Heading · Chapter 87 · Section XVII, Vehicles, aircraft, vessels and associated transport equipment
HS 8704Motor vehicles for the transport of goods
Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
- Customs duty
- 40%
- 17 tariff items
- GST now
- 18%
- No compensation cess
- Import policy
- Free
- Export policy
- Free
- Unit
- units
- Duty in China
- 6% to 15%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
13 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 |
|---|---|---|---|---|
| 8704 10 | Dumpers designed for off-highway use | 40% | 18% | units |
| 8704 21 00 | g.v.w. not exceeding 5 tonnes | 40% | 18% | units |
| 8704 22 00 | g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes | 40% | 18% | units |
| 8704 23 00 | g.v.w. exceeding 20 tonnes | 40% | 18% | units |
| 8704 31 00 | g.v.w. not exceeding 5 tonnes | 40% | 18% | units |
| 8704 32 00 | g.v.w. exceeding 5 tonnes | 40% | 18% | units |
| 8704 41 00 | g.v.w. not exceeding 5 tonnes | 40% | 18% | units |
| 8704 42 00 | g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes | 40% | 18% | units |
| 8704 43 00 | g.v.w. exceeding 20 tonnes | 40% | 18% | units |
| 8704 51 00 | g.v.w. not exceeding 5 tonnes | 40% | 18% | units |
| 8704 52 00 | g.v.w. exceeding 5 tonnes | 40% | 18% | units |
| 8704 60 00 | Other with only electric motor for propulsion | 40% | 18% | units |
| 8704 90 | Other | 40% | 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 17 tariff items: 40%. 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: 19 tariff items
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
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 540 | Motor vehicles for the transport of goods, including Refrigerated motor vehicles | 18% |
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)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 8704 | Motor vehicles for the transport of goods | 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 policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 17 tariff items
China: the same goods (8704)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 14 in force and 4 expired under 8704. 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 |
|---|---|---|---|---|---|---|
| 8704.10.30.00 | Off-highway dumpers, with electric wheel drive非公路用电动轮货运自卸车 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | 6AM |
| 8704.10.90.00 | Other off-highway dumpers其他非公路用货运自卸车 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | 6AM |
| 8704.21.00.00 | Other light-duty diesel trucks柴油型其他小型货车 | 15%MFN rate (no APTA concession on this line) | 15% | 13% | 9% | 46AOxyLM |
| 8704.22.30.00 | Other medium-duty diesel trucks柴油型其他中型货车 | 13.5%APTA rate, with an APTA certificate of origin | 15% | 13% | 13% | 46AxyLM |
| 8704.22.40.00 | Other heavy-duty diesel trucks柴油型其他重型货车 | 13.5%APTA rate, with an APTA certificate of origin | 15% | 13% | 13% | 46AxyLM |
| 8704.23.00.10 | Chassis for cementing trucks, fracturing trucks, sand mixers, coiled tubing trucks, liquid nitrogen pump trucks固井水泥车、压裂车、混砂车、连续油管车、液氮泵车用底盘 | 10%China's provisional rate, lower than MFN | 15% | 13% | 13% | 46AOxyLM |
| 8704.23.00.20 | Chassis for motor cranes with a lifting capacity of >= 55 tonnes起重≥55吨汽车起重机用底盘 | 15%MFN rate (no APTA concession on this line) | 15% | 13% | 13% | 46AOxyLM |
| 8704.23.00.30 | Chassis for wreckers, of a total vehicle weight ≥31 tons车辆总重量≥31吨清障车专用底盘 | 10%China's provisional rate, lower than MFN | 15% | 13% | 13% | 46AOxyLM |
| 8704.23.00.90 | Other super-heavy duty lorries and trucks, diesel type柴油型的其他超重型货车 | 15%MFN rate (no APTA concession on this line) | 15% | 13% | 13% | 46AOxyLM |
| 8704.31.00.00 | Other lorries and trucks, of a total weight ≤ 5 tonnes总重量≤5吨的其他货车 | 15%MFN rate (no APTA concession on this line) | 15% | 13% | 13% | 46AOxyLM |
| 8704.32.30.00 | Other lorries and trucks, with a total weight > 5 tonnes but <= 8 tonnes5吨<总重量≤8吨的其他货车 | 15%MFN rate (no APTA concession on this line) | 15% | 13% | 13% | 46AxyLM |
| 8704.32.40.00 | Other lorries and trucks, of a total weight > 8 tonnes总重量>8吨的其他货车 | 15%MFN rate (no APTA concession on this line) | 15% | 13% | 13% | 46AxyLM |
| 8704.43.00.00 | Other motor vehicles for the transport of goods, with both a compression-ignition internal combustion piston engine (diesel or semi-diesel) and an electric motor for propulsion, of a gross vehicle weight exceeding 20 tonnes同时装有压燃式活塞内燃发动机（柴油或半柴油发动机）及驱动电动机的其他货车,车辆总重量超过20吨 | 15%MFN rate (no APTA concession on this line) | 15% | 13% | 13% | 46AOxyLM |
| 8704.90.00.00 | Other goods-transporting motor vehicles其他货运机动车辆 | 15%MFN rate (no APTA concession on this line) | 15% | 13% | 13% | 46AxyLM |
- 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
Previous8703Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing carsOne level upChapter 87Vehicles other than railway or tramway rolling-stock, and parts and accessories thereofNext8705Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixers lorries, spraying lorries, mobile workshops, mobile radiological units)
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.