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

HS 8479 90 20Parts: of machines for the extraction of animal or fruit and vegetable fats or oil

Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof › Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter

Customs duty: 7.5%; Tariff rate
GST now: 5% or 18%; depending on the goods
Import policy: Free
Export policy: Free
Unit: kg
Duty in China: 0%; On Indian goods

Landed cost Search codes Duty 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
Duty	Rate	Charged on
Basic customs duty (BCD), MFN rate	7.5%	Assessable value
Agriculture Infrastructure and Development Cess (AIDC)	Nil	Assessable value11/2021-Customs, S.No. 17
Social Welfare Surcharge (SWS)	10% of BCD, AIDC and Health Cess	BCD + AIDC
Integrated GST (IGST)	5% or 18%	Assessable value + BCD + AIDC + SWS

Lower duty under trade agreements

Lower customs duty under India's trade agreements
Agreement	Customs duty	Goods from
ASEAN–India FTA	0%	Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam
Duty-free tariff preference for LDCs	0%	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 ECTA	0%	Australia
India–Japan CEPA	0%	Japan
India–Korea CEPA	0%	South Korea
India–Malaysia CECA	0%	Malaysia
India–Oman CEPA20/2026-Customs	0%	Oman
India–Singapore CECA	0%	Singapore
India–Sri Lanka FTA	0%	Sri Lanka
India–Thailand Early Harvest Scheme	0%	Thailand
India–UAE CEPA	0%	United Arab Emirates
India–UK CETA29/2026-Customs	0%	United Kingdom
SAFTA	0%	Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
SAFTA	5%	Sri Lanka
India–EFTA TEPA51/2025-Customs	5.36%	Switzerland, Iceland, Liechtenstein, Norway
SAPTA	6.75%	Bangladesh, Bhutan, Sri Lanka, Maldives, Nepal

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 5% or 18%, depending on the goods.
Until 21 September 2025 5%, 12% or 18%, depending on the goods.
Change: Changed.

The rules that set it now

GST rate rules in force
Notification	Goods	Rate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 436	Composting Machines	5%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 464	Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Composting Machines]	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

GST rate 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)

All Industry Rates of duty drawback under this heading
Drawback item	Goods	Rate	Cap
8479	Machines and mechanical appliances having individual functions, 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 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 8479 90, and China's below.

China: the same goods (8479 90)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 5 in force under 8479 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 code	Goods	Duty on Indian goods	MFN	Import VAT	Export rebate	Licences
8479.90.10.00	Parts for ship's steering gear and gyroscopic stabilizers船舶用舵机及陀螺稳定器零件	0%MFN rate (no APTA concession on this line)	0%	13%	13%	None
8479.90.20.00	Parts of air humidifiers and dehumidifiers空气增湿器及减湿器零件	0%MFN rate (no APTA concession on this line)	0%	13%	13%	None
8479.90.90.10	Precision mandrels for winding machines绕线机的精密芯轴	0%MFN rate (no APTA concession on this line)	0%	13%	13%	3
8479.90.90.20	Key components for six-face top press, incl. hinge beams, top hammers六面顶压机专用关键零部件,包括铰链梁、顶锤	0%MFN rate (no APTA concession on this line)	0%	13%	13%	3
8479.90.90.90	Other parts of machines of heading 84.79税目84.79所列机器的其他零件	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.

Every Chinese code in full

8479.90.10Parts for ship's steering gear and gyroscopic stabilizers

8479.90.10.00Parts for ship's steering gear and gyroscopic stabilizers船舶用舵机及陀螺稳定器零件

Unit: kg
MFN import duty: 0%
Provisional import duty: None
General import duty: 14%
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.Application (for XX brand XX machine or universal for XX machine, etc.)用途(适用于XX品牌XX机或通用于XX机等)
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

8479901000102Parts of steering gear and gyroscopic stabilizers for ships (complete plant for shipbuilding industry)船舶用舵机及陀螺稳定器零件(船舶行业成套设备)
8479901000999Parts for ship's steering gear and gyroscopic stabilizers船舶用舵机及陀螺稳定器零件

8479.90.20Parts for humidifiers and dehumidifiers

8479.90.20.00Parts of air humidifiers and dehumidifiers空气增湿器及减湿器零件

Unit: kg
MFN import duty: 0%
Provisional import duty: None
General import duty: 70%
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.Application (for XX brand XX machine or universal for XX machine, etc.)用途(适用于XX品牌XX机或通用于XX机等)
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

8479902000999Parts of air humidifiers and dehumidifiers空气增湿器及减湿器零件

8479.90.90Other parts of machines of heading 8479

8479.90.90.10Precision mandrels for winding machines绕线机的精密芯轴

Precision mandrels solely for winding machines of heading 8479899060专用于编号8479899060绕线机的精密芯轴

Unit: kg
MFN import duty: 0%
Provisional import duty: None
General import duty: 20%
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

3Dual-use items and technologies export licence两用物项和技术出口许可证

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.Application (for XX brand XX machine or universal for XX machine, etc.)用途(适用于XX品牌XX机或通用于XX机等)
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

8479909010101Precision mandrels for winding machines (specifically for winding machines of heading 8479899060) (parts for vessels)绕线机的精密芯轴(专用于编号8479899060绕线机的精密芯轴)(船舶用零部件)
8479909010102Precision mandrels for winding machines (specifically for winding machines of heading 8479899060) (complete equipment for machinery industry)绕线机的精密芯轴(专用于编号8479899060绕线机的精密芯轴)(机械行业成套设备)
8479909010103Precision mandrels for winding machines (specifically for winding machines of heading 8479899060) (complete equipment for electronics industry)绕线机的精密芯轴(专用于编号8479899060绕线机的精密芯轴)(电子行业成套设备)
8479909010104Precision mandrels for winding machines (specifically for winding machines of heading 8479899060) (complete equipment for shipbuilding industry)绕线机的精密芯轴(专用于编号8479899060绕线机的精密芯轴)(船舶行业成套设备)
8479909010105Precision mandrels for winding machines (specifically for winding machines of heading 8479899060) (complete equipment for other industries)绕线机的精密芯轴(专用于编号8479899060绕线机的精密芯轴)(其他行业成套设备)
8479909010106Precision mandrels for winding machines (specifically for winding machines of heading 8479899060) (Other filtering and spraying apparatus and parts thereof, Class I appliances)绕线机的精密芯轴(专用于编号8479899060绕线机的精密芯轴)(其它过滤及其喷射装置及其零件I类器具)
8479909010107Precision mandrels for winding machines (specifically for winding machines of heading 8479.8990.60) (other filtering and spraying machinery and parts thereof, Class II appliances)绕线机的精密芯轴(专用于编号8479899060绕线机的精密芯轴)(其它过滤及其喷射装置及其零件II类器具)
8479909010108Precision mandrels for winding machines (specifically for winding machines of heading 8479899060) (Other filtering and spraying apparatus and parts thereof, Class III appliance)绕线机的精密芯轴(专用于编号8479899060绕线机的精密芯轴)(其它过滤及其喷射装置及其零件III类器具)
8479909010109Precision mandrels for winding machines (specifically for winding machines of heading 8479.8990.60) (other filtering and spraying machinery and parts thereof, Class 0I appliances)绕线机的精密芯轴(专用于编号8479899060绕线机的精密芯轴)(其它过滤及其喷射装置及其零件0I类器具)
8479909010110Precision mandrels for winding machines (specifically for winding machines of heading 8479899060) (Other filtering and spraying apparatus and parts thereof, Class 0 appliances)绕线机的精密芯轴(专用于编号8479899060绕线机的精密芯轴)(其它过滤及其喷射装置及其零件0类器具)

8479.90.90.20Key components for six-face top press, incl. hinge beams, top hammers六面顶压机专用关键零部件,包括铰链梁、顶锤

Unit: kg
MFN import duty: 0%
Provisional import duty: None
General import duty: 20%
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

3Dual-use items and technologies export licence两用物项和技术出口许可证

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.Application (for XX brand XX machine or universal for XX machine, etc.)用途(适用于XX品牌XX机或通用于XX机等)
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

8479909020301Key components for six-sided top press, including hinge beams, top hammers (complete sets of equipment for machinery industry)六面顶压机专用关键零部件,包括铰链梁、顶锤(机械行业成套设备)
8479909020302Key dedicated parts for six-face top presses, including hinge beams and top hammers (other general equipment and parts thereof)六面顶压机专用关键零部件,包括铰链梁、顶锤(其他普通设备及其零件)

8479.90.90.90Other parts of machines of heading 84.79税目84.79所列机器的其他零件

Unit: kg
MFN import duty: 0%
Provisional import duty: None
General import duty: 20%
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.Application (for XX brand XX machine or universal for XX machine, etc.)用途(适用于XX品牌XX机或通用于XX机等)
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

8479909090101Other parts of machinery of heading 84.79 (parts for ships)税目84.79所列机器的其他零件(船舶用零部件)
8479909090102Other parts of machines and mechanical appliances of heading 84.79 (complete sets of equipment for the machinery industry)税目84.79所列机器的其他零件(机械行业成套设备)
8479909090103Other parts of machines and mechanical appliances of heading 84.79 (complete sets of equipment for the electronics industry)税目84.79所列机器的其他零件(电子行业成套设备)
8479909090104Other parts of machines and mechanical appliances of heading 84.79 (complete sets of equipment for the shipbuilding industry)税目84.79所列机器的其他零件(船舶行业成套设备)
8479909090105Other parts of machines and mechanical appliances of heading 84.79 (complete sets of equipment for other industries)税目84.79所列机器的其他零件(其他行业成套设备)
8479909090106Other parts of machines of heading 84.79 (other filtering and spraying apparatus and parts thereof)税目84.79所列机器的其他零件(其它过滤及其喷射装置及其零件)

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

Previous8479 90 10Of machines for public works, building or the like One level up8479 90Parts Next8479 90 30Of machines and mechanical appliances for treating wood

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 import tariff by origin (Indian Trade Portal snapshot)Checked 29 Sep 2026
GST schedule headings and 8-digit IGST (archived)Checked 29 Sep 2026
HS code descriptions (archived file)Checked 29 Sep 2026
India's effective basic customs duty (notification 45/2025-Customs, Table I)Checked 19 Oct 2026
India's AIDC, Health Cess and Social Welfare Surcharge exemptions (11/2021, 08/2020, 11/2018-Customs)Checked 18 Oct 2026
India's preferential tariff schedules (CBIC notifications)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
RoDTEP export incentive rates (DGFT Appendix 4R and 4RE)Checked 18 Oct 2026
RoSCTL rebate for apparel and made-ups (Ministry of Textiles): periods and ratesChecked 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.