Heading · Chapter 84 · Section XVI, Machinery and mechanical appliances
HS 8477Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this chapter
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
- Customs duty
- 7.5%
- 9 tariff items
- GST now
- 18%
- or 5% for some goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg or units
- Duty in China
- 0% to 5%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
8 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 |
|---|---|---|---|---|
| 8477 10 00 | Injection-moulding machines | 7.5% | 18% | units |
| 8477 20 00 | Extruders | 7.5% | 18% | units |
| 8477 30 00 | Blow moulding machines | 7.5% | 18% | units |
| 8477 40 00 | Vacuum moulding machines and other thermoforming machines | 7.5% | 18% | units |
| 8477 51 00 | For moulding or retreading pneumatic tyres or for moulding or otherwise forming inner tubes | 7.5% | 18% | units |
| 8477 59 00 | Other | 7.5% | 18% | units |
| 8477 80 | Other machinery | 7.5% | 18% | units |
| 8477 90 00 | Parts | 7.5% | 18% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 9 tariff items: 7.5%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty in force
- Anti-dumping duty on goods from China and Taiwan: Nil to 63% of CIF value, by origin and producer (until 25 Jun 2030). Plastic Processing Machines. 21/2025-ADD
Charged on top of the duty above, only on goods from the countries named.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 9 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
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 462 | Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter | 18% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 437 | Following 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 service | 5% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 479 | Disposable sterilized dialyzer or micro barrier of artificial kidney | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 386 | Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP | 18% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 387 | Parts 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 pumps | 18% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 473 | E-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 consumer | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 5%, 12% or 18% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5% 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)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 8477 | Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter | 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: 9 tariff items
China: the same goods (8477)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 14 in force and 5 expired under 8477. 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 |
|---|---|---|---|---|---|---|
| 8477.10.10.00 | Other injection-moulding machines其他注塑机 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8477.10.90.00 | Other injection machines其他注射机 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8477.20.10.00 | Plastics granulators塑料造粒机 | 3.3%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | None |
| 8477.20.90.00 | Other extruders for processing plastics or rubber其他加工塑料或橡胶的挤出机 | 3.3%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | None |
| 8477.30.10.00 | Extrusion blow-moulding machines挤出吹塑机 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 8477.30.20.00 | Injection blow-moulding machines注射吹塑机 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 8477.30.90.00 | Other blow-moulding machines其他吹塑机 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 8477.40.10.00 | Plastics blow-moulding machines塑料中空成型机 | 3.3%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | None |
| 8477.40.20.00 | Plastics calendering machines塑料压延成型机 | 3.3%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | None |
| 8477.40.90.00 | Vacuum moulding machines and other thermoforming machines真空模塑及其他热成型机器 | 3.3%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | None |
| 8477.51.00.00 | Machines for moulding or retreading pneumatic tyres用于充气轮胎模塑或翻新的机器 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 8477.59.00.00 | Other moulding or forming machines其他模塑机、成型机 | 3.3%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | None |
| 8477.80.00.00 | Unlisted rubber or plastics processing machines未列名的橡胶或塑料加工机器 | 3.3%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | None |
| 8477.90.00.00 | Parts of machinery for working rubber, plastics, etc.橡胶、塑料等加工机机器的零件 | 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.
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
Previous8476Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machinesOne level upChapter 84Nuclear reactors, boilers, machinery and mechanical appliances; parts thereofNext8478Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter
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.