Heading · Chapter 84 · Section XVI, Machinery and mechanical appliances
HS 8426Ship's derricks, cranes including cable cranes, mobile lifting frames, straddle carriers and works trucks fitted with a crane
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
- Customs duty
- 7.5%
- 10 tariff items
- GST now
- 18%
- Import policy
- Free
- Export policy
- Free
- Unit
- units
- Duty in China
- 2.5% to 10%
- On Indian goods
Codes under this heading
9 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 |
|---|---|---|---|---|
| 8426 11 00 | Overhead travelling cranes on fixed support | 7.5% | 18% | units |
| 8426 12 00 | Mobile lifting frames on tyres and straddle carriers | 7.5% | 18% | units |
| 8426 19 00 | Other | 7.5% | 18% | units |
| 8426 20 00 | Tower cranes | 7.5% | 18% | units |
| 8426 30 00 | Portal or pedestal jib cranes | 7.5% | 18% | units |
| 8426 41 00 | On tyres | 7.5% | 18% | units |
| 8426 49 00 | Other | 7.5% | 18% | units |
| 8426 91 00 | Designed for mounting on road vehicles | 7.5% | 18% | units |
| 8426 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 10 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: 10 tariff items
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
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 415 | Ship's derricks; cranes including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane | 18% |
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)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 8426 | Ship’s derricks; cranes including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane | 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: 10 tariff items
China: the same goods (8426)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 20 in force and 2 expired under 8426. 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 |
|---|---|---|---|---|---|---|
| 8426.11.20.00 | Universal bridge cranes通用桥式起重机 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 8426.11.90.00 | Other overhead travelling cranes on fixed supports其他固定支架的高架移动式起重机 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 8426.12.00.00 | Rubber-tyred gantry cranes and straddle carriers胶轮移动式吊运架及跨运车 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 8426.19.10.00 | Ship loaders装船机 | 2.5%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | None |
| 8426.19.21.00 | Grab-type ship unloaders抓斗式卸船机 | 3.3%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | None |
| 8426.19.29.00 | Other ship unloaders其他卸船机 | 3.3%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | O |
| 8426.19.30.00 | Gantry cranes龙门式起重机 | 6.5%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | None |
| 8426.19.41.00 | Gantry-type unloader-loaders门式装卸桥 | 6.5%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | None |
| 8426.19.42.00 | Container loading or unloading bridges集装箱装卸桥 | 6.5%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | None |
| 8426.19.43.00 | Other movable bridges其他动臂式装卸桥 | 6.5%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | None |
| 8426.19.49.00 | Other loading/unloading bridges其他装卸桥 | 6.5%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | None |
| 8426.19.90.00 | Other overhead travelling cranes, bridge cranes and gantry cranes其他高架移动式起重吊运设备 | 6.5%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | None |
| 8426.20.00.00 | Tower cranes塔式起重机 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | O |
| 8426.30.00.00 | Gantry cranes and pedestal jib cranes门座式起重机及座式旋臂起重机 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 8426.41.10.00 | Tyred cranes轮胎式起重机 | 3.5%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | OL |
| 8426.41.90.00 | Other self-propelled lifting or handling machinery, on rubber tyres其他带胶轮的自推进起重机械 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 8426.49.10.00 | Track-laying self-propelled cranes履带式自推进起重机械 | 5.6%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | O |
| 8426.49.90.00 | Other self-propelled lifting machinery, not with pneumatic tyres其他不带胶轮的自推进起重机械 | 5.6%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | None |
| 8426.91.00.00 | Other lifting machinery for mounting on road vehicles供装于公路车辆的其他起重机械 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 8426.99.00.00 | Other lifting machinery其他起重机械 | 6%MFN rate (no APTA concession on this line) | 6% | 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.