Subheading · Chapter 85 · Section XVI, Machinery and mechanical appliances
HS 8516 79Electric instantaneous or storage water heaters and immersion heaters, electric space heating apparatus and soil heating apparatus, electrothermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers, electric smoothing irons, other electro-thermic appliances of a kind used for domestic purposes, electric heating resistors, other than those of heading 8544: other
Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles
- Customs duty
- 20%
- 3 tariff items
- GST now
- 5% or 18%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- units
- Duty in China
- 7%
- On Indian goods
Codes under this subheading
3 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 |
|---|---|---|---|---|
| 8516 79 10 | Electro-thermic fluid heaters | 20% | 5% or 18% | units |
| 8516 79 20 | Electrical or electronic devices for repelling insects (for example, mosquitoes or other similar kind of inscets) | 20% | 5% or 18% | units |
| 8516 79 90 | Other | 20% | 5% or 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 3 tariff items: 20%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 3 tariff items
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 12% or 18%, depending on the goods.
- Change: Changed.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 415 | Solar cookers | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 489 | Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro thermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes [other than solar cookers]; electric heating resistors, other than those of heading 8545 | 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 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 | 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 |
|---|---|---|---|
| 8516 | Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrio-thermic hair- dressing apparatus (for example hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro- thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545 | 1.7% | — |
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: 3 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 8516 79, and China's below.
China: the same goods (8516 79)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force and 2 expired under 8516 79. 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 |
|---|---|---|---|---|---|---|
| 8516.79.10.00 | Electric water heaters电热饮水机 | 7%MFN rate (no APTA concession on this line) | 7% | 13% | 13% | AL |
| 8516.79.90.00 | Other electric heating apparatus其他电热器具 | 7%MFN rate (no APTA concession on this line) | 7% | 13% | 13% | AL |
- 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
8516.79.10Electric water heaters
8516.79.10.00Electric water heaters电热饮水机
- Unit
- unit / kg
- MFN import duty
- 7%
- Provisional import duty
- None
- General import duty
- 100%
- 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
- AInbound goods clearance (inspection and quarantine)入境货物通关单
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用途
- 3.Heating principle加热原理
- 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
- 25.6%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Australia
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 2.8%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 7%
- Brunei
- 7%
- Cambodia
- 7%
- Laos
- 7%
- Malaysia
- 7%
- New Zealand
- 7%
- Singapore
- 7%
- Thailand
- 7%
- Vietnam
- 7%
- Indonesia
- 7%
- Philippines
- 7%
- Myanmar
- 7%
CIQ codes
- 8516791000101Electric water heaters (other electrothermic appliances and parts thereof, Class I appliances)电热饮水机(其它电热器具及其零件I类器具)
- 8516791000102Electric water heaters (other electrothermic appliances and parts thereof, class II appliances)电热饮水机(其它电热器具及其零件II类器具)
- 8516791000103Electric water heaters (other electrothermic appliances and parts thereof, Class III appliances)电热饮水机(其它电热器具及其零件III类器具)
- 8516791000104Electric water heaters (other electrothermic appliances and parts thereof, class 0I appliances)电热饮水机(其它电热器具及其零件0I类器具)
- 8516791000105Electric water heaters (other electrothermic appliances and parts thereof, Class 0 appliances)电热饮水机(其它电热器具及其零件0类器具)
- 8516791000106Electric water heaters (other small household and similar appliances and parts thereof, Class I appliances)电热饮水机(其它小型家用及类似用途电器及其零件I类器具)
- 8516791000107Electric water heaters (other small household and similar appliances and parts thereof, Class II appliances)电热饮水机(其它小型家用及类似用途电器及其零件II类器具)
- 8516791000108Electric water heaters (other small household and similar appliances and parts thereof, Class III appliances)电热饮水机(其它小型家用及类似用途电器及其零件III类器具)
- 8516791000109Electric water heaters (other small household and similar appliances and parts thereof, Class 0I appliances)电热饮水机(其它小型家用及类似用途电器及其零件0I类器具)
- 8516791000110Electric water heaters (other small household and similar appliances and parts thereof, Class 0 appliances)电热饮水机(其它小型家用及类似用途电器及其零件0类器具)
8516.79.90Electric heating apparatus, n.e.s.
8516.79.90.00Other electric heating apparatus其他电热器具
- Unit
- piece / kg
- MFN import duty
- 7%
- Provisional import duty
- None
- General import duty
- 100%
- 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
- AInbound goods clearance (inspection and quarantine)入境货物通关单
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用途
- 3.Heating principle加热原理
- 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%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Australia
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 2.8%
- Serbia
- 2.8%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 7%
- Brunei
- 7%
- Cambodia
- 7%
- Laos
- 7%
- Malaysia
- 7%
- New Zealand
- 7%
- Singapore
- 7%
- Thailand
- 7%
- Vietnam
- 7%
- Indonesia
- 7%
- Philippines
- 7%
- Myanmar
- 7%
CIQ codes
- 8516799000101Other electric heating apparatus (steamers, Class I appliances)其他电热器具(电蒸炉I类器具)
- 8516799000102Other electric heating apparatus (electric steam oven, Class II appliance)其他电热器具(电蒸炉II类器具)
- 8516799000103Other electrothermic appliances (electric steam oven, class III)其他电热器具(电蒸炉III类器具)
- 8516799000104Other electric heating apparatus (electric steam oven, Class 0I appliance)其他电热器具(电蒸炉0I类器具)
- 8516799000105Other electric heating apparatus (steamers, Class 0 appliances)其他电热器具(电蒸炉0类器具)
- 8516799000106Other electric heating apparatus (electronic stew pot, Class I appliance)其他电热器具(电子炖盅I类器具)
- 8516799000107Other electrothermic appliances (electronic stew pot, class II)其他电热器具(电子炖盅II类器具)
- 8516799000108Other electrothermic appliances (electronic stew pot, class III)其他电热器具(电子炖盅III类器具)
- 8516799000109Other electrothermic appliances (electronic stew pot, class 0I)其他电热器具(电子炖盅0I类器具)
- 8516799000110Other electric heating apparatus (electronic stew pot, Class 0 appliance)其他电热器具(电子炖盅0类器具)
- 8516799000111Other electrothermic appliances (other electrothermic appliances and parts thereof, Class I appliances)其他电热器具(其它电热器具及其零件I类器具)
- 8516799000112Other electrothermic appliances (other electrothermic appliances and parts thereof, class II appliances)其他电热器具(其它电热器具及其零件II类器具)
- 8516799000113Other electrothermic appliances (other electrothermic appliances and parts thereof, Class III appliances)其他电热器具(其它电热器具及其零件III类器具)
- 8516799000114Other electrothermic appliances (other electrothermic appliances and parts thereof, class 0I appliances)其他电热器具(其它电热器具及其零件0I类器具)
- 8516799000115Other electrothermic appliances (other electrothermic appliances and parts thereof, Class 0 appliances)其他电热器具(其它电热器具及其零件0类器具)
- 8516799000116Other electric heating apparatus (other small household and similar appliances and parts thereof, Class I appliances)其他电热器具(其它小型家用及类似用途电器及其零件I类器具)
- 8516799000117Other electric heating apparatus (other small household and similar appliances and parts thereof, Class II appliances)其他电热器具(其它小型家用及类似用途电器及其零件II类器具)
- 8516799000118Other electrothermic appliances (other small household and similar appliances and parts thereof, class III appliances)其他电热器具(其它小型家用及类似用途电器及其零件III类器具)
- 8516799000119Other electric heating apparatus (other small household and similar appliances and parts thereof, Class 0I appliances)其他电热器具(其它小型家用及类似用途电器及其零件0I类器具)
- 8516799000120Other electric heating apparatus (other small household and similar appliances and parts thereof, Class 0 appliances)其他电热器具(其它小型家用及类似用途电器及其零件0类器具)
8516.79.90.10Electric smart toilet seats电智能马桶盖Expired
- Unit
- piece
- MFN import duty
- 7%
- Provisional import duty
- None
- General import duty
- 100%
- Import VAT
- 13%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 2 Jan 2020
Licences and certificates
- AInbound goods clearance (inspection and quarantine)入境货物通关单
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用途
- 3.Heating principle加热原理
- 4.Brand品牌
- 5.Model型号
- 6.GTIN
- 7.CAS
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
- 25.6%
CIQ codes
- 8516799010999Electric smart toilet seats电智能马桶盖
8516.79.90.90Other electric heating apparatus (excluding electric smart toilet seats)其他电热器具(电智能马桶盖除外)Expired
- Unit
- piece
- MFN import duty
- 7%
- Provisional import duty
- None
- General import duty
- 100%
- Import VAT
- 13%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 2 Jan 2020
Licences and certificates
- AInbound goods clearance (inspection and quarantine)入境货物通关单
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用途
- 3.Heating principle加热原理
- 4.Brand品牌
- 5.Model型号
- 6.GTIN
- 7.CAS
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
- 25.6%
CIQ codes
- 8516799090101Other electric heating apparatus (excluding electric smart toilet seats) (electric steam ovens, Class I appliances)其他电热器具(电智能马桶盖除外)(电蒸炉I类器具)
- 8516799090102Other electric heating apparatus (excluding electric smart toilet seats) (electric steam ovens, Class II appliances)其他电热器具(电智能马桶盖除外)(电蒸炉II类器具)
- 8516799090103Other electrothermic appliances (excluding electric smart toilet seats) (electric steam ovens, Class III appliances)其他电热器具(电智能马桶盖除外)(电蒸炉III类器具)
- 8516799090104Other electric heating apparatus (excluding electric smart toilet seats) (electric steam ovens, Class 0I appliances)其他电热器具(电智能马桶盖除外)(电蒸炉0I类器具)
- 8516799090105Other electric heating apparatus (excluding electric smart toilet seats) (electric steam ovens, Class 0 appliances)其他电热器具(电智能马桶盖除外)(电蒸炉0类器具)
- 8516799090106Other electric heating apparatus (excluding electric smart toilet seats) (electric stew pots, Class I appliances)其他电热器具(电智能马桶盖除外)(电子炖盅I类器具)
- 8516799090107Other electrothermic appliances (excluding electric smart toilet seats) (electric stew pots, Class II appliances)其他电热器具(电智能马桶盖除外)(电子炖盅II类器具)
- 8516799090108Other electric heating apparatus (excluding electric smart toilet seats) (electronic stew pot Class III appliances)其他电热器具(电智能马桶盖除外)(电子炖盅III类器具)
- 8516799090109Other electrothermic appliances (excluding electric smart toilet seats) (electric stew pots, Class 0I appliances)其他电热器具(电智能马桶盖除外)(电子炖盅0I类器具)
- 8516799090110Other electric heating apparatus (excluding electric smart toilet seats) (electric stew pots, Class 0 appliances)其他电热器具(电智能马桶盖除外)(电子炖盅0类器具)
- 8516799090111Other electrothermic appliances (excluding electric smart toilet seats) (other electrothermic appliances and parts thereof, class I appliances)其他电热器具(电智能马桶盖除外)(其它电热器具及其零件I类器具)
- 8516799090112Other electrothermic appliances (excluding electric smart toilet seats) (other electrothermic appliances and parts thereof, class II appliances)其他电热器具(电智能马桶盖除外)(其它电热器具及其零件II类器具)
- 8516799090113Other electric heating apparatus (excluding electric smart toilet seats) (other electric heating apparatus and parts thereof, Class III appliance)其他电热器具(电智能马桶盖除外)(其它电热器具及其零件III类器具)
- 8516799090114Other electrothermic appliances (excluding electric smart toilet seats) (other electrothermic appliances and parts thereof, class 0I appliances)其他电热器具(电智能马桶盖除外)(其它电热器具及其零件0I类器具)
- 8516799090115Other electrothermic appliances (excluding electric smart toilet seats) (other electrothermic appliances and parts thereof, class 0 appliances)其他电热器具(电智能马桶盖除外)(其它电热器具及其零件0类器具)
- 8516799090116Other electric heating apparatus (excluding electric smart toilet seats) (other small domestic and similar appliances and parts thereof, Class I appliances)其他电热器具(电智能马桶盖除外)(其它小型家用及类似用途电器及其零件I类器具)
- 8516799090117Other electro-thermic appliances (excluding electric smart toilet seats) (other small domestic and similar appliances and parts thereof, Class II appliances)其他电热器具(电智能马桶盖除外)(其它小型家用及类似用途电器及其零件II类器具)
- 8516799090118Other electro-thermic appliances (excluding electric smart toilet seats) (other small household and similar appliances and parts thereof, Class III appliances)其他电热器具(电智能马桶盖除外)(其它小型家用及类似用途电器及其零件III类器具)
- 8516799090119Other electro-thermic appliances (excluding electric smart toilet seats) (other small domestic and similar appliances and parts thereof, Class 0I appliances)其他电热器具(电智能马桶盖除外)(其它小型家用及类似用途电器及其零件0I类器具)
- 8516799090120Other electric heating apparatus (excluding electric smart toilet seats) (other small domestic and similar appliances and parts thereof, Class 0 appliances)其他电热器具(电智能马桶盖除外)(其它小型家用及类似用途电器及其零件0类器具)
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
Previous8515 80Other machines and apparatusOne level up8516Electric instantaneous or storage water heaters and immersion heaters, electric space heating apparatus and soil heating apparatus, electrothermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers, electric smoothing irons, other electro-thermic appliances of a kind used for domestic purposes, electric heating resistors, other than those of heading 8544Next8517 11Line telephone sets with cordless handsets
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.