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

HS 8415 82 10Split air-conditioner two tonnes and above

Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof › Air conditioning machines, comprising a motor driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated › Other, incorporating a refrigerating unit

Customs duty: 20%; Tariff rate
GST now: 18%
Import policy: Free
Export policy: Free
Unit: units
Duty in China: 5% to 10%; On Indian goods

Landed cost Search codes Duty 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
Duty	Rate	Charged on
Basic customs duty (BCD), MFN rate	20%	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)	18%	Assessable value + BCD + AIDC + SWS

Lower duty under trade agreements

Lower customs duty under India's trade agreements
Agreement	Customs duty	Goods from
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–Sri Lanka FTA	0%	Sri Lanka
SAFTA	0%	Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
ASEAN–India FTA	5%	Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam
India–Malaysia CECA	5%	Malaysia
SAFTA	5%	Sri Lanka
India–Korea CEPA	6.25%	South Korea
India–EFTA TEPA52/2025-Customs	12%	Norway
India–UAE CEPA	12%	United Arab Emirates
India–EFTA TEPA51/2025-Customs	14.29%	Switzerland, Iceland, Liechtenstein
India–UK CETA29/2026-Customs	16%	United Kingdom
India–Oman CEPA20/2026-Customs	18%	Oman
APTA	19%	Bangladesh, China, South Korea, Sri Lanka

Goods from Pakistan pay 200%.

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

BCD is the statutory tariff rate from a one-time snapshot of the Indian Trade Portal. Exemption notifications (such as 45/2025-Customs) and tariff changes made after the snapshot, including the Finance Act 2026 changes from 1 May 2026, are not applied.
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%.
Until 21 September 2025 28%.
Change: Down.

The rules that set it now

GST rate rules in force
Notification	Goods	Rate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 404	Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated	18%

History

GST rate history
Period	Rate	Notification
Until 21 Sep 2025	28%	1/2017-Central Tax (Rate)
From 22 Sep 2025	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 item	Goods	Rate	Cap
8415	Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated	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): 0.5% of the FOB value, until 31 Dec 2026.
RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.3% 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 8415 82, and China's below.

China: the same goods (8415 82)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force and 3 expired under 8415 82. 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 code	Goods	Duty on Indian goods	MFN	Import VAT	Export rebate	Licences
8415.82.10.00	Other air conditioning machines, with a refrigerating capacity ≤ 4,000 kcal/h制冷量≤4千大卡/时的其他空调器	8%MFN rate (no APTA concession on this line)	8%	13%	13%	ALM
8415.82.20.10	Thermostatic and humidistatic apparatus for film processors涂胶显影机用恒温恒湿器	5%China's provisional rate, lower than MFN	10%	13%	13%	A
8415.82.20.80	Other air conditioners with cooling capacity >4000 kcal/h其他制冷量>4000大卡/时的其他空调	10%MFN rate (no APTA concession on this line)	10%	13%	13%	A

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

8415.82.10Other air conditioning machines, with a refrigerating capacity ≤ 4000 kcal/h

8415.82.10.00Other air conditioning machines, with a refrigerating capacity ≤ 4,000 kcal/h制冷量≤4千大卡/时的其他空调器

Incorporating a refrigerating unit but no heat-cold change-over valve仅装有制冷装置,而无冷热循环装置的

Unit: unit / kg
MFN import duty: 8%
Provisional import duty: None
General import duty: 130%
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

AInbound goods clearance (inspection and quarantine)入境货物通关单

Inspection and quarantine

LCivil commodities inbound verification (CCC)民用商品入境验证
MImport commodity inspection进口商品检验

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Whether incorporating refrigerating units是否装有制冷装置
3.Whether fitted with hot/cold changeover valve是否装有冷热换向阀
4.Cooling capacity制冷量
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: 3.6%
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: 5.6%
Serbia: 3.2%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 8%
Brunei: 8%
Cambodia: 8%
Laos: 8%
Malaysia: 8%
New Zealand: 8%
Singapore: 8%
Thailand: 8%
Vietnam: 8%
Indonesia: 8%
Philippines: 8%
Myanmar: 8%

CIQ codes

8415821000101Other air conditioners with a refrigerating capacity ≤ 4,000 kcal/h (incorporating a refrigerating unit, but not a valve for reversal of the cooling/heating cycle) (self-contained window-type air conditioners, Class I appliances)制冷量≤4千大卡/时的其他空调器(仅装有制冷装置,而无冷热循环装置的)(独立窗式空调调节器I类器具)
8415821000102Other air conditioners with a cooling capacity <= 4,000 kcal/h (incorporating a refrigerating unit only, without a valve for reversal of the cooling/heating cycle) (Class II apparatus)制冷量≤4千大卡/时的其他空调器(仅装有制冷装置,而无冷热循环装置的)(独立窗式空调调节器II类器具)
8415821000103Other air conditioners, with a refrigerating capacity ≤ 4,000 kcal/h (incorporating a refrigerating unit, but without a cold/heat cycle reversal device) (self-contained window or wall-type air conditioning machines, Class III appliances)制冷量≤4千大卡/时的其他空调器(仅装有制冷装置,而无冷热循环装置的)(独立窗式空调调节器III类器具)
8415821000104Other air conditioners with a cooling capacity <= 4,000 kcal/h (incorporating a refrigerating unit only, without a valve for reversal of the cooling/heating cycle) (Class 0I apparatus)制冷量≤4千大卡/时的其他空调器(仅装有制冷装置,而无冷热循环装置的)(独立窗式空调调节器0I类器具)
8415821000105Other air conditioners with a refrigerating capacity ≤ 4,000 kcal/h (incorporating a refrigerating unit, but not a valve for reversal of the cooling/heating cycle) (self-contained window-type air conditioners, Class 0 appliances)制冷量≤4千大卡/时的其他空调器(仅装有制冷装置,而无冷热循环装置的)(独立窗式空调调节器0类器具)
8415821000106Other air conditioning machines with a cooling capacity ≤4,000 kcal/h (incorporating a refrigerating unit only, without a cooling/heating cycle reversal device) (split air conditioners, Class I appliances)制冷量≤4千大卡/时的其他空调器(仅装有制冷装置,而无冷热循环装置的)(分体空调调节器I类器具)
8415821000107Other air conditioners, cooling capacity ≤ 4,000 kcal/h (incorporating a refrigerating unit, but no cool/heat cycle reversal device) (split-system air conditioners, Class II appliances)制冷量≤4千大卡/时的其他空调器(仅装有制冷装置,而无冷热循环装置的)(分体空调调节器II类器具)
8415821000108Other air conditioners with a refrigerating capacity ≤ 4,000 kcal/h (incorporating a refrigerating unit, but not a valve for reversal of the cooling/heating cycle) (split-system air conditioners, Class III appliances)制冷量≤4千大卡/时的其他空调器(仅装有制冷装置,而无冷热循环装置的)(分体空调调节器III类器具)
8415821000109Other air conditioners, cooling capacity ≤ 4,000 kcal/h (incorporating a refrigerating unit, but no cool/heat cycle reversal device) (split-system air conditioners, Class 0I appliances)制冷量≤4千大卡/时的其他空调器(仅装有制冷装置,而无冷热循环装置的)(分体空调调节器0I类器具)
8415821000110Other air conditioning machines with a cooling capacity ≤4,000 kcal/h (incorporating a refrigerating unit only, without a cooling/heating cycle reversal device) (split air conditioners, Class 0 appliances)制冷量≤4千大卡/时的其他空调器(仅装有制冷装置,而无冷热循环装置的)(分体空调调节器0类器具)
8415821000111Other air conditioners with cooling capacity ≤4000 kcal/h (incorporating a refrigerating unit, but without a cool/heat cycle reversing device) (Other air conditioning apparatus and parts thereof, Class I appliances)制冷量≤4千大卡/时的其他空调器(仅装有制冷装置,而无冷热循环装置的)(其它空气调节装置及其零件I类器具)
8415821000112Other air conditioners, of a refrigerating capacity ≤4000 kcal/h (incorporating a refrigerating unit, but not a valve for reversal of the cooling/heating cycle) (other air conditioning machines and parts thereof, Class II appliances)制冷量≤4千大卡/时的其他空调器(仅装有制冷装置,而无冷热循环装置的)(其它空气调节装置及其零件II类器具)
8415821000113Other air conditioning machines with a refrigerating capacity ≤4000 kcal/h (incorporating a refrigerating unit, but without a valve for reversal of the cooling/heating cycle) (other air conditioning machines and parts thereof, Class III appliances)制冷量≤4千大卡/时的其他空调器(仅装有制冷装置,而无冷热循环装置的)(其它空气调节装置及其零件III类器具)
8415821000114Other air conditioners, of a refrigerating capacity ≤4000 kcal/h (incorporating a refrigerating unit, but not a valve for reversal of the cooling/heating cycle) (other air conditioning machines and parts thereof, Class 0I appliances)制冷量≤4千大卡/时的其他空调器(仅装有制冷装置,而无冷热循环装置的)(其它空气调节装置及其零件0I类器具)
8415821000115Other air conditioners with cooling capacity ≤4000 kcal/h (incorporating a refrigerating unit, but without a cool/heat cycle reversing device) (Other air conditioning apparatus and parts thereof, Class 0 appliances)制冷量≤4千大卡/时的其他空调器(仅装有制冷装置,而无冷热循环装置的)(其它空气调节装置及其零件0类器具)

8415.82.20Other air conditioning machines, with a refrigerating capacity > 4000 kcal/h

8415.82.20.10Thermostatic and humidistatic apparatus for film processors涂胶显影机用恒温恒湿器

Incorporating a refrigerating unit but no heat-cold change-over valve仅装有制冷装置,而无冷热循环装置的

Unit: unit / kg
MFN import duty: 10%
Provisional import duty: 5%
General import duty: 90%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 15 Sep 2026

Licences and certificates

AInbound goods clearance (inspection and quarantine)入境货物通关单

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.Whether incorporating refrigerating units是否装有制冷装置
3.Whether fitted with hot/cold changeover valve是否装有冷热换向阀
4.Cooling capacity制冷量
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%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 7%
Ecuador: 8.2%
Serbia: 7%
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

8415822010999Thermostatic and humidistatic apparatus for film processing machines (incorporating only a refrigerating unit, without hot/cold circulating device)涂胶显影机用恒温恒湿器(仅装有制冷装置,而无冷热循环装置的)

8415.82.20.80Other air conditioners with cooling capacity >4000 kcal/h其他制冷量>4000大卡/时的其他空调

Incorporating a refrigerating unit but no heat-cold change-over valve仅装有制冷装置,而无冷热循环装置的

Unit: unit / kg
MFN import duty: 10%
Provisional import duty: None
General import duty: 90%
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

AInbound goods clearance (inspection and quarantine)入境货物通关单

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.Whether incorporating refrigerating units是否装有制冷装置
3.Whether fitted with hot/cold changeover valve是否装有冷热换向阀
4.Cooling capacity制冷量
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%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 7%
Ecuador: 8.2%
Serbia: 7%
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

8415822080101Other air conditioning machines of a refrigerating capacity >4000 kcal/h (incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle) (Window or wall type air conditioning machines, Class I appliances)其他制冷量>4000大卡/时的其他空调(仅装有制冷装置,而无冷热循环装置的)(热循环装置的(独立窗式空调调节器I类器具))

8415.82.20.00Other air conditioning machines, incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle, of a refrigerating capacity > 4,000 kcal/h制冷量＞4千大卡/时的其他空调(仅装有制冷装置,而无冷热循环装置的 )Expired

Incorporating a refrigerating unit but no heat-cold change-over valve仅装有制冷装置,而无冷热循环装置的

Unit: unit
MFN import duty: 20.0%
Provisional import duty: None
General import duty: 90.0%
Import VAT: 17.0%
Consumption tax: 0.0%
Export duty: 0.0%
Provisional export duty: None
Export VAT rebate: 17.0%
Updated by China: 30 Dec 2018

Licences and certificates

AInbound goods clearance (inspection and quarantine)入境货物通关单
BOutbound goods clearance (inspection and quarantine)出境货物通关单

Inspection and quarantine

LCivil commodities inbound verification (CCC)入境民用商品认证
MImport commodity inspection进口商品检验

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: 4%
Iceland: 0%
Australia: 0%
South Korea: 0%
Georgia: 0%
Mauritius: 0%

8415.82.20.01Other air conditioning machines with cooling capacity >4000 kcal/h but ≤12046 kcal/h4000大卡<制冷量≤12046大卡/时的其他空调Expired

Incorporating a refrigerating unit but no heat-cold change-over valve仅装有制冷装置,而无冷热循环装置的

Unit: unit / kg
MFN import duty: 10%
Provisional import duty: None
General import duty: 90%
Import VAT: 13%
Consumption tax: None
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 3 Jan 2026

Licences and certificates

AInbound goods clearance (inspection and quarantine)入境货物通关单

Inspection and quarantine

LCivil commodities inbound verification (CCC)民用商品入境验证
MImport commodity inspection进口商品检验

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Whether incorporating refrigerating units是否装有制冷装置
3.Whether fitted with hot/cold changeover valve是否装有冷热换向阀
4.Cooling capacity制冷量
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%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 8%
Ecuador: 8.8%
Serbia: 8%
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

8415822001101Other air conditioners, cooling capacity >4000 kcal/h but ≤12046 kcal/h (14000W), incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (self-contained window-type air conditioners, Class I appliances).4000大卡<制冷量≤12046大卡/时(14000W)的其他空调(仅装有制冷装置,而无冷热循环装置的)(热循环装置的(独立窗式空调调节器I类器具))
8415822001102Other air conditioners, cooling capacity >4000 kcal/h but ≤12046 kcal/h (14000W), incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (self-contained window-type air conditioners, Class II appliances).4000大卡<制冷量≤12046大卡/时(14000W)的其他空调(仅装有制冷装置,而无冷热循环装置的)(热循环装置的(独立窗式空调调节器II类器具))
8415822001103Other air conditioners, cooling capacity > 4000 kcal/h but ≤ 12046 kcal/h (14000W), with refrigerating unit only, without hot/cold cycle device (hot/cold cycle device (self-contained window type air conditioners, class III appliances))4000大卡<制冷量≤12046大卡/时(14000W)的其他空调(仅装有制冷装置,而无冷热循环装置的)(热循环装置的(独立窗式空调调节器III类器具))
8415822001104Other air conditioners, cooling capacity >4000 kcal/h but ≤12046 kcal/h (14000W), incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (self-contained window-type air conditioners, Class 0I appliances).4000大卡<制冷量≤12046大卡/时(14000W)的其他空调(仅装有制冷装置,而无冷热循环装置的)(热循环装置的(独立窗式空调调节器0I类器具))
8415822001105Other air conditioners, cooling capacity >4000 kcal/h but ≤12046 kcal/h (14000W), incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (self-contained window-type air conditioners, Class 0 appliances).4000大卡<制冷量≤12046大卡/时(14000W)的其他空调(仅装有制冷装置,而无冷热循环装置的)(热循环装置的(独立窗式空调调节器0类器具))
8415822001106Other air conditioners, with a cooling capacity > 4000 kcal/h but ≤ 12046 kcal/h (14000W), incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (split-system air conditioners, Class I)4000大卡<制冷量≤12046大卡/时(14000W)的其他空调(仅装有制冷装置,而无冷热循环装置的)(热循环装置的(分体空调调节器I类器具))
8415822001107Other air conditioners, with a cooling capacity > 4000 kcal/h but ≤ 12046 kcal/h (14000W), incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (split-system air conditioners, Class II)4000大卡<制冷量≤12046大卡/时(14000W)的其他空调(仅装有制冷装置,而无冷热循环装置的)(热循环装置的(分体空调调节器II类器具))
8415822001108Other air conditioners, cooling capacity >4000 kcal/h but ≤12046 kcal/h (14000W), incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (split-system air conditioners, Class III appliances).4000大卡<制冷量≤12046大卡/时(14000W)的其他空调(仅装有制冷装置,而无冷热循环装置的)(热循环装置的(分体空调调节器III类器具))
8415822001109Other air conditioners, with a cooling capacity > 4000 kcal/h but ≤ 12046 kcal/h (14000W), incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (split-system air conditioners, Class 0I)4000大卡<制冷量≤12046大卡/时(14000W)的其他空调(仅装有制冷装置,而无冷热循环装置的)(热循环装置的(分体空调调节器0I类器具))
8415822001110Other air conditioners, with a cooling capacity > 4000 kcal/h but ≤ 12046 kcal/h (14000W), incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (split-system air conditioners, Class 0)4000大卡<制冷量≤12046大卡/时(14000W)的其他空调(仅装有制冷装置,而无冷热循环装置的)(热循环装置的(分体空调调节器0类器具))
8415822001111Other air conditioners, cooling capacity > 4000 kcal/h but ≤ 12046 kcal/h (14000W), with refrigerating unit only, without hot/cold cycle device (hot/cold cycle device (other air conditioning apparatus and parts thereof, class I appliances))4000大卡<制冷量≤12046大卡/时(14000W)的其他空调(仅装有制冷装置,而无冷热循环装置的)(热循环装置的(其它空气调节装置及其零件I类器具))
8415822001112Other air conditioners, cooling capacity > 4000 kcal/h but ≤ 12046 kcal/h (14000W), with refrigerating unit only, without hot/cold cycle device (hot/cold cycle device (other air conditioning apparatus and parts thereof, class II appliances))4000大卡<制冷量≤12046大卡/时(14000W)的其他空调(仅装有制冷装置,而无冷热循环装置的)(热循环装置的(其它空气调节装置及其零件II类器具))
8415822001113Other air conditioning machines, of a cooling capacity >4000 kcal/h but ≤12046 kcal/h (14000W), incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (other air conditioning machines and parts thereof, Class III appliances)4000大卡<制冷量≤12046大卡/时(14000W)的其他空调(仅装有制冷装置,而无冷热循环装置的)(热循环装置的(其它空气调节装置及其零件III类器具))
8415822001114Other air conditioners, cooling capacity > 4000 kcal/h but ≤ 12046 kcal/h (14000W), with refrigerating unit only, without hot/cold cycle device (hot/cold cycle device (other air conditioning apparatus and parts thereof, class 0I appliances))4000大卡<制冷量≤12046大卡/时(14000W)的其他空调(仅装有制冷装置,而无冷热循环装置的)(热循环装置的(其它空气调节装置及其零件0I类器具))
8415822001115Other air conditioners, cooling capacity > 4000 kcal/h but ≤ 12046 kcal/h (14000W), with refrigerating unit only, without hot/cold cycle device (hot/cold cycle device (other air conditioning apparatus and parts thereof, class 0 appliances))4000大卡<制冷量≤12046大卡/时(14000W)的其他空调(仅装有制冷装置,而无冷热循环装置的)(热循环装置的(其它空气调节装置及其零件0类器具))

8415.82.20.90Other air conditioning machines, with a refrigerating capacity > 12046 kcal/h其他制冷量>12046大卡/时的其他空调Expired

Incorporating a refrigerating unit but no heat-cold change-over valve仅装有制冷装置,而无冷热循环装置的

Unit: unit / kg
MFN import duty: 10%
Provisional import duty: None
General import duty: 90%
Import VAT: 13%
Consumption tax: None
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 3 Jan 2026

Licences and certificates

AInbound goods clearance (inspection and quarantine)入境货物通关单

Inspection and quarantine

LCivil commodities inbound verification (CCC)民用商品入境验证
MImport commodity inspection进口商品检验

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Whether incorporating refrigerating units是否装有制冷装置
3.Whether fitted with hot/cold changeover valve是否装有冷热换向阀
4.Cooling capacity制冷量
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%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 8%
Ecuador: 8.8%
Serbia: 8%
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

8415822090101Other air conditioning machines, with a refrigerating capacity > 12046 kcal/h (14000W), incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (window or wall type, self-contained, Class I)其他制冷量>12046大卡/时(14000W)的其他空调(仅装有制冷装置,而无冷热循环装置的)(热循环装置的(独立窗式空调调节器I类器具))
8415822090102Other air conditioning machines, with a refrigerating capacity > 12046 kcal/h (14000W), incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (window or wall type, self-contained, Class II)其他制冷量>12046大卡/时(14000W)的其他空调(仅装有制冷装置,而无冷热循环装置的)(热循环装置的(独立窗式空调调节器II类器具))
8415822090103Other air conditioning machines, of a refrigerating capacity > 12,046 kcal/h (14,000 W) (incorporating only a refrigerating unit, without a cold/heat cycle reversal device) (independent window air conditioner regulator, Class III appliance)其他制冷量>12046大卡/时(14000W)的其他空调(仅装有制冷装置,而无冷热循环装置的)(热循环装置的(独立窗式空调调节器III类器具))
8415822090104Other air conditioning machines, with a refrigerating capacity > 12046 kcal/h (14000W), incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (window or wall type, self-contained, Class 0I)其他制冷量>12046大卡/时(14000W)的其他空调(仅装有制冷装置,而无冷热循环装置的)(热循环装置的(独立窗式空调调节器0I类器具))
8415822090105Other air conditioning machines, with a refrigerating capacity > 12046 kcal/h (14000 W), incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (self-contained window-type air conditioners, Class 0 appliances)其他制冷量>12046大卡/时(14000W)的其他空调(仅装有制冷装置,而无冷热循环装置的)(热循环装置的(独立窗式空调调节器0类器具))
8415822090106Other air conditioning machines, with a refrigerating capacity > 12,046 kcal/h (14,000W), incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (split type air conditioners, class I appliances)其他制冷量>12046大卡/时(14000W)的其他空调(仅装有制冷装置,而无冷热循环装置的)(热循环装置的(分体空调调节器I类器具))
8415822090107Other air conditioning machines, with a refrigerating capacity > 12046 kcal/h (14000 W), incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (split-system air conditioners, Class II appliances)其他制冷量>12046大卡/时(14000W)的其他空调(仅装有制冷装置,而无冷热循环装置的)(热循环装置的(分体空调调节器II类器具))
8415822090108Other air conditioning machines, with a refrigerating capacity > 12046 kcal/h (14000 W), incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (split-system air conditioners, Class III appliances)其他制冷量>12046大卡/时(14000W)的其他空调(仅装有制冷装置,而无冷热循环装置的)(热循环装置的(分体空调调节器III类器具))
8415822090109Other air conditioning machines, with a refrigerating capacity > 12046 kcal/h (14000 W), incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (split-system air conditioners, Class 0I appliances)其他制冷量>12046大卡/时(14000W)的其他空调(仅装有制冷装置,而无冷热循环装置的)(热循环装置的(分体空调调节器0I类器具))
8415822090110Other air conditioning machines, with a refrigerating capacity > 12,046 kcal/h (14,000W), incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (split type air conditioners, class 0 appliances)其他制冷量>12046大卡/时(14000W)的其他空调(仅装有制冷装置,而无冷热循环装置的)(热循环装置的(分体空调调节器0类器具))
8415822090111Other air conditioners, with a cooling capacity > 12046 kcal/h (14000W), incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (other air conditioning machines and parts thereof, Class I)其他制冷量>12046大卡/时(14000W)的其他空调(仅装有制冷装置,而无冷热循环装置的)(热循环装置的(其它空气调节装置及其零件I类器具))
8415822090112Other air conditioners, with a cooling capacity > 12046 kcal/h (14000W), incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (other air conditioning machines and parts thereof, Class II)其他制冷量>12046大卡/时(14000W)的其他空调(仅装有制冷装置,而无冷热循环装置的)(热循环装置的(其它空气调节装置及其零件II类器具))
8415822090113Other air conditioners, cooling capacity >12046 kcal/h (14000W), incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (other air conditioning machines and parts thereof, Class III appliances).其他制冷量>12046大卡/时(14000W)的其他空调(仅装有制冷装置,而无冷热循环装置的)(热循环装置的(其它空气调节装置及其零件III类器具))
8415822090114Other air conditioners, with a cooling capacity > 12046 kcal/h (14000W), incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (other air conditioning machines and parts thereof, Class 0I)其他制冷量>12046大卡/时(14000W)的其他空调(仅装有制冷装置,而无冷热循环装置的)(热循环装置的(其它空气调节装置及其零件0I类器具))
8415822090115Other air conditioners, with a cooling capacity > 12046 kcal/h (14000W), incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (other air conditioning machines and parts thereof, Class 0)其他制冷量>12046大卡/时(14000W)的其他空调(仅装有制冷装置,而无冷热循环装置的)(热循环装置的(其它空气调节装置及其零件0类器具))

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

Previous8415 81 90Other One level up8415 82Other, incorporating a refrigerating unit Next8415 82 90Other

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.