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

HS 8476 89Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines: other

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

Customs duty: 7.5%; 4 tariff items
GST now: 18%
Import policy: Free
Export policy: Free
Unit: units
Duty in China: 0% to 12%; On Indian goods

Search codes Duty abroadRates as on 19 Oct 2026

Codes under this subheading

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

Codes under this code
Code	Description	Customs duty	GST now	Unit
8476 89 10	Money changing machines	7.5%	18%	units
8476 89 20	Postage stamps vending machines	7.5%	18%	units
8476 89 30	Cigarette vending machines	7.5%	18%	units
8476 89 90	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 4 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: 4 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

GST rate rules in force
Notification	Goods	Rate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 461	Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines	18%

History

GST rate 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)

All Industry Rates of duty drawback under this heading
Drawback item	Goods	Rate	Cap
8476	Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines	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: 4 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 8476 89, and China's below.

China: the same goods (8476 89)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force and 1 expired under 8476 89. 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 code	Goods	Duty on Indian goods	MFN	Import VAT	Export rebate	Licences
8476.89.00.10	Money-changing machines钱币兑换机	0%MFN rate (no APTA concession on this line)	0%	13%	13%	None
8476.89.00.90	Other automatic vending machines not incorporating heating or refrigerating devices其他无加热或制冷装置的自动售货机	12%MFN rate (no APTA concession on this line)	12%	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

8476.89.00Other machinery, not incorporating heating or cooling devices

8476.89.00.10Money-changing machines钱币兑换机

Unit: unit / kg
MFN import duty: 0%
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.Kind of goods supplied供应商品种类
3.Whether or not incorporating heating or cooling devices是否装有加热或制冷装置
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: 3.6%
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: 9.6%
Ecuador: 8.4%
Serbia: 8.4%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 7.5%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 8.2%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

8476890010999Money-changing machines钱币兑换机

8476.89.00.90Other automatic vending machines not incorporating heating or refrigerating devices其他无加热或制冷装置的自动售货机

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.Kind of goods supplied供应商品种类
3.Whether or not incorporating heating or cooling devices是否装有加热或制冷装置
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: 3.6%
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: 9.6%
Ecuador: 8.4%
Serbia: 8.4%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 7.5%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 8.2%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

8476890090999Other automatic vending machines not incorporating heating or refrigerating devices其他无加热或制冷装置的自动售货机

8476.89.00.00Automatic vending machines (including money-changing machines), without heating or cooling devices无加热或制冷装置的自动售货机(包括钱币兑换机 )Expired

Including money-changing machines包括钱币兑换机

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.

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 9.6%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 4.5%
Georgia: 0%
Mauritius: 0%

CIQ codes

8476890000999Automatic vending machines without heating or refrigerating devices (incl. coin-changing machines)无加热或制冷装置的自动售货机(包括钱币兑换机)

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

Previous8476 81Incorporating heating or refrigerating devices One level up8476Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines Next8476 90Parts

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.