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

HS 8421 21 10Ion exchanger plant or apparatus

Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof › Centrifuges, including centrifugal dryers, filtering or purifying machinery and appara for liquids or gases › For filtering or purifying water

Customs duty: 7.5%; Tariff rate
GST now: 18%
Import policy: Free
Export policy: Free
Unit: units
Duty in China: 1% to 4.6%; 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	7.5%	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
ASEAN–India FTA	0%	Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam
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–Malaysia CECA	0%	Malaysia
India–Singapore CECA	0%	Singapore
India–Sri Lanka FTA	0%	Sri Lanka
SAFTA	0%	Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
India–UAE CEPA	1.5%	United Arab Emirates
India–Australia ECTA	3.2%	Australia
SAPTA	3.75%	Bangladesh, Bhutan, Maldives, Nepal
India–Korea CEPA	5%	South Korea
SAFTA	5%	Sri Lanka
India–EFTA TEPA51/2025-Customs	5.36%	Switzerland, Liechtenstein
India–EFTA TEPA53/2025-Customs	6%	Iceland, Norway
India–UK CETA29/2026-Customs	6.8%	United Kingdom

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 18%.
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. 410	Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases	18%

History

GST rate history
Period	Rate	Notification
Until 21 Sep 2025	18%	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
8421	Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases	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): 1.1% of the FOB value, until 31 Dec 2026.
RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.7% 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 8421 21, and China's below.

China: the same goods (8421 21)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 5 in force and 4 expired under 8421 21. 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
8421.21.10.00	Household type machinery and apparatus for filtering or purifying water家用型过滤或净化水的机器及装置	4.6%APTA rate, with an APTA certificate of origin	7%	13%	13%	AR
8421.21.91.00	Ship's ballast water treatment equipment船舶压载水处理设备	3.3%APTA rate, with an APTA certificate of origin	5%	13%	13%	None
8421.21.99.10	Stacked water filters for spray irrigation equipment喷灌设备用叠式净水过滤器	1%China's provisional rate, lower than MFN	5%	13%	13%	None
8421.21.99.20	Filters for ship's ballast water treatment equipment船舶压载水处理设备用过滤器	2%China's provisional rate, lower than MFN	5%	13%	13%	None
8421.21.99.90	Other non-household type apparatus for filtering or purifying water其他非家用型过滤或净化水的装置	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

8421.21.10Household type machinery and apparatus for filtering or purifying water

8421.21.10.00Household type machinery and apparatus for filtering or purifying water家用型过滤或净化水的机器及装置

Unit: unit / kg
MFN import duty: 7%
Provisional import duty: 5%
General import duty: 63%
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

RImported food hygiene inspection进口食品卫生监督检验

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Use用途
3.Brand (Chinese or foreign names)品牌(中文或外文名称)
4.Model型号
5.Principle原理
6.Water treatment capacity per unit of time单位时间水处理量
7.GTIN
8.CAS
9.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 14%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 7%
Iceland: 0%
Australia: 0%
South Korea: 10%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 2.8%
Serbia: 2.8%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 4.6%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 16.7%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 13.6%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

8421211000101Household type machinery and apparatus for filtering or purifying water (non-domestic filtering and purifying apparatus)家用型过滤或净化水的机器及装置(非家用过滤及净化装置)
8421211000102Household type water filtering or purifying machinery and apparatus (household type water filtering or purifying machinery and apparatus, Class I appliances)家用型过滤或净化水的机器及装置(家用型过滤或净化水的机器及装置I类器具)
8421211000103Household type water filtering or purifying machinery and apparatus (household type water filtering or purifying machinery and apparatus, Class II appliances)家用型过滤或净化水的机器及装置(家用型过滤或净化水的机器及装置II类器具)
8421211000104Household type water filtering or purifying machinery and apparatus (household type water filtering or purifying machinery and apparatus, Class III appliances)家用型过滤或净化水的机器及装置(家用型过滤或净化水的机器及装置III类器具)
8421211000105Household type water filtering or purifying machinery and apparatus (household type water filtering or purifying machinery and apparatus, Class 0I appliances)家用型过滤或净化水的机器及装置(家用型过滤或净化水的机器及装置0I类器具)
8421211000106Household type water filtering or purifying machinery and apparatus (household type water filtering or purifying machinery and apparatus, Class 0 appliances)家用型过滤或净化水的机器及装置(家用型过滤或净化水的机器及装置0类器具)

8421.21.90

8421.21.90.01Stacked water filters for spray irrigation equipment喷灌设备用叠式净水过滤器Expired

Unit: None
MFN import duty: None
Provisional import duty: None
General import duty: None
Import VAT: None
Consumption tax: None
Export duty: None
Provisional export duty: None
Export VAT rebate: None
Updated by China: 30 Dec 2018

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

8421.21.90.90Other non-household type apparatus for filtering or purifying water其他非家用型过滤或净化水的装置Expired

Unit: None
MFN import duty: None
Provisional import duty: None
General import duty: None
Import VAT: None
Consumption tax: None
Export duty: None
Provisional export duty: None
Export VAT rebate: None
Updated by China: 30 Dec 2018

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

8421.21.91Ship's ballast water treatment equipment

8421.21.91.00Ship's ballast water treatment equipment船舶压载水处理设备

Unit: unit / kg
MFN import duty: 5%
Provisional import duty: None
General import duty: 50%
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.Use用途
3.Brand (Chinese or foreign names)品牌(中文或外文名称)
4.Model型号
5.Principle原理
6.Water treatment capacity per unit of time单位时间水处理量
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: 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: 2.7%
Indonesia: 2.5%
Philippines: 2.5%
Myanmar: 2.5%

CIQ codes

8421219100999Ship's ballast water treatment equipment船舶压载水处理设备

8421.21.99Other non-household type machinery and apparatus for filtering or purifying water

8421.21.99.10Stacked water filters for spray irrigation equipment喷灌设备用叠式净水过滤器

Unit: unit / kg
MFN import duty: 5%
Provisional import duty: 1%
General import duty: 50%
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.Use用途
3.Brand (Chinese or foreign names)品牌(中文或外文名称)
4.Model型号
5.Principle原理
6.Water treatment capacity per unit of time单位时间水处理量
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: 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: 2.7%
Indonesia: 2.5%
Philippines: 2.5%
Myanmar: 2.5%

CIQ codes

8421219910999Stacked water filters for spray irrigation equipment喷灌设备用叠式净水过滤器

8421.21.99.20Filters for ship's ballast water treatment equipment船舶压载水处理设备用过滤器

Unit: unit / kg
MFN import duty: 5%
Provisional import duty: 2%
General import duty: 50%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 2 Apr 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.Use用途
3.Brand (Chinese or foreign names)品牌(中文或外文名称)
4.Model型号
5.Principle原理
6.Water treatment capacity per unit of time单位时间水处理量
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: 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: 2.7%
Indonesia: 2.5%
Philippines: 2.5%
Myanmar: 2.5%

CIQ codes

8421219920999Filters for ship's ballast water treatment equipment船舶压载水处理设备用过滤器

8421.21.99.90Other non-household type apparatus for filtering or purifying water其他非家用型过滤或净化水的装置

Unit: unit / kg
MFN import duty: 5%
Provisional import duty: None
General import duty: 50%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 2 Apr 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.Use用途
3.Brand (Chinese or foreign names)品牌(中文或外文名称)
4.Model型号
5.Principle原理
6.Water treatment capacity per unit of time单位时间水处理量
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: 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: 2.7%
Indonesia: 2.5%
Philippines: 2.5%
Myanmar: 2.5%

CIQ codes

8421219990301Other non-household type apparatus for filtering or purifying water (medical devices, oral positive and negative pressure equipment)其他非家用型过滤或净化水的装置(医疗器械,口腔正负压设备)
8421219990302Other non-household type apparatus for filtering or purifying water (other food processing and vending machinery)其他非家用型过滤或净化水的装置(其他食品加工及售卖机械)
8421219990990Other non-household filtering or purifying machinery and apparatus for water (other)其他非家用型过滤或净化水的装置(其他)

8421.21.99.01Stacked water filters for spray irrigation equipment喷灌设备用叠式净水过滤器Expired

Unit: None
MFN import duty: 5%
Provisional import duty: 1%
General import duty: None
Import VAT: None
Consumption tax: None
Export duty: None
Provisional export duty: None
Export VAT rebate: None
Updated by China: 30 Dec 2018

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

China's agreement rates

ASEAN: 3.3%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 2.6%
Georgia: 0%
Mauritius: 0%

8421.21.99.02Filters for ship's ballast water treatment equipment船舶压载水处理设备用过滤器Expired

Unit: None
MFN import duty: 5%
Provisional import duty: 2%
General import duty: None
Import VAT: None
Consumption tax: None
Export duty: None
Provisional export duty: None
Export VAT rebate: None
Updated by China: 30 Dec 2018

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

China's agreement rates

ASEAN: 3.3%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 2.6%
Georgia: 0%
Mauritius: 0%

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

Previous8421 19 99Other One level up8421 21For filtering or purifying water Next8421 21 20Household type filters

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.