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

HS 8456 90 10Machine-tools for working any material by removal of material, by laser or other light orphoton beam, ultra-sonic, electro-discharge, electro-chemical, electron beam, ionic-beam or plasma arc processes, water-jet cutting machines: for dry-etching patterns on semi-conductor materials

Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

Customs duty
0%
Tariff rate
GST now
18%
Import policy
Free
Export policy
Free
Unit
units
Duty in China
0%
On Indian goods
Landed costSearch codesDuty 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
DutyRateCharged on
Basic customs duty (BCD), MFN rate0%Assessable value
Agriculture Infrastructure and Development Cess (AIDC)NilAssessable value11/2021-Customs, S.No. 17
Social Welfare Surcharge (SWS)10% of BCD, AIDC and Health CessBCD + AIDC
Integrated GST (IGST)18%Assessable value + BCD + AIDC + SWS

Lower duty under trade agreements

No trade agreement gives a lower rate than the duty above on this line.

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
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 442Machine-tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electro-discharge, electro-chemical, electron beam, ionic-beam or plasma arc processes18%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202518%1/2017-Central Tax (Rate)
From 22 Sep 202518%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 itemGoodsRateCap
8456Machine-tools for working any material by removal of material, by laser or other light or photon beam, ultra-sonic, electro-discharge, electro-chemical, electron beam, ionic-beam or plasma arc processes1.5%—

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): 0.9% of the FOB value, until 31 Dec 2026.
  • RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.5% 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 8456 90, and China's below.

China: the same goods (8456 90)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force and 3 expired under 8456 90. 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 codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
8456.90.00.00Machine tools working by other processes其他方法处理材料的加工机床0%MFN rate (no APTA concession on this line)0%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

8456.90.00Machine tools for working any material by electro-chemical, electron-beam or ion-beam processes

8456.90.00.00Machine tools working by other processes其他方法处理材料的加工机床

Machine tools for working by electro-chemical, electron-beam, ion-beam or similar processes包括电化学法、电子束,离子束等的加工机床

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

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.Function功能
  • 3.Processing method加工方式
  • 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 5.Model型号
  • 6.GTIN
  • 7.CAS
  • 8.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
0%
Ecuador
0%
Serbia
0%
Hong Kong
0%
Macao
0%
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
0%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 8456900000101Machine-tools for working materials by other methods (including electrochemical, electron beam, ion beam, etc. machine-tools) (electrochemical processing machine-tools)其他方法处理材料的加工机床(包括电化学法、电子束,离子束等的加工机床)(电化学处理加工机床)
  • 8456900000102Machine-tools for working materials by other processes (incl. electro-chemical, electron-beam, ion-beam, etc.) (flame cutting machines)其他方法处理材料的加工机床(包括电化学法、电子束,离子束等的加工机床)(火焰切割机)
  • 8456900000103Other machine tools for working materials by other methods (including electrochemical, electron beam, ion beam, etc. machine tools) (other special purpose machine tools)其他方法处理材料的加工机床(包括电化学法、电子束,离子束等的加工机床)(其它特种加工机床)

8456.90.10

8456.90.10.00Plasma cutting machines等离子切割机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.

CIQ codes
  • 8456901000999Plasma cutting machines等离子切割机

8456.90.20

8456.90.20.00Water-jet cutting machines水射流切割机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.

CIQ codes
  • 8456902000999Water-jet cutting machines水射流切割机

8456.90.90

8456.90.90.00Machine tools for working materials by other processes (incl. electrochemical, electron beam, ion beam, etc.)其他方法处理材料的加工机床(包括电化学法、电子束,离子束等的加工机床 )Expired

Machine tools for working by electro-chemical, electron-beam, ion-beam or similar processes包括电化学法、电子束,离子束等的加工机床

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.

CIQ codes
  • 8456909000101Machine-tools for working materials by other methods (including electrochemical, electron beam, ion beam, etc. machine-tools) (electrochemical processing machine-tools)其他方法处理材料的加工机床(包括电化学法、电子束,离子束等的加工机床)(电化学处理加工机床)
  • 8456909000102Machine-tools for working materials by other processes (incl. electro-chemical, electron-beam, ion-beam, etc.) (flame cutting machines)其他方法处理材料的加工机床(包括电化学法、电子束,离子束等的加工机床)(火焰切割机)
  • 8456909000103Other machine tools for working materials by other methods (including electrochemical, electron beam, ion beam, etc. machine tools) (other special purpose machine tools)其他方法处理材料的加工机床(包括电化学法、电子束,离子束等的加工机床)(其它特种加工机床)

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

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.