Heading · Chapter 84 · Section XVI, Machinery and mechanical appliances
HS 8482Ball or roller bearings
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
- Customs duty
- 7.5%
- 26 tariff items
- GST now
- 18%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg or units
- Duty in China
- 1% to 8%
- On Indian goods
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 |
|---|---|---|---|---|
| 8482 10 | Ball bearings | 7.5% | 18% | units |
| 8482 20 | Tapered roller bearings, including cone and tapered roller assemblies | 7.5% | 18% | units |
| 8482 30 00 | Spherical roller bearings | 7.5% | 18% | units |
| 8482 40 00 | Needle roller bearings, including cage and needle roller assemblies | 7.5% | 18% | units |
| 8482 50 00 | Other cylindrical roller bearings, including cage and roller assemblies | 7.5% | 18% | units |
| 8482 80 00 | Other, including combined ball or roller bearings | 7.5% | 18% | units |
| 8482 91 | Balls, needles and rollers | 7.5% | 18% | kg |
| 8482 99 00 | Other | 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 26 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: 26 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
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 467 | Ball bearing, Roller Bearings | 18% |
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)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 8482 | Ball or roller bearings | 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: 26 tariff items
China: the same goods (8482)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 18 in force and 8 expired under 8482. 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 |
|---|---|---|---|---|---|---|
| 8482.10.10.10 | Insulated self-aligning ball bearings绝缘调心球轴承 | 4%China's provisional rate, lower than MFN | 8% | 13% | 13% | None |
| 8482.10.10.90 | Other self-aligning ball bearings其他调心球轴承 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | None |
| 8482.10.20.00 | Deep groove ball bearings深沟球轴承 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | None |
| 8482.10.30.10 | Angular contact ball bearings for medical equipment (inner ring diameter >=790 mm, rated load >=850 kg, rotational speed >=200 rpm)医疗设备用角接触球轴承(内圈直径 ≥790毫米,额定载荷≥850千克,转速≥200转每分钟) | 4%China's provisional rate, lower than MFN | 8% | 13% | 13% | None |
| 8482.10.30.90 | Other angular contact ball bearings其他角接触球轴承 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | None |
| 8482.10.40.90 | Other thrust ball bearings其他推力球轴承 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | None |
| 8482.10.90.00 | Other ball bearings其他滚珠轴承 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | None |
| 8482.20.00.10 | Tapered roller bearings for wind turbines of 6 MW or more6兆瓦及以上风力发电机用锥形滚子轴承 | 5%China's provisional rate, lower than MFN | 8% | 13% | 13% | None |
| 8482.20.00.90 | Other tapered roller bearings其他锥形滚子轴承 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 8482.30.00.00 | Spherical roller bearings鼓形滚子轴承 | 6%China's provisional rate, lower than MFN | 8% | 13% | 13% | None |
| 8482.40.00.10 | Needle roller bearings for aircraft engines飞机发动机用滚针轴承 | 1%China's provisional rate, lower than MFN | 8% | 13% | 13% | None |
| 8482.40.00.90 | Other needle roller bearings其他滚针轴承 | 6%China's provisional rate, lower than MFN | 8% | 13% | 13% | None |
| 8482.50.00.10 | Three-ring, two-ring eccentric roller bearings, excluding roller bearings for aircraft engine main propulsion shafts三环、二环偏心滚动轴承,飞机发动机主推进轴用滚子轴承除外 | 4%China's provisional rate, lower than MFN | 8% | 13% | 13% | None |
| 8482.50.00.20 | Roller bearings for aircraft engine main propulsion shafts飞机发动机主推进轴用滚子轴承 | 1%China's provisional rate, lower than MFN | 8% | 13% | 13% | None |
| 8482.50.00.90 | Other cylindrical roller bearings其他圆柱形滚子轴承 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 8482.80.00.00 | Other rolling bearings and combined ball and roller bearings其他滚动轴承及球、柱混合轴承 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | None |
| 8482.91.00.00 | Balls, needles and rollers滚珠、滚针及滚柱 | 6%China's provisional rate, lower than MFN | 8% | 13% | 13% | None |
| 8482.99.00.00 | Other parts of rolling bearings滚动轴承的其他零件 | 6%MFN rate (no APTA concession on this line) | 6% | 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
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.