Subheading · Chapter 84 · Section XVI, Machinery and mechanical appliances

HS 8419 50Heat exchange units

Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof › Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514 ), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes, instantaneous or storage water heaters, non-electric

Customs duty: 7.5%; 8 tariff items
GST now: 18%; or 5% for some goods
Import policy: Free
Export policy: Free
Unit: units
Duty in China: 0% to 6.5%; On Indian goods

Search codes Duty abroadRates as on 19 Oct 2026

Codes under this subheading

8 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
Code	Description	Customs duty	GST now	Unit
8419 50 11	Shell and tube type	7.5%	18%	units
8419 50 12	Plate type	7.5%	18%	units
8419 50 13	Spiral type	7.5%	18%	units
8419 50 19	Other	7.5%	18%	units
8419 50 91	Shell and tube type	7.5%	18%	units
8419 50 92	Plate type	7.5%	18%	units
8419 50 93	Spiral type	7.5%	18%	units
8419 50 99	Other	7.5%	18%	units

Importing into India

Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 8 tariff items: 7.5%. 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: 8 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

GST rate rules in force
Notification	Goods	Rate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 408	Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric [other than Solar water heater and system]	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

GST rate 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)

All Industry Rates of duty drawback under this heading
Drawback item	Goods	Rate	Cap
8419	Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising pasteurising, steaming, drying, evaporating, vapourising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric	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: 8 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 8419 50, and China's below.

China: the same goods (8419 50)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 7 in force under 8419 50. 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
8419.50.00.10	Heat exchangers热交换器	6.5%APTA rate, with an APTA certificate of origin	10%	13%	13%	3
8419.50.00.20	Steam generators蒸汽发生器	6.5%APTA rate, with an APTA certificate of origin	10%	13%	13%	3
8419.50.00.30	Heat exchangers for cooling UF6冷却UF6的热交换器	6.5%APTA rate, with an APTA certificate of origin	10%	13%	13%	3
8419.50.00.40	Heat exchangers for cooling gases冷却气体用热交换器	6.5%APTA rate, with an APTA certificate of origin	10%	13%	13%	3
8419.50.00.50	Corrosion resistant heat exchangers耐腐蚀热交换器	6.5%APTA rate, with an APTA certificate of origin	10%	13%	13%	3AM
8419.50.00.60	Heat exchange apparatus, made of fluoropolymers, with inlet and outlet tube internal diameters not exceeding 3 cm用氟聚合物制造的、入口管和出口管内径不超过3厘米的热交换装置	0%MFN rate (no APTA concession on this line)	0%	13%	13%	AM
8419.50.00.90	Other heat exchange apparatus其他热交换装置	6.5%APTA rate, with an APTA certificate of origin	10%	13%	13%	AM

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

8419.50.00Heat exchange apparatus

8419.50.00.10Heat exchangers热交换器

For primary coolant circuits of nuclear reactors专用于核反应堆的一次冷却剂回路的

Unit: unit / kg
MFN import duty: 10%
Provisional import duty: None
General import duty: 30%
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.To be specified if made of fluoropolymer若为用氟聚合物制造的需注明
3.If made of fluoropolymer, specify inner diameter of inlet and outlet pipes若为用氟聚合物制造的需注明入口管和出口管内径尺寸
4.Use用途
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: 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: 7%
Ecuador: 7%
Serbia: 4%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 6.5%

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: 6.9%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

8419500010102Heat exchangers (specially designed for the primary coolant circuit of a nuclear reactor)热交换器(专用于核反应堆的一次冷却剂回路的)(其它热交换装置)
8419500010999Heat exchangers (specifically for primary coolant circuits of nuclear reactors) (special equipment, fixed pressure vessels)热交换器(专用于核反应堆的一次冷却剂回路的)(特种设备,固定式压力容器)

8419.50.00.20Steam generators蒸汽发生器

Solely for transferring heat generated within a nuclear reactor to feedwater to produce steam专用于核反应堆内生成的热量输送到进水以产生蒸汽的

Unit: unit / kg
MFN import duty: 10%
Provisional import duty: None
General import duty: 30%
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.To be specified if made of fluoropolymer若为用氟聚合物制造的需注明
3.If made of fluoropolymer, specify inner diameter of inlet and outlet pipes若为用氟聚合物制造的需注明入口管和出口管内径尺寸
4.Use用途
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: 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: 7%
Ecuador: 7%
Serbia: 4%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 6.5%

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: 6.9%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

8419500020999Steam generators (specially designed to transfer heat generated in a nuclear reactor to feedwater to produce steam)蒸汽发生器(专用于核反应堆内生成的热量输送到进水以产生蒸汽的)

8419.50.00.30Heat exchangers for cooling UF6冷却UF6的热交换器

Heat exchangers specially designed or prepared from or protected by UF6-resistant materials, with a leakage rate of less than 10 Pa/h at a pressure difference of 100 kPa专门设计或制造的用耐UF6材料制成或保护的热交换器,在压差为100kPa下渗透压力变化率小于10Pa/h

Unit: unit / kg
MFN import duty: 10%
Provisional import duty: None
General import duty: 30%
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.To be specified if made of fluoropolymer若为用氟聚合物制造的需注明
3.If made of fluoropolymer, specify inner diameter of inlet and outlet pipes若为用氟聚合物制造的需注明入口管和出口管内径尺寸
4.Use用途
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: 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: 7%
Ecuador: 7%
Serbia: 4%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 6.5%

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: 6.9%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

8419500030999Heat exchangers for cooling UF6 (specially designed or manufactured of, or protected by, materials resistant to UF6, with a leakage rate of less than 10 Pa/h at a pressure differential of 100 kPa)冷却UF6的热交换器(专门设计或制造的用耐UF6材料制成或保护的热交换器,在压差为100kPa下渗透压力变化率小于10Pa/h)

8419.50.00.40Heat exchangers for cooling gases冷却气体用热交换器

Made of or protected by materials resistant to UF6 corrosion用耐UF6腐蚀材料制成或加以保护的

Unit: unit / kg
MFN import duty: 10%
Provisional import duty: None
General import duty: 30%
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.To be specified if made of fluoropolymer若为用氟聚合物制造的需注明
3.If made of fluoropolymer, specify inner diameter of inlet and outlet pipes若为用氟聚合物制造的需注明入口管和出口管内径尺寸
4.Use用途
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: 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: 7%
Ecuador: 7%
Serbia: 4%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 6.5%

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: 6.9%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

8419500040999Heat exchangers for cooling gases (made of or protected by UF6-resistant materials)冷却气体用热交换器(用耐UF6腐蚀材料制成或加以保护的)

8419.50.00.50Corrosion resistant heat exchangers耐腐蚀热交换器

0.15 m2 < heat exchange surface area < 20 m20.15平方米<换热面积<20平方米

Unit: unit / kg
MFN import duty: 10%
Provisional import duty: None
General import duty: 30%
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
AInbound goods clearance (inspection and quarantine)入境货物通关单

Inspection and quarantine

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.To be specified if made of fluoropolymer若为用氟聚合物制造的需注明
3.If made of fluoropolymer, specify inner diameter of inlet and outlet pipes若为用氟聚合物制造的需注明入口管和出口管内径尺寸
4.Use用途
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: 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: 7%
Ecuador: 7%
Serbia: 4%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 6.5%

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: 6.9%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

8419500050999Corrosion-resistant heat exchangers (0.15 m² < heat exchange area < 20 m²)耐腐蚀热交换器(0.15平方米<换热面积<20平方米)

8419.50.00.60Heat exchange apparatus, made of fluoropolymers, with inlet and outlet tube internal diameters not exceeding 3 cm用氟聚合物制造的、入口管和出口管内径不超过3厘米的热交换装置

Unit: unit / kg
MFN import duty: 0%
Provisional import duty: None
General import duty: 30%
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

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.To be specified if made of fluoropolymer若为用氟聚合物制造的需注明
3.If made of fluoropolymer, specify inner diameter of inlet and outlet pipes若为用氟聚合物制造的需注明入口管和出口管内径尺寸
4.Use用途
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: 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: 7%
Ecuador: 7%
Serbia: 4%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 6.5%

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: 6.9%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

8419500060999Heat exchange apparatus, made of fluoropolymers, with inlet and outlet tube internal diameters not exceeding 3 cm用氟聚合物制造的、入口管和出口管内径不超过3厘米的热交换装置

8419.50.00.90Other heat exchange apparatus其他热交换装置

Unit: unit / kg
MFN import duty: 10%
Provisional import duty: None
General import duty: 30%
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

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.To be specified if made of fluoropolymer若为用氟聚合物制造的需注明
3.If made of fluoropolymer, specify inner diameter of inlet and outlet pipes若为用氟聚合物制造的需注明入口管和出口管内径尺寸
4.Use用途
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: 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: 7%
Ecuador: 7%
Serbia: 4%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 6.5%

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: 6.9%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

8419500090101Other heat exchange units (waste heat boilers)其他热交换装置(废热锅炉)
8419500090102Other heat exchange units (spiral plate exchangers)其他热交换装置(螺旋板式交换器)
8419500090103Other heat exchange units (other heat exchange units)其他热交换装置(其它热交换装置)

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

Previous8419 40Distilling or rectifying plant One level up8419Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces , ovens and other equipment of heading 8514 ), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes, instantaneous or storage water heaters, non-electric Next8419 81For making hot drinks or for cooking or heating food

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.