Heading · Chapter 84 · Section XVI, Machinery and mechanical appliances
HS 8412Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof: other engines and motors
- Customs duty
- 7.5% to 10%
- 15 tariff items
- GST now
- 18%
- or 5% for some goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg or units
- Duty in China
- 1% to 14%
- On Indian goods
Codes under this heading
7 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 |
|---|---|---|---|---|
| 8412 10 00 | Reaction engines other than turbo-jets | 7.5% | 18% | units |
| 8412 21 00 | Linear acting (cylinders) | 7.5% | 18% | units |
| 8412 29 | Other | 7.5% | 18% | units |
| 8412 31 00 | Linear acting (cylinders) | 7.5% | 18% | units |
| 8412 39 00 | Other | 7.5% | 18% | units |
| 8412 80 | Other | 7.5% to 10% | 18% | units |
| 8412 90 | Parts | 7.5% | 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 15 tariff items: 7.5% to 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. 1 earlier measure has ended.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 16 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 18%, or 5% or 12% for some goods.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 399 | Other engines and motors (Reaction engines other than turbo jets, Hydraulic power engines and motors, Pneumatic power engines and motors, other parts) [other than wind turbine or engine] | 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% or 18% | 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 |
|---|---|---|---|
| 8412 | Other engines and motors | 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: 16 tariff items
China: the same goods (8412)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 23 in force and 9 expired under 8412. 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 |
|---|---|---|---|---|---|---|
| 8412.10.10.40 | Ram-jet, pulse-jet or composite-cycle engines冲压喷气发动机;脉冲喷气发动机;组合循环发动机 | 3%MFN rate (no APTA concession on this line) | 3% | 13% | 13% | 3 |
| 8412.10.10.90 | Other turbo-jets for aircraft or spacecraft其他航空、航天器用喷气发动机 | 3%MFN rate (no APTA concession on this line) | 3% | 13% | 13% | None |
| 8412.10.90.00 | Jet engines, other than for aircraft or spacecraft非航空、航天器用喷气发动机 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | None |
| 8412.21.00.10 | Actuators for aircraft engines飞机发动机用作动筒 | 1%China's provisional rate, lower than MFN | 12% | 13% | 13% | None |
| 8412.21.00.20 | NC hydraulic cushions for presses压力机用数控液压气垫 | 6%China's provisional rate, lower than MFN | 12% | 13% | 13% | None |
| 8412.21.00.90 | Other hydraulic power engines and motors of linear acting type其他直线作用的液压动力装置 | 12%MFN rate (no APTA concession on this line) | 12% | 13% | 13% | None |
| 8412.29.10.00 | Hydraulic motors液压马达 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | None |
| 8412.29.90.10 | Pile grabbers抓桩器 | 7%China's provisional rate, lower than MFN | 14% | 13% | 13% | None |
| 8412.29.90.20 | Hydraulic actuators for aircraft engines飞机发动机用液压作动器 | 1%China's provisional rate, lower than MFN | 14% | 13% | 13% | None |
| 8412.29.90.90 | Other hydraulic power engines and motors其他液压动力装置 | 14%MFN rate (no APTA concession on this line) | 14% | 13% | 13% | None |
| 8412.31.00.01 | Balancing cylinders for coordinate measuring machines三坐标测量机用平衡气缸 | 7%China's provisional rate, lower than MFN | 14% | 13% | 13% | None |
| 8412.31.00.10 | Aircraft door pneumatic actuators飞机舱门气动作动筒 | 1%China's provisional rate, lower than MFN | 14% | 13% | 13% | None |
| 8412.31.00.90 | Other pneumatic power engines and motors, of linear acting type其他直线作用的气压动力装置 | 9.1%APTA rate, with an APTA certificate of origin | 14% | 13% | 13% | None |
| 8412.39.00.10 | Pneumatic actuators for aircraft engines飞机发动机用气压作动器 | 1%China's provisional rate, lower than MFN | 14% | 13% | 13% | None |
| 8412.39.00.90 | Other pneumatic power engines and motors其他气压动力装置 | 14%MFN rate (no APTA concession on this line) | 14% | 13% | 13% | None |
| 8412.80.00.30 | Liquid rocket engines having a thrust ≥ 90 kN, with storable propellants; solid rocket engines having a total impulse ≥ 1,100 kN·s推力大于或等于90千牛顿可贮存推进剂的液体火箭发动机;总冲大于或等于1100千牛顿秒的固体火箭发动机 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | None |
| 8412.80.00.90 | Other engines and power units其他发动机及动力装置 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | None |
| 8412.90.10.10 | Combustion regulators燃烧调节装置 | 2%MFN rate (no APTA concession on this line) | 2% | 13% | 13% | 3 |
| 8412.90.10.20 | Casings for rocket engines火箭发动机的壳体 | 2%MFN rate (no APTA concession on this line) | 2% | 13% | 13% | None |
| 8412.90.10.90 | Parts of turbo-jets or turbo-propellers for aircraft or spacecraft航空、航天器用喷气发动机的零件 | 2%MFN rate (no APTA concession on this line) | 2% | 13% | 13% | None |
| 8412.90.90.10 | Parts of wind-powered engines风力发动机零件 | 5%China's provisional rate, lower than MFN | 8% | 13% | 13% | None |
| 8412.90.90.20 | Actuator cylinder housings for aircraft engines飞机发动机用作动筒壳体 | 1%China's provisional rate, lower than MFN | 8% | 13% | 13% | None |
| 8412.90.90.90 | Parts of other engines and power units其他发动机及动力装置的零件 | 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
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.