Tariff item · Chapter 87 · Section XVII, Vehicles, aircraft, vessels and associated transport equipment

HS 8702 10 21Integrated monocoque vehicle, air-conditioned

Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof › Motor vehicles for the transport of ten or more persons, including the driver › With only compression-ignition internal combustion piston engine (diesel or semi-diesel)

Customs duty: 40%; Tariff rate
GST now: 18%; No compensation cess
Import policy: Free
Export policy: Free
Unit: units
Duty in China: 4% to 15%; 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	40%	Assessable value
Agriculture Infrastructure and Development Cess (AIDC)	Not determined	Assessable value11/2021-Customs
Social Welfare Surcharge (SWS)	Exempt (11/2018-Customs, S.No. 1)	BCD11/2018-Customs, S.No. 1
Integrated GST (IGST)	18%	Assessable value + BCD + SWS

Lower duty under trade agreements

Lower customs duty under India's trade agreements
Agreement	Customs duty	Goods from
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–Sri Lanka FTA	0%	Sri Lanka
SAFTA	0%	Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
SAFTA	5%	Sri Lanka
India–UK CETAOnly for: Applies to: Integrated monocoque vehicle, air-conditioned, CBU (Completely Built Unit) (S. No. 10339 of Table I).29/2026-Customs	19% BCD + 19% AIDCplus AIDC 19%	United Kingdom

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.

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 not in the totals: 11/2021-Customs names these goods only in words or on a condition. For example S.No. 16AD of 11/2021-Customs (All goods other than goods covered under items of S. Nos. 315 and 316 of TABLE I of 45/202: 20%; only for goods covered by another notification's entry (a condition the importer must meet)). Check the AIDC with your customs broker.
SWS is exempt under S.No. 1 of 11/2018-Customs, as amended by 16/2026-Customs.
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 18%.
Until 21 September 2025 5%, 12%, 18% or 28%, depending on the goods.
Change: Changed.
No compensation cess.

The rules that set it now

GST rate rules in force
Notification	Goods	Rate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 532	Motor vehicles for the transport of ten or more persons, including the driver [including buses for use in public transport, which exclusively run on Bio-fuels]	18%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 533	Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles	18%

History

GST rate history
Period	Rate	Notification
Until 21 Sep 2025	5%, 12%, 18% or 28%	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)

All Industry Rates of duty drawback under this heading
Drawback item	Goods	Rate	Cap
8702	Motor vehicles for the transport of ten or more persons, including the driver	2%	—

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): 0.6% of the FOB value, capped at Rs. 12,000 per u, until 31 Dec 2026.
RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.4% of the FOB value, capped at Rs. 7,200 per u, 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 8702 10, and China's below.

China: the same goods (8702 10)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 5 in force and 1 expired under 8702 10. 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
8702.10.20.00	Apron buses, solely with a compression-ignition internal combustion piston engine.仅装有压燃式活塞内燃发动机的机坪客车	4%MFN rate (no APTA concession on this line)	4%	13%	13%	6AOM
8702.10.91.00	Public-transport type passenger motor vehicles, for 30 or more persons, with only compression-ignition internal combustion piston engine30座及以上仅装有压燃式活塞内燃发动机的大型客车	15%MFN rate (no APTA concession on this line)	15%	13%	13%	46AOxyLM
8702.10.92.10	Passenger vehicles, seating 20 to 23 persons, solely with compression-ignition internal combustion piston engine20≤座≤23仅装有压燃式活塞内燃发动机的客车	15%MFN rate (no APTA concession on this line)	15%	13%	13%	46AOxyLM
8702.10.92.90	Passenger vehicles, seating 24 to 29 persons, solely with compression-ignition internal combustion piston engine24≤座≤29仅装有压燃式活塞内燃发动机的客车	15%MFN rate (no APTA concession on this line)	15%	13%	13%	46AOxyLM
8702.10.93.00	Passenger vehicles, seating 10 to 19 persons, solely with compression-ignition internal combustion piston engine10≤座≤19仅装有压燃式活塞内燃发动机的客车	15%MFN rate (no APTA concession on this line)	15%	13%	13%	46AOxyLM

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

8702.10.20Apron buses, solely with a compression-ignition internal combustion piston engine.

8702.10.20.00Apron buses, solely with a compression-ignition internal combustion piston engine.仅装有压燃式活塞内燃发动机的机坪客车

Vehicles specially designed for airport use机场专用车

Unit: vehicle / kg
MFN import duty: 4%
Provisional import duty: None
General import duty: 90%
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

6Old mechanical and electrical products banned from import旧机电产品禁止进口
AInbound goods clearance (inspection and quarantine)入境货物通关单
OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)

Inspection and quarantine

MImport commodity inspection进口商品检验

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Engine type (diesel, semi-diesel, etc.)发动机类型(柴油、半柴油等)
3.Specify if CKD/SKD成套散件请注明
4.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
5.Brand or model name filed by vehicle manufacturer车辆厂家备案的品牌或具体款式的名称
6.Cubic capacity排气量
7.Model型号
8.GTIN
9.CAS
10.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: 0.8%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 2%
Brunei: 2%
Cambodia: 2%
South Korea: 2%
Laos: 2%
Malaysia: 2%
New Zealand: 2.4%
Singapore: 2%
Thailand: 2%
Vietnam: 2%
Japan: 2.2%
Indonesia: 2%
Philippines: 2%
Myanmar: 2%

CIQ codes

8702102000999Apron buses (airport special vehicles), with compression-ignition internal combustion piston engine (diesel or semi-diesel) only仅装有压燃式活塞内燃发动机(柴油或半柴油发动机)的机坪客车(机场专用车)

8702.10.91Public-transport type passenger motor vehicles, for 30 or more persons, with only compression-ignition internal combustion piston engine

8702.10.91.00Public-transport type passenger motor vehicles, for 30 or more persons, with only compression-ignition internal combustion piston engine30座及以上仅装有压燃式活塞内燃发动机的大型客车

Unit: vehicle / kg
MFN import duty: 15%
Provisional import duty: None
General import duty: 90%
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

4Export licence出口许可证
6Old mechanical and electrical products banned from import旧机电产品禁止进口
AInbound goods clearance (inspection and quarantine)入境货物通关单
OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
xExport licence (processing trade)出口许可证(加工贸易)
yExport licence (border trade)出口许可证(边境小额贸易)

Inspection and quarantine

LCivil commodities inbound verification (CCC)民用商品入境验证
MImport commodity inspection进口商品检验

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Engine type (diesel, semi-diesel, etc.)发动机类型(柴油、半柴油等)
3.Specify if CKD/SKD成套散件请注明
4.seating capacity座位数
5.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
6.Brand or model name filed by vehicle manufacturer车辆厂家备案的品牌或具体款式的名称
7.Cubic capacity排气量
8.Model型号
9.GTIN
10.CAS
11.Other其他

China's agreement rates

Chile: 0%
New Zealand: 0%
Costa Rica: 0%
Iceland: 0%
Australia: 0%
South Korea: 10%
Georgia: 0%
Mauritius: 3.6%
Maldives: 15%
Cambodia: 0%
Hong Kong: 0%
Macao: 0%

CIQ codes

8702109100999Large passenger motor vehicles (seating ≥ 30 persons), with compression-ignition internal combustion piston engine (diesel or semi-diesel) only30座及以上仅装有压燃式活塞内燃发动机(柴油或半柴油发动机)的大型客车

8702.10.92Motor vehicles for transport of persons, compression-ignition internal combustion piston engine only, 20≤seats≤29

8702.10.92.10Passenger vehicles, seating 20 to 23 persons, solely with compression-ignition internal combustion piston engine20≤座≤23仅装有压燃式活塞内燃发动机的客车

Unit: vehicle / kg
MFN import duty: 15%
Provisional import duty: None
General import duty: 230%
Import VAT: 13%
Consumption tax: 5%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 2 Apr 2026

Licences and certificates

4Export licence出口许可证
6Old mechanical and electrical products banned from import旧机电产品禁止进口
AInbound goods clearance (inspection and quarantine)入境货物通关单
OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
xExport licence (processing trade)出口许可证(加工贸易)
yExport licence (border trade)出口许可证(边境小额贸易)

Inspection and quarantine

LCivil commodities inbound verification (CCC)民用商品入境验证
MImport commodity inspection进口商品检验

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Engine type (diesel, semi-diesel, etc.)发动机类型(柴油、半柴油等)
3.Specify if CKD/SKD成套散件请注明
4.seating capacity座位数
5.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
6.Brand or model name filed by vehicle manufacturer车辆厂家备案的品牌或具体款式的名称
7.Cubic capacity排气量
8.Model型号
9.GTIN
10.CAS
11.Other其他

China's agreement rates

Chile: 0%
New Zealand: 0%
Costa Rica: 0%
Iceland: 0%
Australia: 0%
South Korea: 10%
Georgia: 0%
Mauritius: 3.6%
Maldives: 15%
Cambodia: 0%
Hong Kong: 0%
Macao: 0%

CIQ codes

8702109210999Vehicles for the transport of persons, 20 ≤ seats ≤ 23, with compression-ignition internal combustion piston engine (diesel or semi-diesel engine) only20≤座≤23仅装有压燃式活塞内燃发动机(柴油或半柴油发动机)的客车

8702.10.92.90Passenger vehicles, seating 24 to 29 persons, solely with compression-ignition internal combustion piston engine24≤座≤29仅装有压燃式活塞内燃发动机的客车

Unit: vehicle / kg
MFN import duty: 15%
Provisional import duty: None
General import duty: 230%
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

4Export licence出口许可证
6Old mechanical and electrical products banned from import旧机电产品禁止进口
AInbound goods clearance (inspection and quarantine)入境货物通关单
OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
xExport licence (processing trade)出口许可证(加工贸易)
yExport licence (border trade)出口许可证(边境小额贸易)

Inspection and quarantine

LCivil commodities inbound verification (CCC)民用商品入境验证
MImport commodity inspection进口商品检验

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Engine type (diesel, semi-diesel, etc.)发动机类型(柴油、半柴油等)
3.Specify if CKD/SKD成套散件请注明
4.seating capacity座位数
5.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
6.Brand or model name filed by vehicle manufacturer车辆厂家备案的品牌或具体款式的名称
7.Cubic capacity排气量
8.Model型号
9.GTIN
10.CAS
11.Other其他

China's agreement rates

Chile: 0%
New Zealand: 0%
Costa Rica: 0%
Iceland: 0%
Australia: 0%
South Korea: 10%
Georgia: 0%
Mauritius: 3.6%
Maldives: 15%
Cambodia: 0%
Hong Kong: 0%
Macao: 0%

CIQ codes

8702109290999Vehicles for the transport of persons, 24 ≤ seats ≤ 29, with compression-ignition internal combustion piston engine (diesel or semi-diesel engine) only24≤座≤29仅装有压燃式活塞内燃发动机(柴油或半柴油发动机)的客车

8702.10.92.01Passenger vehicles, seating 20 to 23 persons, with compression-ignition internal combustion piston engine20≤座≤23装有压燃式活塞内燃发动机的客车Expired

Unit: None
MFN import duty: None
Provisional import duty: None
General import duty: None
Import VAT: None
Consumption tax: None
Export duty: None
Provisional export duty: None
Export VAT rebate: None
Updated by China: 30 Dec 2018

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

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: 16.2%
Georgia: 0%
Mauritius: 21.4%

CIQ codes

8702109201999Passenger vehicles, seating 20 to 23 persons, with compression-ignition internal combustion piston engine20≤座≤23装有压燃式活塞内燃发动机的客车

8702.10.93Motor vehicles for transport of persons, compression-ignition internal combustion piston engine only, 10≤seats≤19

8702.10.93.00Passenger vehicles, seating 10 to 19 persons, solely with compression-ignition internal combustion piston engine10≤座≤19仅装有压燃式活塞内燃发动机的客车

Unit: vehicle / kg
MFN import duty: 15%
Provisional import duty: None
General import duty: 230%
Import VAT: 13%
Consumption tax: 5%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 2 Apr 2026

Licences and certificates

4Export licence出口许可证
6Old mechanical and electrical products banned from import旧机电产品禁止进口
AInbound goods clearance (inspection and quarantine)入境货物通关单
OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
xExport licence (processing trade)出口许可证(加工贸易)
yExport licence (border trade)出口许可证(边境小额贸易)

Inspection and quarantine

LCivil commodities inbound verification (CCC)民用商品入境验证
MImport commodity inspection进口商品检验

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Engine type (diesel, semi-diesel, etc.)发动机类型(柴油、半柴油等)
3.Specify if CKD/SKD成套散件请注明
4.seating capacity座位数
5.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
6.Brand or model name filed by vehicle manufacturer车辆厂家备案的品牌或具体款式的名称
7.Cubic capacity排气量
8.Model型号
9.GTIN
10.CAS
11.Other其他

China's agreement rates

Chile: 0%
New Zealand: 0%
Costa Rica: 0%
Iceland: 0%
Australia: 0%
South Korea: 10%
Georgia: 0%
Mauritius: 3.6%
Maldives: 15%
Cambodia: 0%
Hong Kong: 0%
Macao: 0%

CIQ codes

8702109300999Vehicles for the transport of persons, 10 ≤ seats ≤ 19, with compression-ignition internal combustion piston engine (diesel or semi-diesel engine) only10≤座≤19仅装有压燃式活塞内燃发动机(柴油或半柴油发动机)的客车

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

Previous8702 10 19Other, non air-conditioned One level up8702 10With only compression-ignition internal combustion piston engine (diesel or semi-diesel)Next8702 10 22Integrated monocoque vehicle, non air-conditioned

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.