraft engines for UAVs, 16KW<output power≤298kw16KW<输出功率≤298kw的两用物项管制的无人机专用航空器内燃引擎
Referring to spark-ignition reciprocating or rotary指点燃往复式或旋转式
- Unit
- unit / kg
- MFN import duty
- 2%
- Provisional import duty
- None
- General import duty
- 11%
- 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
- 3Dual-use items and technologies export licence两用物项和技术出口许可证
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用途
- 3.Output power输出功率
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 5.Model型号
- 6.Fuel type燃料类型
- 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
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 0%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 8407101010999Dual-use controlled internal combustion aircraft engines for UAVs, with an output power of > 16 kW but ≤ 298 kW (spark-ignition reciprocating or rotary type)16KW<输出功率≤298kw的两用物项管制的无人机专用航空器内燃引擎(指点燃往复式或旋转式)
8407.10.10.90Other aircraft internal combustion piston engines, of an output ≤ 298 kW其他输出功率≤298kw航空器内燃引擎
Referring to spark-ignition reciprocating or rotary指点燃往复式或旋转式
- Unit
- unit / kg
- MFN import duty
- 2%
- Provisional import duty
- None
- General import duty
- 11%
- 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用途
- 3.Output power输出功率
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 5.Model型号
- 6.Fuel type燃料类型
- 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
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 0%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 8407101090999Other aircraft internal combustion engines, output ≤ 298 kW (spark-ignition reciprocating or rotary)其他输出功率≤298kw航空器内燃引擎(指点燃往复式或旋转式)
8407.10.10.00Aircraft internal combustion engines, of an output power ≤298 kW输出功率≤298kw航空器内燃引擎Expired
- Unit
- unit / kg
- MFN import duty
- 2%
- Provisional import duty
- None
- General import duty
- 11%
- Import VAT
- 13%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 7 Sep 2023
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用途
- 3.Output power输出功率
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 5.Model型号
- 6.Fuel type燃料类型
- 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
- 0%
- Georgia
- 0%
- Mauritius
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 0%
CIQ codes
- 8407101000999Aircraft internal combustion engines, output ≤ 298 kW (spark-ignition reciprocating or rotary)输出功率≤298kw航空器内燃引擎(指点燃往复式或旋转式)
8407.10.20Spark-ignition reciprocating internal combustion piston engines for aircraft, of a power exceeding 298 kW
8407.10.20.10High-efficiency internal combustion engines for unmanned aircraft, airships, of an output > 298 kW输出功率>298kw的无人驾驶航空飞行器、无人驾驶飞艇用高效率内燃引擎
Reciprocating or rotary internal combustion piston engines, designed or modified for operation at altitudes exceeding 15,420 m设计或改型后用于在15420米以上高空飞行的吸气活塞式或转子式内燃发动机
- Unit
- unit / kg
- MFN import duty
- 2%
- Provisional import duty
- None
- General import duty
- 11%
- 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
- 3Dual-use items and technologies export licence两用物项和技术出口许可证
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用途
- 3.Output power输出功率
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 5.Model型号
- 6.Fuel type燃料类型
- 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
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 0%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 8407102010999High-efficiency internal combustion engines for unmanned aerial vehicles (UAVs) and unmanned airships, with an output power > 298 kW (reciprocating or rotary internal combustion engines, designed or modified for operation at altitudes exceeding 15420 m)输出功率>298kw的无人驾驶航空飞行器、无人驾驶飞艇用高效率内燃引擎(设计或改型后用于在15420米以上高空飞行的吸气活塞式或转子式内燃发动机)
8407.10.20.90Other aircraft internal combustion piston engines, of an output > 298 kW其他输出功率>298kw航空器内燃引擎
Referring to spark-ignition reciprocating or rotary指点燃往复式或旋转式
- Unit
- unit / kg
- MFN import duty
- 2%
- Provisional import duty
- None
- General import duty
- 11%
- 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用途
- 3.Output power输出功率
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 5.Model型号
- 6.Fuel type燃料类型
- 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
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 0%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 8407102090999Other aircraft internal combustion engines, output > 298 kW (spark-ignition reciprocating or rotary)其他输出功率>298kw航空器内燃引擎(指点燃往复式或旋转式)
8407.10.20.00Aircraft internal combustion engines, output > 298 kW (spark-ignition reciprocating or rotary)输出功率＞298kw航空器内燃引擎(指点燃往复式或旋转式 )Expired
Referring to spark-ignition reciprocating or rotary指点燃往复式或旋转式
- Unit
- None
- MFN import duty
- None
- Provisional import duty
- None
- General import duty
- None
- Import VAT
- None
- Consumption tax
- None
- Export duty
- None
- Provisional export duty
- None
- Export VAT rebate
- None
- Updated by China
- 30 Dec 2018
Licences and certificates
None.
Inspection and quarantine
None.
What the customs declaration must state
Not listed.
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
- 0%
- Georgia
- 0%
- Mauritius
- 0%
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
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India import tariff by origin (Indian Trade Portal snapshot)Checked 29 Sep 2026
- GST schedule headings and 8-digit IGST (archived)Checked 29 Sep 2026
- HS code descriptions (archived file)Checked 29 Sep 2026
- India's effective basic customs duty (notification 45/2025-Customs, Table I)Checked 19 Oct 2026
- India's AIDC, Health Cess and Social Welfare Surcharge exemptions (11/2021, 08/2020, 11/2018-Customs)Checked 18 Oct 2026
- India's preferential tariff schedules (CBIC notifications)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- RoDTEP export incentive rates (DGFT Appendix 4R and 4RE)Checked 18 Oct 2026
- RoSCTL rebate for apparel and made-ups (Ministry of Textiles): periods and ratesChecked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
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.