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Tariff item · Chapter 84 · Section XVI, Machinery and mechanical appliances

HS 8409 91 12Pistons

Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof › Parts suitable for use solely or principally with the engines of heading 8407 or 8408 › Suitable for use solely or principally with spark-ignition internal combustion piston engines

Customs duty
7.5%
Notified, 45/2025-Customs
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
Landed costSearch codesDuty abroadRates as on 19 Oct 2026

Importing into India

What customs charges, what trade agreements take off, and the rules the goods must meet.

Customs duty

Customs duty on imports into India
DutyRateCharged on
Basic customs duty (BCD), rate notified under 45/2025-Customs7.5%Assessable value
Agriculture Infrastructure and Development Cess (AIDC)NilAssessable value11/2021-Customs, S.No. 17
Social Welfare Surcharge (SWS)10% of BCD, AIDC and Health CessBCD + AIDC
Integrated GST (IGST)18%Assessable value + BCD + AIDC + SWS

BCD is the rate notified under 45/2025-Customs (S.No. 250); the tariff's statutory rate is 15%.

Lower duty under trade agreements

Lower customs duty under India's trade agreements
AgreementCustoms dutyGoods from
ASEAN–India FTA0%Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam
Duty-free tariff preference for LDCs0%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–Malaysia CECA0%Malaysia
India–Singapore CECA0%Singapore
India–Sri Lanka FTA0%Sri Lanka
India–Thailand Early Harvest Scheme0%Thailand
SAFTA0%Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
SAFTA5%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.
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. 250), 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 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

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 396Parts suitable for use solely or principally with the engines of heading 8407 or 840818%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 437Following 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 service5%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 479Disposable sterilized dialyzer or micro barrier of artificial kidney5%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 386Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP18%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 387Parts 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 pumps18%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 473E-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 consumer18%

History

GST rate history
PeriodRateNotification
Until 21 Sep 20255%, 12%, 18% or 28%1/2017-Central Tax (Rate)
From 22 Sep 20255% 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)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
8409Parts suitable for use solely or principally with the engines of heading 8407 or 8408——
840901Common Rail Injector4.5%Rs. 90.5 per Piece
840902Armature Plate for Common Rail Injector5.6%Rs. 4.7 per Piece
840903Armature Guide for Common Rail Injector4.8%Rs. 3.8 per Piece
840999Others1.5%—

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): 1.8% of the FOB value, capped at Rs. 5 per kg, until 31 Dec 2026.
  • RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 1.1% 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 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's tariff for these goods
China codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
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3.9%APTA rate, with an APTA certificate of origin6%13%13%None
8409.91.91.00Electronic fuel injection systems电控燃油喷射装置3.3%APTA rate, with an APTA certificate of origin5%13%13%None
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3.3%APTA rate, with an APTA certificate of origin5%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

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.