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Tariff item · Chapter 85 · Section XVI, Machinery and mechanical appliances

HS 8516 79 20Electrical or electronic devices for repelling insects (for example, mosquitoes or other similar kind of insects)

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 › Electric 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

Customs duty
20%
Tariff rate
GST now
5% or 18%
depending on the goods
Import policy
Free
With a condition
Export policy
Free
Unit
units
Duty in China
7%
On Indian goods
Landed costSearch codesDuty 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
DutyRateCharged on
Basic customs duty (BCD), MFN rate20%Assessable value
Agriculture Infrastructure and Development Cess (AIDC)NilAssessable value11/2021-Customs, S.No. 17
Social Welfare Surcharge (SWS)10% of BCD, AIDC and Health CessBCD + 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
AgreementCustoms dutyGoods from
ASEAN–India FTA0%Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam
Duty-free tariff preference for LDCs0%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 ECTA0%Australia
India–Japan CEPA0%Japan
India–Korea CEPA0%South Korea
India–Malaysia CECA0%Malaysia
India–Oman CEPA20/2026-Customs0%Oman
India–Sri Lanka FTA0%Sri Lanka
India–UAE CEPA0%United Arab Emirates
India–UK CETA29/2026-Customs0%United Kingdom
SAFTA0%Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
SAFTA5%Sri Lanka
SAPTA10%Bangladesh, Bhutan, Maldives, Nepal
India–EFTA TEPA52/2025-Customs12%Norway
India–EFTA TEPA51/2025-Customs14.29%Switzerland, Iceland, Liechtenstein

Goods from Pakistan pay 200%.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 19 Oct 2026.

Import policy (DGFT ITC(HS))

  • Free under DGFT 2/2015-2020 of 26 Apr 2021.
  • Condition: Import of mosquito killer racket is 'Prohibited' if C.I. F. value is below Rs 121/- per racket.
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 12% or 18%, depending on the goods.
  • Change: Changed.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 415Solar cookers5%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 489Electric 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 854518%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 437Following 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 service5%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 387Parts 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 pumps18%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 473E-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 consumer18%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202512% or 18%1/2017-Central Tax (Rate)
From 22 Sep 20255% 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 itemGoodsRateCap
8516Electric 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 85451.7%—

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 incentives (RoDTEP and RoSCTL)

  • RoDTEP, Appendix 4R (exports from the domestic tariff area): 0.7% of the FOB value, until 31 Dec 2026.
  • RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.4% 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 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's tariff for these goods
China codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
8516.79.10.00Electric water heaters电热饮水机7%MFN rate (no APTA concession on this line)7%13%13%AL
8516.79.90.00Other 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

Sources

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.