Heading · Chapter 84 · Section XVI, Machinery and mechanical appliances
HS 8428Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof: other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics)
- Customs duty
- 7.5%
- 16 tariff items
- GST now
- 18%
- Import policy
- Free
- Export policy
- Free
- Unit
- units
- Duty in China
- 3% to 10%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
10 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 |
|---|---|---|---|---|
| 8428 10 | Lifts and skip hoists | 7.5% | 18% | units |
| 8428 20 | Pneumatic elevators and conveyors | 7.5% | 18% | units |
| 8428 31 00 | Specially designed for underground use | 7.5% | 18% | units |
| 8428 32 00 | Other, bucket type | 7.5% | 18% | units |
| 8428 33 00 | Other, belt type | 7.5% | 18% | units |
| 8428 39 00 | Other | 7.5% | 18% | units |
| 8428 40 00 | Escalators and moving walkways | 7.5% | 18% | units |
| 8428 60 00 | Teleferics, chair-lifts, ski-raglines, traction mechanisms for funiculars | 7.5% | 18% | units |
| 8428 70 00 | Industrial robots | 7.5% | 18% | units |
| 8428 90 | Other machinery | 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 16 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: 16 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. 417 | Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) | 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 |
|---|---|---|---|
| 8428 | Other lifting, handling, load-ing or unloading machinery (for example, lifts, escalators, conveyors, teleferics) | 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 (8428)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 24 in force and 2 expired under 8428. 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 |
|---|---|---|---|---|---|---|
| 8428.10.10.01 | Barrier-free lifts无障碍升降机 | 4%China's provisional rate, lower than MFN | 8% | 13% | 13% | AM |
| 8428.10.10.90 | Other passenger lifts其他载客电梯 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | AM |
| 8428.10.90.00 | Other lifts & skip hoists其他升降机及倒卸式起重机 | 3.9%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | AM |
| 8428.20.00.00 | Pneumatic elevators and conveyors气压升降机及输送机 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 9% | None |
| 8428.31.00.00 | Underground continuous-action elevators and conveyors for goods or materials地下连续运货或材料升降、输送机 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 8428.32.00.00 | Other continuous-action elevators and conveyors for goods or materials, bucket type其他斗式连续运货升降、输送机 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 8428.33.00.00 | Other continuous-action elevators and conveyors for goods or materials, belt type其他带式连续运货升降、输送机 | 3.3%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | None |
| 8428.39.10.00 | Other chain-type continuous-action elevators and conveyors其他链式连续运送货升降、输送机 | 3.3%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | None |
| 8428.39.20.00 | Continuous-action elevators and conveyors for goods or materials, roller type辊式连续运送货升降、输送机 | 3.3%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | None |
| 8428.39.90.10 | Semiconductor grade chemical filling machines半导体级化学品填充机 | 3%China's provisional rate, lower than MFN | 5% | 13% | 13% | None |
| 8428.39.90.90 | Other continuous-action elevators and conveyors, n.e.s.其他未列名连续运货升降、输送机 | 3.3%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | None |
| 8428.40.00.00 | Escalators and moving walkways自动梯及自动人行道 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | AM |
| 8428.60.10.00 | Aerial ropeways for goods货运架空索道 | 5.6%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | None |
| 8428.60.21.00 | Monocable circulating passenger aerial ropeways单线循环式客运架空索道 | 5.6%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | None |
| 8428.60.29.00 | Aerial passenger ropeways, not single-line circulating非单线循环式客运架空索道 | 5.6%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | None |
| 8428.60.90.00 | Traction mechanisms for cable cars, chair-lifts and similar conveyances缆车、座式升降机等用牵引装置 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 8428.90.10.00 | Traversers for mine wagons, railway locomotives, etc.矿车推动机、铁道机车等的转车台 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | None |
| 8428.90.20.00 | Mechanical parking equipment机械式停车设备 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 8428.90.31.00 | Stacking and reclaiming machinery堆取料机械 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 8428.90.39.00 | Other loading or unloading machinery其他装卸机械 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 8428.90.90.10 | Remote manipulators for radio-chemical separation and hot cells放化分离作业和热室用遥控机械手 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | 3 |
| 8428.90.90.20 | Nuclear reactor fuel element charging or discharging machines核反应堆燃料装卸机 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | 3 |
| 8428.90.90.30 | Precision casting intermediate products specially designed for manufacturing gas turbine engine/gas turbine blades, guide vanes, casings and other turbine configuration components专门设计用于制造燃气涡轮发动机/燃气轮机叶片、导向器、机匣等涡轮构型部件的精密铸造中间产品 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | 3 |
| 8428.90.90.90 | Other lifting, handling, loading or unloading machinery其他升降、搬运、装卸机械 | 5%MFN rate (no APTA concession on this line) | 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.
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
Previous8427Fork-lift trucks; other works trucks fitted with lifting or handling equipmentOne level upChapter 84Nuclear reactors, boilers, machinery and mechanical appliances; parts thereofNext8429Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers
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.