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Subheading · Chapter 84 · Section XVI, Machinery and mechanical appliances

HS 8472 90Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof: other

Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrap ping machines, pencil-sharpening machines, perforating or stapling machines)

Customs duty
0% to 10%
10 tariff items
GST now
18%
or 5% for some goods
Import policy
Free
Export policy
Free
Unit
units
Duty in China
0% to 8%
On Indian goods
Search codesDuty abroadRates as on 19 Oct 2026

Codes under this subheading

10 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
8472 90 10Stapling machines (staplers)10%18%units
8472 90 20Digital duplicator7.5%18%units
8472 90 30Automatic bank note dispensers7.5%18%units
8472 90 40Coin sorting machines, coin-counting or wrapping machines7.5%18%units
8472 90 91Word-processing machinesFree18%units
8472 90 92Automatic typewriters10%18%units
8472 90 93Braille typewriters, electric7.5%18%units
8472 90 94Braille typewriters, non-electric7.5%18%units
8472 90 95Other typewriters, electric or non-electric10%18%units
8472 90 99Other7.5%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: 0% to 10%. 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%, 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. 457Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines, pencil sharpening machines, perforating or stapling machines) [other than Braille typewriters, electric or non-electric]18%
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
8472Other office machines (for example, hectograph or stencil duplicating machines, addres-sing machines, automatic bank note dispensers, coin sorting machines, coin counting or wrapping machines, pencil- sharpening machines, perfo-rating or stapling machines)1%—

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

What buyers pay abroad: import duty in the US, UK, EU and Australia for 8472 90, and China's below.

China: the same goods (8472 90)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 9 in force under 8472 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
8472.90.10.00Automatic teller machines自动柜员机0%MFN rate (no APTA concession on this line)0%13%13%L
8472.90.21.00Office perforating machines办公室用打洞机0%MFN rate (no APTA concession on this line)0%13%13%None
8472.90.22.00Office stapling machines办公室用订书机0%MFN rate (no APTA concession on this line)0%13%13%None
8472.90.29.00Other office machines for binding其他装订用办公室机器0%MFN rate (no APTA concession on this line)0%13%13%None
8472.90.30.00Paper shredders碎纸机0%MFN rate (no APTA concession on this line)0%13%13%None
8472.90.40.00Addressing machines and address plate embossing machines地址印写机及地址铭牌压印机0%MFN rate (no APTA concession on this line)0%13%13%None
8472.90.50.00Word processing machines文字处理机0%MFN rate (no APTA concession on this line)0%13%13%None
8472.90.60.00Typewriters打字机8%MFN rate (no APTA concession on this line)8%13%13%None
8472.90.90.00Other office machines其他办公室用机器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

8472.90.10Automatic teller machines

8472.90.10.00Automatic teller machines自动柜员机
Unit
unit / kg
MFN import duty
0%
Provisional import duty
None
General import duty
40%
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
  • LCivil commodities inbound verification (CCC)民用商品入境验证
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 (deposit, withdrawal, deposit and withdrawal integrated machine, etc.)用途(存款、取款、存取款一体机等)
  • 3.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 4.Model型号
  • 5.Configuration配置
  • 6.Mounting method (e.g., wall-mounted)安装方式(穿墙式等)
  • 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
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
  • 8472901000999Automatic teller machines自动柜员机

8472.90.21Perforating machines

8472.90.21.00Office perforating machines办公室用打洞机
Unit
unit / kg
MFN import duty
0%
Provisional import duty
None
General import duty
40%
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.GTIN
  • 6.CAS
  • 7.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
  • 8472902100999Office perforating machines办公室用打洞机

8472.90.22Staplers

8472.90.22.00Office stapling machines办公室用订书机
Unit
unit / kg
MFN import duty
0%
Provisional import duty
None
General import duty
40%
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.GTIN
  • 6.CAS
  • 7.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
  • 8472902200999Office stapling machines办公室用订书机

8472.90.29Other book-binding machinery

8472.90.29.00Other office machines for binding其他装订用办公室机器
Unit
unit / kg
MFN import duty
0%
Provisional import duty
None
General import duty
40%
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.GTIN
  • 6.CAS
  • 7.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
  • 8472902900999Other office machines for binding其他装订用办公室机器

8472.90.30Paper shredders

8472.90.30.00Paper shredders碎纸机
Unit
unit / kg
MFN import duty
0%
Provisional import duty
None
General import duty
40%
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 (e.g., office paper shredder)用途(是否办公用碎纸)
  • 3.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 4.Model型号
  • 5.GTIN
  • 6.CAS
  • 7.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
  • 8472903000999Paper shredders碎纸机

8472.90.40Addressing machines and address plate embossing machines

8472.90.40.00Addressing machines and address plate embossing machines地址印写机及地址铭牌压印机
Unit
unit / kg
MFN import duty
0%
Provisional import duty
None
General import duty
40%
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.GTIN
  • 6.CAS
  • 7.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
3.4%
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
7%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
0%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 8472904000999Addressing machines and address plate embossing machines地址印写机及地址铭牌压印机

8472.90.50Word processing machines

8472.90.50.00Word processing machines文字处理机
Unit
unit / kg
MFN import duty
0%
Provisional import duty
None
General import duty
40%
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.GTIN
  • 6.CAS
  • 7.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
  • 8472905000101Word processing machines (printers)文字处理机(打印机)
  • 8472905000102Word processing machines (typewriters)文字处理机(打字机)

8472.90.60Typewriters, other than printers of heading 84.43

8472.90.60.00Typewriters打字机

Excluding printers of heading 8443品目8443的打印机除外

Unit
unit / kg
MFN import duty
8%
Provisional import duty
None
General import duty
40%
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.GTIN
  • 6.CAS
  • 7.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
1.8%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
3.2%
Ecuador
6.4%
Serbia
5.6%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
6%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
6.5%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 8472906000101Typewriters (excluding printers of heading 8443) (printers)打字机(品目8443的打印机除外)(打印机)
  • 8472906000102Typewriters (excluding printers of heading 8443) (typewriters)打字机(品目8443的打印机除外)(打字机)

8472.90.90Office machines, n.e.s.

8472.90.90.00Other office machines其他办公室用机器

Incl. coin-sorting, counting, wrapping machines and pencil sharpeners包括硬币分类、计数、包装机和削笔机等

Unit
unit / kg
MFN import duty
0%
Provisional import duty
None
General import duty
40%
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.GTIN
  • 6.CAS
  • 7.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
  • 8472909000999Other office machines (including coin-sorting, counting or wrapping machines, and pencil sharpeners)其他办公室用机器(包括硬币分类、计数、包装机和削笔机等)

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