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

HS 8460 29 20Internal grinders

Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof › Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal, or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 8460

Customs duty
7.5%
Tariff rate
GST now
18%
or 5% for some goods
Import policy
Free
Export policy
Free
Unit
units
Duty in China
9% to 12%
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 rate7.5%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

Lower customs duty under India's trade agreements
AgreementCustoms dutyGoods from
ASEAN–India FTA0%Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam
Duty-free tariff preference for LDCs0%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–Australia ECTA0%Australia
India–Japan CEPA0%Japan
India–Korea CEPA0%South Korea
India–Malaysia CECA0%Malaysia
India–Oman CEPA20/2026-Customs0%Oman
India–Sri Lanka FTA0%Sri Lanka
India–UAE CEPA0%United Arab Emirates
India–UK CETA29/2026-Customs0%United Kingdom
SAFTA0%Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
SAFTA5%Sri Lanka
India–EFTA TEPA51/2025-Customs5.36%Switzerland, Liechtenstein
India–EFTA TEPA53/2025-Customs6%Iceland, Norway

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%, 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
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 446Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal, or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 846118%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 437Following 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 service5%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 479Disposable sterilized dialyzer or micro barrier of artificial kidney5%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 386Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP18%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 387Parts 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 pumps18%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 473E-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 consumer18%

History

GST rate history
PeriodRateNotification
Until 21 Sep 20255%, 12% or 18%1/2017-Central Tax (Rate)
From 22 Sep 20255% 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 itemGoodsRateCap
8460Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal,or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 84611.5%—

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 8460 29, and China's below.

China: the same goods (8460 29)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 5 in force and 3 expired under 8460 29. 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
8460.29.11.00Non-NC external grinding machines for working metal加工金属的非数控外圆磨床12%MFN rate (no APTA concession on this line)12%13%13%None
8460.29.12.00Non-NC internal grinding machines for working metal加工金属的非数控内圆磨床9%MFN rate (no APTA concession on this line)9%13%13%None
8460.29.13.00Non-NC roll grinding machines for working metal加工金属的非数控轧辊磨床9%MFN rate (no APTA concession on this line)9%13%13%None
8460.29.19.00Other non-NC grinding machines for working metal加工金属的其他非数控磨床12%MFN rate (no APTA concession on this line)12%13%13%None
8460.29.90.00Other non-NC grinding machines for working metal加工金属的其他非数控磨床9%MFN rate (no APTA concession on this line)9%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

8460.29.10

8460.29.10.00Other external grinding machines for working metal (incl. metal ceramics, with a positioning accuracy of at least 0.01mm for any one axis)加工金属的其他外圆磨床(含加工金属陶瓷,任一坐标定位精度至少是0.01mm )Expired

For working cermets, with positioning accuracy of at least 0.01 mm in any one axis含加工金属陶瓷,任一坐标定位精度至少是0.01mm

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
  • 8460291000999Other external cylindrical grinding machines for working metal (incl. cermets, with positioning accuracy of at least 0.01mm)加工金属的其他外圆磨床(含加工金属陶瓷,任一坐标定位精度至少是0.01mm)

8460.29.11Other external grinding machines, with positioning accuracy of at least 0.01 mm in any one axis

8460.29.11.00Non-NC external grinding machines for working metal加工金属的非数控外圆磨床

For working cermets, with positioning accuracy of at least 0.01 mm in any one axis含加工金属陶瓷,任一坐标定位精度至少是0.01mm

Unit
unit / kg
MFN import duty
12%
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.Control method控制方式
  • 4.Positional accuracy坐标定位精度
  • 5.Type of structure (internal, external, etc.)结构类型(内圆、外圆等)
  • 6.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 7.Model型号
  • 8.For NC machine tools imported under China-Korea FTA, please specify the brand of the NC unit used中韩自贸协定项下进口数控机床请注明所用数控装置品牌
  • 9.GTIN
  • 10.CAS
  • 11.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
3.6%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
Maldives
9%
Cambodia
0%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
5%
Brunei
5%
Cambodia
5%
Laos
5%
Malaysia
5%
New Zealand
5%
Singapore
5%
Thailand
5%
Vietnam
5%
Indonesia
5%
Philippines
5%
Myanmar
5%
CIQ codes
  • 8460291100999Non-numerically controlled external grinding machines for working metal (incl. metal ceramics, with a positioning accuracy of at least 0.01mm for any one axis)加工金属的非数控外圆磨床(含加工金属陶瓷,任一坐标定位精度至少是0.01mm)

8460.29.12Other internal grinding machines, with positioning accuracy of at least 0.01 mm in any one axis

8460.29.12.00Non-NC internal grinding machines for working metal加工金属的非数控内圆磨床

For working cermets, with positioning accuracy of at least 0.01 mm in any one axis含加工金属陶瓷,任一坐标定位精度至少是0.01mm

Unit
unit / kg
MFN import duty
9%
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.Control method控制方式
  • 4.Positional accuracy坐标定位精度
  • 5.Type of structure (internal, external, etc.)结构类型(内圆、外圆等)
  • 6.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 7.Model型号
  • 8.For NC machine tools imported under China-Korea FTA, please specify the brand of the NC unit used中韩自贸协定项下进口数控机床请注明所用数控装置品牌
  • 9.GTIN
  • 10.CAS
  • 11.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
3.6%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
Maldives
9%
Cambodia
0%
Serbia
6.3%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
5%
Brunei
5%
Cambodia
5%
Laos
5%
Malaysia
5%
New Zealand
5%
Singapore
5%
Thailand
5%
Vietnam
5%
Indonesia
5%
Philippines
5%
Myanmar
5%
CIQ codes
  • 8460291200999Non-numerically controlled internal grinding machines for working metal (incl. metal ceramics, with a positioning accuracy of at least 0.01mm for any one axis)加工金属的非数控内圆磨床(含加工金属陶瓷,任一坐标定位精度至少是0.01mm)

8460.29.13Other roll grinding machines, with positioning accuracy of at least 0.01 mm in any one axis

8460.29.13.00Non-NC roll grinding machines for working metal加工金属的非数控轧辊磨床

For working cermets, with positioning accuracy of at least 0.01 mm in any one axis含加工金属陶瓷,任一坐标定位精度至少是0.01mm

Unit
unit / kg
MFN import duty
9%
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.Control method控制方式
  • 4.Positional accuracy坐标定位精度
  • 5.Type of structure (internal, external, etc.)结构类型(内圆、外圆等)
  • 6.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 7.Model型号
  • 8.For NC machine tools imported under China-Korea FTA, please specify the brand of the NC unit used中韩自贸协定项下进口数控机床请注明所用数控装置品牌
  • 9.GTIN
  • 10.CAS
  • 11.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
2%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
Georgia
0%
Maldives
7.8%
Cambodia
0%
Nicaragua
6.3%
Ecuador
7.4%
Serbia
6.3%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
5%
Brunei
5%
Cambodia
5%
Laos
5%
Malaysia
5%
New Zealand
5%
Singapore
5%
Thailand
5%
Vietnam
5%
Indonesia
5%
Philippines
5%
Myanmar
5%
CIQ codes
  • 8460291300999Non-numerically controlled roll grinding machines for working metal (incl. metal ceramics, with a positioning accuracy of at least 0.01mm for any one axis)加工金属的非数控轧辊磨床(含加工金属陶瓷,任一坐标定位精度至少是0.01mm)

8460.29.19Grinding machines, n.e.s., with positioning accuracy of at least 0.01 mm in any one axis

8460.29.19.00Other non-NC grinding machines for working metal加工金属的其他非数控磨床

For working cermets, with positioning accuracy of at least 0.01 mm in any one axis含加工金属陶瓷,任一坐标定位精度至少是0.01mm

Unit
unit / kg
MFN import duty
12%
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.Control method控制方式
  • 4.Positional accuracy坐标定位精度
  • 5.Type of structure (internal, external, etc.)结构类型(内圆、外圆等)
  • 6.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 7.Model型号
  • 8.For NC machine tools imported under China-Korea FTA, please specify the brand of the NC unit used中韩自贸协定项下进口数控机床请注明所用数控装置品牌
  • 9.GTIN
  • 10.CAS
  • 11.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
2%
New Zealand
0%
Peru
0%
Costa Rica
0%
Iceland
0%
Australia
0%
Maldives
7.8%
Cambodia
0%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
5%
Brunei
5%
Cambodia
5%
Laos
5%
Malaysia
5%
New Zealand
5%
Singapore
5%
Thailand
5%
Vietnam
5%
Indonesia
5%
Philippines
5%
Myanmar
5%
CIQ codes
  • 8460291900999Other non-numerically controlled grinding machines for working metal (incl. metal ceramics, with a positioning accuracy of at least 0.01mm for any one axis)加工金属的其他非数控磨床(含加工金属陶瓷,任一坐标定位精度至少是0.01mm)

8460.29.20

8460.29.20.00Other internal grinding machines for working metal (incl. metal ceramics, with a positioning accuracy of at least 0.01mm for any one axis)加工金属的其他内圆磨床(含加工金属陶瓷,任一坐标定位精度至少是0.01mm )Expired

For working cermets, with positioning accuracy of at least 0.01 mm in any one axis含加工金属陶瓷,任一坐标定位精度至少是0.01mm

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
  • 8460292000999Other internal cylindrical grinding machines for working metal (incl. cermets, with positioning accuracy of at least 0.01mm)加工金属的其他内圆磨床(含加工金属陶瓷,任一坐标定位精度至少是0.01mm)

8460.29.30

8460.29.30.00Non-numerically controlled roll grinding machines for working metal (incl. metal ceramics, with a positioning accuracy of at least 0.01mm for any one axis)加工金属的非数控轧辊磨床(含加工金属陶瓷,任一坐标定位精度至少是0.01mm )Expired

For working cermets, with positioning accuracy of at least 0.01 mm in any one axis含加工金属陶瓷,任一坐标定位精度至少是0.01mm

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
  • 8460293000999Non-numerically controlled roll grinding machines for working metal (incl. metal ceramics, with a positioning accuracy of at least 0.01mm for any one axis)加工金属的非数控轧辊磨床(含加工金属陶瓷,任一坐标定位精度至少是0.01mm)

8460.29.90Grinding machines n.e.c. in other codes of this heading

8460.29.90.00Other non-NC grinding machines for working metal加工金属的其他非数控磨床

Incl. for working cermets含加工金属陶瓷

Unit
unit / kg
MFN import duty
9%
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.Control method控制方式
  • 4.Positional accuracy坐标定位精度
  • 5.Type of structure (internal, external, etc.)结构类型(内圆、外圆等)
  • 6.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 7.Model型号
  • 8.For NC machine tools imported under China-Korea FTA, please specify the brand of the NC unit used中韩自贸协定项下进口数控机床请注明所用数控装置品牌
  • 9.GTIN
  • 10.CAS
  • 11.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
3.6%
New Zealand
0%
Peru
0%
Costa Rica
0%
Iceland
0%
Australia
0%
South Korea
6%
Georgia
0%
Maldives
7.8%
Cambodia
0%
Serbia
6.3%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
11.3%
Brunei
11.3%
Cambodia
11.3%
South Korea
15%
Laos
11.3%
Malaysia
11.3%
New Zealand
12%
Singapore
11.3%
Thailand
11.3%
Vietnam
11.3%
Indonesia
11.3%
Philippines
11.3%
Myanmar
11.3%
CIQ codes
  • 8460299000999Other non-numerically controlled grinding machine tools for working metal (incl. for cermets)加工金属的其他非数控磨床(含加工金属陶瓷)

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.