Subheading · Chapter 84 · Section XVI, Machinery and mechanical appliances
HS 8409 91Suitable for use solely or principally with spark-ignition internal combustion piston engines
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof › Parts suitable for use solely or principally with the engines of heading 8407 or 8408
- Customs duty
- 15%
- 10 tariff items
- GST now
- 18%
- or 5% for some goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 3.3% to 3.9%
- On Indian goods
Codes under this subheading
10 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 8409 91 11 | Valves, inlet and exhaust | 15% | 18% | kg |
| 8409 91 12 | Pistons | 15% | 18% | kg |
| 8409 91 13 | Piston rings | 15% | 18% | kg |
| 8409 91 14 | Piston assemblies | 15% | 18% | kg |
| 8409 91 20 | Fuel injection equipment excluding injection pumps | 15% | 18% | kg |
| 8409 91 91 | Of petrol engines for motor vehicles | 15% | 18% | kg |
| 8409 91 92 | Of other petrol engines | 15% | 18% | kg |
| 8409 91 93 | Of kerosene engines | 15% | 18% | kg |
| 8409 91 94 | Of gas engines | 15% | 18% | kg |
| 8409 91 99 | Other | 15% | 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 10 tariff items: 15%. The rules below cover this whole code.
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)) of its tariff items
- Free: 10 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 18%, or 5% for some goods.
- Until 21 September 2025 28%, or 5%, 12% or 18% for some goods.
- Change: Down.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 396 | Parts suitable for use solely or principally with the engines of heading 8407 or 8408 | 18% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 437 | Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power-based devices; (c) Solar power generator; (d) Wind mills, Wind Operated Electricity Generator (WOEG); (e) Waste to energy plants / devices; (f) Solar lantern / solar lamp; (g) Ocean waves/tidal waves energy devices/plants; (h) Photo voltaic cells, whether or not assembled in modules or made up into panels. Explanation:- If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 8/2017- Integrated Tax (Rate), dated 28th June, 2017 [G.S.R. 683(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service | 5% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 479 | Disposable sterilized dialyzer or micro barrier of artificial kidney | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 386 | Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP | 18% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 387 | Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps | 18% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 473 | E-waste Explanation.- For the purpose of this entry, E-waste means electrical and electronic equipment listed in Schedule I of the E- Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 5%, 12%, 18% or 28% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5% or 18% | 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 |
|---|---|---|---|
| 8409 | Parts suitable for use solely or principally with the engines of heading 8407 or 8408 | — | — |
| 840901 | Common Rail Injector | 4.5% | Rs. 90.5 per Piece |
| 840902 | Armature Plate for Common Rail Injector | 5.6% | Rs. 4.7 per Piece |
| 840903 | Armature Guide for Common Rail Injector | 4.8% | Rs. 3.8 per Piece |
| 840999 | Others | 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 policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 10 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 8409 91, and China's below.
China: the same goods (8409 91)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force and 4 expired under 8409 91. 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 |
|---|---|---|---|---|---|---|
| 8409.91.10.00 | Parts suitable solely for spark-ignition engines for marine propulsion船舶用点燃式发动机专用零件 | 3.9%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | None |
| 8409.91.91.00 | Electronic fuel injection systems电控燃油喷射装置 | 3.3%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | None |
| 8409.91.99.90 | Other parts for spark-ignition internal combustion piston engines其他点燃式活塞内燃发动机用零件 | 3.3%APTA rate, with an APTA certificate of origin | 5% | 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
8409.91.10Parts of spark-ignition internal combustion piston engines for marine propulsion
8409.91.10.00Parts suitable solely for spark-ignition engines for marine propulsion船舶用点燃式发动机专用零件
Exclusively or principally for spark-ignition reciprocating internal combustion piston engines指专用于或主要用于点燃式活塞内燃发动机的
- Unit
- kg
- MFN import duty
- 6%
- Provisional import duty
- None
- General import duty
- 17%
- 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.Engine for what purpose (e.g., for aircraft, for ships, etc.)适用何种用途发动机(如飞机用、船舶用等)
- 3.Type of engine (spark-ignition)适用发动机的类型(点燃式)
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 5.Part number零件号
- 6.GTIN
- 7.CAS
- 8.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
- 3.9%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 3.9%
RCEP rates
- Australia
- 4.5%
- Brunei
- 4.5%
- Cambodia
- 4.5%
- Laos
- 4.5%
- Malaysia
- 4.5%
- New Zealand
- 4.8%
- Singapore
- 4.5%
- Thailand
- 4.5%
- Vietnam
- 4.5%
- Indonesia
- 4.5%
- Philippines
- 4.5%
- Myanmar
- 4.5%
CIQ codes
- 8409911000999Parts for spark-ignition internal combustion piston engines, for vessels船舶用点燃式发动机专用零件(指专用于或主要用于点燃式活塞内燃发动机的)
8409.91.91Electronic fuel injection systems
8409.91.91.00Electronic fuel injection systems电控燃油喷射装置
Exclusively or principally for spark-ignition reciprocating internal combustion piston engines指专用于或主要用于点燃式活塞内燃发动机的
- Unit
- kg / set
- MFN import duty
- 5%
- Provisional import duty
- None
- General import duty
- 35%
- 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.Engine for what purpose (e.g., for aircraft, for ships, etc.)适用何种用途发动机(如飞机用、船舶用等)
- 3.Type of engine (spark-ignition)适用发动机的类型(点燃式)
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 5.Part number零件号
- 6.GTIN
- 7.CAS
- 8.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%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 3.3%
RCEP rates
- Australia
- 2.5%
- Brunei
- 2.5%
- Cambodia
- 2.5%
- South Korea
- 2.5%
- Laos
- 2.5%
- Malaysia
- 2.5%
- New Zealand
- 3%
- Singapore
- 2.5%
- Thailand
- 2.5%
- Vietnam
- 2.5%
- Japan
- 3.4%
- Indonesia
- 2.5%
- Philippines
- 2.5%
- Myanmar
- 2.5%
CIQ codes
- 8409919100101Electronic fuel injection devices (for spark-ignition internal combustion piston engines) (other vehicle parts)电控燃油喷射装置(指专用于或主要用于点燃式活塞内燃发动机的)(其他车辆零部件)
- 8409919100102Electronic control fuel injection devices (for spark-ignition reciprocating or rotary internal combustion piston engines) (other power equipment and parts thereof)电控燃油喷射装置(指专用于或主要用于点燃式活塞内燃发动机的)(其它动力设备及其零部件)
8409.91.99Parts of other spark-ignition internal combustion piston engines
8409.91.99.90Other parts for spark-ignition internal combustion piston engines其他点燃式活塞内燃发动机用零件
- Unit
- kg
- MFN import duty
- 5%
- Provisional import duty
- None
- General import duty
- 35%
- 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.Engine for what purpose (e.g., for aircraft, for ships, etc.)适用何种用途发动机(如飞机用、船舶用等)
- 3.Type of engine (spark-ignition)适用发动机的类型(点燃式)
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 5.Part number零件号
- 6.GTIN
- 7.CAS
- 8.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
- 3.5%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 3.3%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 2.5%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 3.4%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 8409919990101Other parts for spark-ignition internal combustion piston engines (other vehicle parts)其他点燃式活塞内燃发动机用零件(其他车辆零部件)
- 8409919990102Parts of other spark-ignition internal combustion piston engines其他点燃式活塞内燃发动机用零件(其它动力设备及其零部件)
8409.91.99.20Exhaust gas recirculation devices废气再循环装置Expired
Solely or principally for internal combustion engines专用或主要用于内燃发动机
- Unit
- kg
- MFN import duty
- 5%
- Provisional import duty
- 0%
- General import duty
- 35%
- Import VAT
- 13%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 1 Jan 2025
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.Engine for what purpose (e.g., for aircraft, for ships, etc.)适用何种用途发动机(如飞机用、船舶用等)
- 3.Type of engine (spark-ignition)适用发动机的类型(点燃式)
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 5.Part number零件号
- 6.GTIN
- 7.CAS
- 8.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0.5%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 1%
- 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
- 4.7%
CIQ codes
- 8409919920101Exhaust gas recirculation (EGR) devices, for internal combustion engines (other vehicle parts)废气再循环(EGR)装置(专用或主要用于内燃发动机)(其他车辆零部件)
- 8409919920102Exhaust gas recirculation (EGR) devices, for internal combustion engines (other power equipment & parts thereof)废气再循环(EGR)装置(专用或主要用于内燃发动机)(其它动力设备及其零部件)
8409.91.99.30Connecting rods连杆Expired
Solely or principally for internal combustion engines专用或主要用于内燃发动机
- Unit
- kg
- MFN import duty
- 5%
- Provisional import duty
- 0%
- General import duty
- 35%
- Import VAT
- 13%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 1 Jan 2025
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.Engine for what purpose (e.g., for aircraft, for ships, etc.)适用何种用途发动机(如飞机用、船舶用等)
- 3.Type of engine (spark-ignition)适用发动机的类型(点燃式)
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 5.Part number零件号
- 6.GTIN
- 7.CAS
- 8.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0.5%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 1%
- 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
- 4.7%
CIQ codes
- 8409919930101Connecting-rods (solely or principally for internal combustion engines)连杆(专用或主要用于内燃发动机)(其他车辆零部件)
- 8409919930102Connecting-rods (solely or principally for internal combustion engines) (other power equipment and parts thereof)连杆(专用或主要用于内燃发动机)(其它动力设备及其零部件)
8409.91.99.40Nozzles喷嘴Expired
Solely or principally for internal combustion engines专用或主要用于内燃发动机
- Unit
- kg
- MFN import duty
- 5%
- Provisional import duty
- 0%
- General import duty
- 35%
- Import VAT
- 13%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 1 Jan 2025
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.Engine for what purpose (e.g., for aircraft, for ships, etc.)适用何种用途发动机(如飞机用、船舶用等)
- 3.Type of engine (spark-ignition)适用发动机的类型(点燃式)
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 5.Part number零件号
- 6.GTIN
- 7.CAS
- 8.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0.5%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 1%
- 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
- 4.7%
CIQ codes
- 8409919940101Nozzles (solely or principally for internal combustion engines)喷嘴(专用或主要用于内燃发动机)(其他车辆零部件)
- 8409919940102Nozzles (solely or principally for internal combustion engines) (other power equipment and parts thereof)喷嘴(专用或主要用于内燃发动机)(其它动力设备及其零部件)
8409.91.99.50Valve rockers气门摇臂Expired
Solely or principally for internal combustion engines专用或主要用于内燃发动机
- Unit
- kg
- MFN import duty
- 5%
- Provisional import duty
- 0%
- General import duty
- 35%
- Import VAT
- 13%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 1 Jan 2025
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.Engine for what purpose (e.g., for aircraft, for ships, etc.)适用何种用途发动机(如飞机用、船舶用等)
- 3.Type of engine (spark-ignition)适用发动机的类型(点燃式)
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 5.Part number零件号
- 6.GTIN
- 7.CAS
- 8.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0.5%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 1%
- 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
- 4.7%
CIQ codes
- 8409919950101Valve rocker arms (solely or principally for internal combustion engines)气门摇臂(专用或主要用于内燃发动机)(其他车辆零部件)
- 8409919950102Valve rocker arms (solely or principally for internal combustion engines) (other power equipment and parts thereof)气门摇臂(专用或主要用于内燃发动机)(其它动力设备及其零部件)
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'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
- 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.